Managing Cash Flow

290 Controlling and Analyzing Cash Flow
Month 1 Month 2 … Month n TOTAL
CASH FLOW FROM OPERATING ACTIVITIES
Cash Receipts from Operating Activities
Cash sales $ 100 $ 100
Accounts receivable collections 1,200 1,250 e
Other operating receipts _____ 5 _____ 5
Total Receipts from Operating Activities 1,305 1,355
Cash Disbursements from Operating Activities
Material purchases 450 470
Weekly payroll 125 155
Bi-weekly payroll 100 100 t
Monthly payroll 150 150
Special payroll—vacation/holiday/bonus 0 0
Payroll taxes/insurance/benefits 55 60
Manufacturing expenses 60 65
Selling expenses 35 50
Administrative expenses 45 45 c
Interest obligations 15 15
Property taxes/insurance 50 0
Income taxes 0 65
Change in accounts payable 0 0
Other operating disbursements _____ 25 _____ 25
Total Disbursements from Operations _____ 1,110 _____ 1,200 e
NET CASH FLOW FROM OPERATING ACTIVITIES 195 155
CASH FLOW FROM INVESTMENT ACTIVITIES
Cash Receipts from Investment Activities
Interest/dividend receipts
Cash from asset sales 10