شرح مثال كامل علي ال Cash flow Budget

Example: Retail outlets purchase snowboards from slopes, Inc. throughout the year. However, in anticipation of late summer and early fall purchases, outlets ramp up inventories from May through August. Outlets are billed when boards are ordered. Invoices are payable within 60 days. From past experience, slopes accountant projects for July, August & September 2025 the following: July August September Collections of receivables from projected sales $55,800 $70,200 $54,900 Direct Materials purchases 36,000 18,000 10,800 Direct Manufacturing Labor 12,500 7,500 5,000 Variable Costs 3,500 2,100 1,400 Fixed costs 8,000 8,000 8,000 Interest payment 150 150 150 The beginning cash balance for July 1, 2025, is $10,000. On October 1, 2024, slopes had a cash crunch and borrowed $30,000 on a 6% one-year note with interest payable monthly. The note is due October 1, 2025. Required: Using the information provided, you will need to determine whether slopes will be in a position to pay off this short-term debt on October 1, 2025.