cash+flow+and+budget

prepare cash flow in 7 steps

Cash flow tutorial video

Intro to Managerial Accounting: Financial Budgeteasy to understand

Financial Accounting: Adjusting & Closing the Accounts of a Merchandising Business

Financial Accounting: Adjusting & Closing the Accounts of a Merchandising Business

Prepare financial reportsgood

[|Budgets and cash flow forecasts]

cash flow forecast template @http://www.business.vic.gov.au/__data/assets/excel_doc/0005/1009544/Cashflow-forecasting-template.xlsx

@http://www.aminian.com/budgeting-forecasting-netsuite-financial-planning-live-demo/

Month end processing in SAP Working capitals and ratios

= sample =

Budgeting Sample Reports BUDGE T REP O RT

Learn to develop cash flow. @http://www.edupristine.com/blog/cash-flow-statement-learn-to-develop-cash-flow-statement-template-in-excel

Statement of cash flow Indirect method

Formula
The following is the indirect method formula to calculate net cash flow from operating activities:  Following are cash flows that are typically reported as cash flows from investing activities:
 * Cash Flows from Operating Activities: ||
 * || Net Income ||
 * + || Non-Cash Expenses: ||
 * || (Depreciation, Depletion & Amortization Expense) ||
 * + || Non-Operating Losses: ||
 * || (Loss on Sale of Non-Current Assets) ||
 * − || Non-Operating Gains: ||
 * || (Gain on Sale of Non-Current Assets) ||
 * + || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Decrease in Current Assets: ||
 * || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">(Accounts Receivable, Prepaid Expenses, [|Inventory] etc.) ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">− || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Increase in Current Assets ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">+ || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Increase in Current Liabilities: ||
 * || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">(Accounts Payable, Accrued Liabilities, Income Tax Payable etc.) ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">− || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Decrease in Current Liabilities ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">= || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Net Cash Flow from Operating Activities ||
 * 1) <span style="background-color: rgba(255,255,255,0);">Cash payments to acquire or construct long-term fixed assets such as plant and machinery, vehicles, equipment, etc.
 * 2) <span style="background-color: rgba(255,255,255,0);">Cash receipts from sale of PPE and intangible assets such as buildings, copyrights, etc.
 * 3) <span style="background-color: rgba(255,255,255,0);">Cash payments to purchase bonds or shares of other companies (subsidiaries, associates and joint ventures).
 * 4) <span style="background-color: rgba(255,255,255,0);">Cash receipts from sale of bonds and shares of other companies.
 * 5) <span style="background-color: rgba(255,255,255,0);">Cash payments in the form of loans and advances and receipt related to payback of such loans and receivables, etc.

<span style="background-color: rgba(255,255,255,0);">cash flows from financing activities include the following basic components:


 * <span style="background-color: rgba(255,255,255,0);">Proceeds from borrowings (both shot-term and long-term)
 * <span style="background-color: rgba(255,255,255,0);">Cash received from owners usually on [|issuance of stock]
 * <span style="background-color: rgba(255,255,255,0);">Repayments of borrowings
 * <span style="background-color: rgba(255,255,255,0);">Repayments to owners

<span style="background-color: rgba(255,255,255,0);">However certain items are classified differently by different accounting standards. For example, under IFRS, interest payments and dividend payments are classified either as cash flows from operating activities or cash flows from financing activities. Under US GAAP interest payments can only be classified as cash flows from operating activities and dividends can only be classified as cash flows from financing activities.

@https://www.blackbaud.com/files/support/guides/fw/75fwbudfor.pdf Sample Reports Guide

Chapter Twenty-One: Budgeting: Planning for Success

如何做财务预算表编制 怎样做财务预算

哈佛管理大师(课程)-Budgeting

What Is a Financial Budget?

Intro to Managerial Accounting: Master Budget and Responsibility Accounting good tutorial for sales budget and cash flow like cash collection https://www.youtube.com/watch?v=SYQ4u1BP24g Managerial Accounting: Master Budget & Responsibility Accounting (continued)

=A sales projection is the amount of revenue a company expects to earn at some point (break even point) in the future. It's a prediction that is synonymous with a sales forecast. Both help determine the health of a company and whether sales will trend upward or downward.=

= **cash flow forecast template** =





Differences Between a Budget Report and a Cash Flow Statement

How to Prepare a Cash Budget”

**<span style="background-color: rgba(255,255,255,0);">SMALL BUSINESS CASH BUDGET **

<span style="background-color: rgba(255,255,255,0); text-align: start;">For the three months ending March 31, 200x

<span style="background-color: #ffffff; color: #343434; display: block; font-family: Arial,Verdana,Helvetica,sans-serif; font-size: 14px; vertical-align: baseline;"> __Cash budget__
 * **<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Item ** || **<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Jan ** || **<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Feb ** || **<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">March ** ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Beginning cash balance || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">15,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">-13,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">20,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Expected Cash Receipts: ||  ||   ||   ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Cash Sales || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">20,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">25,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">30,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Collection of accounts receivable || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">45,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">55,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">70,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Other income || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">0 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">0 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">5,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Total cash collected || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">80,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">66,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">125,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Expected cash payments: ||  ||   ||   ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Raw materials (or inventory) || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">50,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">11,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">5,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Payroll || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,400 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,400 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,400 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Other direct expenses || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">2,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">2,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">2,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Advertising || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">0 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">0 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Selling expense || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">6,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">8,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">6,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Administrative expense || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">4,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">4,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">4,500 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Plant and equipment expenditures || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,000 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">10,000 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Other payments || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">600 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">600 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">600 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Total cash expenses || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">93,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">46,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">38,500 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Cash surplus (or deficit) || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">-13,500* || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">20,000* || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">86,500 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Total cash expenses || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">93,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">46,500 || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">38,500 ||
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">Cash surplus (or deficit) || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">-13,500* || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">20,000* || <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">86,500 ||
 * __Cash collections from customers__
 * __Cash payments from purchases (inventory)__
 * __Cash payments for operating expenses__
 * __Cash payments for capital expenditures (Long_term assets)__

Three Steps to an Effective Practice Budget

Budgeting Management Accounting. Detailed cash collection by percentage of credit receivable

The Basics of Microsoft Excel - How to Create a Budget and Manage Your Money

Small Business Budgeting & Money Management good tutorial

Understand cash analysis. @http://youtu.be/SzMbBOtOuJ4

How how to journal customer advanced @http://www.accountingtools.com/questions-and-answers/how-to-account-for-customer-advance-payments.html

现金流量表excel@http://bbs.chinaacc.com/getresource.php?rid=76103

http://www.excel-skills.com.au/excel_cashflow_templates.asp#CashFlowWeekly

关于cash flow forecast

Working capital Ratios

<span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;">Accounts receivable turnover = Sales/Accounts Receivables <span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;">Inventory turnover = COGS/Inventory <span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;">Accounts payable turnover = Purchases/Accounts payable or otherwise COGS/Accounts Payable

Number of days to Collect Accounts Receivable <span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;"> = 365/Accounts receivable turnover Number of days to Sell Inventory <span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;"> = 365/Inventory turnover Number of days to Pay Creditors <span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 12pt;"> =365/ Accounts payable turnover

<span style="background-color: #ffffff; font-family: Arial,sans-serif; font-size: 16.363636016845703px;">Cash Conversion Cycle = Number of Days to Sell Inventory + Number of days to collect accounts receivables – Number of Days to Pay Payables

making budget with EXCEL How to Make a Budget in Excel - Part 2 How to Make a Budget in Excel - Part 1 How to Make a Budget in Excel - Part 3 How to Make a Budget in Excel - Part 5 How to Make a Budget in Excel - Part 4