TAILIEUCHUNG - Lecture Budgeting - Chapter 4: Cash budgets

Cash budget is an estimation of the cash inflows and outflows for a business or individual for a specific period of time. Cash budgets are often used to assess whether the entity has sufficient cash to fulfill regular operations and/or whether too much cash is being left in unproductive capacities. In this chapter you will understand what is cash receipts budget and cash payments budget. | Chapter 4 Cash budgets 4- Cash budgets Cash receipts budget: Estimated receipt of cash from all sources. Cash payments budget: All estimated payments of cash by the business. 4- GST and cash budgets This unit assumes all businesses are registered for GST and pay their liability monthly. Collection of Goods & Services Tax (GST) when the business makes a taxable supply. Taxable supply: a sale of a good or service that is not GST-free or input taxed. GST input tax credits: a credit for the GST included in the purchase of a good or service. 4- Sample cash receipts budget where all receipts are GST-free or input taxed 4- Sample cash payments budget where some acquisitions include GST (p. 61) 4- Cash budget format Cash balance @start add cash receipts add GST refund total cash available for needs cash payments add GST payable total payments Cash balance @end 4- Collections from debtors Calculate cash and credit sales (p. 65). work out cash sales GST exclusive work

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