Capital Traders

Budgeting
Project
Submit to : Sir Fazal ur Rehman

Syed Umair Javaid, Wahaj Zulfiqar

BBA- 6C
 Sales Budget

Jan Feb Mar

Sold QTY. 16,500 16,500 16,500

20% Cash sales 429000 429000 429000

80% Credit Sales 1716000 1716000 1716000

Sales Bugdet 2145,000 2145000 2145000

Cash Budget
Jan Feb Mar

Balance 600,000 390,105 765,755

Inflows

Cash sale 429000 429000 429000

A/R

60% 1029600 1029600 1029600

40% 686400 686400

Total inflow 2058600 2535105 2910755

Outflows

Supplier 1500,000 1650,000 1850,000

Expenses 64350 64350 64350

Drawing 60,000 55000 70,000

Total outflow 16,68,495 17,69,350 19,84,350

Surplus 390,105 765755 926,405

 Income Statement
Sales 2145,000

COGS 1930,500

G.P 214500

Expenses 64350

Dep. 3000

EBIT/N.I 14,71,50

Balance Sheet

Assets: Liability:

Cash 600,000 Accrued Expenses 000

A/R 1716,000 Equity:

Inventory 1850,000 Capital 4479,850

Current Assets 4166,000 Drawing (70,000)

Fixed Assets 400,000 NI 147150

Acc. Dep. (9000) Total Equity 4557000

Total Assets 4557,000 Total L+E 4557000

 Master Budget

Sold Qty. 16,500

Sales 21,45,000

V.C

DM 90% (1930500)

DL (000000)

Var.OH 2.1% (44350)

C.M 7.9% 170,150

F.C

Rent (70,000)

Fix. OH (10,000)

N.I 150,150
 Cash Flow Statement

Inflow:

Cash Sales 429000

A/R

60% 1029600

40% 686400

2145,000

Outflow:

Operating Expense 64350

Supplier 180, 9000

Drawing 70,000

(1984350)

Net cash Flow 160650

Add: cash(s) 765,755

926405
 Company : Capital Traders

Introduction

Capital trader is a distribution company of Sufi products. It is located near Chor

Chowk to full fill the maximum requirement of basic commodities. There are
different items of Sufi like soap, ghee and oil but our company deals in Ghee and
Oil. It includes soya been oil, Canola oil, Banaspati Ghee and Sun flower cooking
oil. We are very much focused on just in time inventory because the health of
people is the main priority.

Statement

Sold Qty. for December 15000 kg, increase by 10% from next quarter.

Sales price per kg is Rs.130.

20% cash sales and 80% credit sales.

Inventory end is 40% of the next month sold quantity.

Fixed expense is 14000 per month.

60% received in the same month and 40% will receive in the second month.

Operating expense is 30%.

Depreciation for the year is Rs. 36000

90% COGS

Paid to supplier in the month of purchase and purchases are:

Dec Jan Feb Mar Apr

2300,000 1500,000 1650,000 2600,000 2200,000

Balance is following: Cash 500,000, A/R 1716000, F.A 400,000, Inventory

1500,000