Details
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sales
15 000
16 500
17 500
18 000
19 000
20 000
22 000
22 000
22 000
23 000
25 000
30 000
250 000
Purchases
4 800
5 280
5 600
5 760
6 080
6 400
7 040
7 040
7 040
7 360
8 000
9 600
80 000
Bank balance
at the beginning
of the month
85 000
2 967
7 314
12 511
17 728
23 155
5 721
12 778
20 485
28 082
35 789
20 945
85 000
Cash receipts
0
Cash sales
7 500
8 250
8 750
9 000
9 500
10 000
11 000
11 000
11 000
11 500
12 500
15 000
125 000
Debtors
7 500
8 250
8 750
9 000
9 500
10 000
11 000
11 000
11 000
11 500
12 500
110 000
Business Finance
20 000
0
0
0
0
0
0
0
0
0
0
0
20 000
Total
27 500
15 750
17 000
17 750
18 500
19 500
21 000
22 000
22 000
22 500
24 000
27 500
255 000
Cash Payments
0
Rent
1 800
1 800
1 800
1 800
1 800
1 800
1 800
1 800
1 900
1 900
1 900
1 900
22 000
Telephone
120
130
130
140
140
160
180
190
190
190
210
220
2 000
Transport costs
180
200
200
210
210
230
240
260
270
300
350
350
3 000
Owner's salary
2 250
2 250
2 250
2 250
2 250
2 250
2 250
2 250
2 250
2 250
2 250
3 250
28 000
Wages
1 300
1 300
1 300
1 300
1 600
1 600
1 600
1 600
1 600
1 800
1 800
3 200
20 000
Electricity
250
250
250
250
250
250
250
250
250
250
250
250
3 000
Interest
0
(Loan finance)
233
233
233
233
233
233
233
233
233
233
233
233
2 796
Cash purchases
2 400
2 640
2 800
2 880
3 040
3 200
3 520
3 520
3 520
3 680
4 000
4 800
40 000
Creditors
2 400
2 640
2 800
2 880
3 040
3 200
3 520
3 520
3 520
3 680
4 000
35 200
Loan repayments
0
0
0
470
470
470
470
470
470
470
470
470
4 230
Land & buildings
80 000
0
0
0
0
0
0
0
0
0
0
0
80 000
Machinery
0
Fixtures & fittings
0
Vehicles
20 000
0
0
0
0
0
0
0
0
0
0
0
20 000
Tax
0
0
0
0
0
23 501
0
0
0
0
23 501
0
47 002
Other expenses*
1 000
200
200
200
200
200
200
200
200
200
200
200
3 200
Total
109 533
11 403
11 803
12 533
13 073
36 934
13 943
14 293
14 403
14 793
38 844
18 873
310 428
Surplus/shortfall
(82 033)
4 347
5 197
5 217
5 427
(17 434)
7 057
7 707
7 597
7 707
(14 844)
8 627
55 428
Bank balance
at the end
of the month
2 967
7 314
12 511
17