{"id":2466,"date":"2017-12-01T08:32:53","date_gmt":"2017-12-01T08:32:53","guid":{"rendered":"http:\/\/www.helpingstudents.com.ng\/?p=2466"},"modified":"2023-12-06T16:14:16","modified_gmt":"2023-12-06T16:14:16","slug":"cash-budget","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/fr\/cash-budget\/","title":{"rendered":"Comment pr\u00e9parer un budget de tr\u00e9sorerie"},"content":{"rendered":"<h2 style=\"text-align: left;\"><strong>Budget de tr\u00e9sorerie<\/strong><\/h2>\n<p>Before attempting any question on Cash Budget, make sure you read through the question in order to stick to the exam instruction. Apply these steps in solving questions on a cash budget.<\/p>\n<blockquote><p>Subscribe to our YouTube channel so as not to miss a tutorial video.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3 style=\"text-align: left;\">How to Prepare a Cash Budget<\/h3>\n<h3>Step 1:<\/h3>\n<p><strong>Prepare Schedule Collections.<\/strong><\/p>\n<ul>\n<li>\u201cCash sales schedule collection\u201d and<\/li>\n<li>\u201cCash purchases schedule collection\u201d<\/li>\n<\/ul>\n<blockquote><p><em><strong>NOTE:<\/strong> \u00a0Be conscious of the dates, Show your workings, Cash sales deals with transactions that add up into your account (inflow), while Cash purchases deal with transactions that reduce the cash at hand (outflow).<\/em><\/p><\/blockquote>\n<h3>Step 2:<\/h3>\n<p><strong>Preparation of the Cash Budget itself.<\/strong><\/p>\n<p>The cash budget has two segments, Segments A and Segment B.<\/p>\n<ul>\n<li>Segment A \u2013 Deals with revenue\/sales\/receipts (inflow).<\/li>\n<li>Segment B \u2013 Deals with payments\/expenses\/expenditure (outflow).<\/li>\n<\/ul>\n<p>Take note of the month of significance i.e. the number of months that you\u2019re asked to solve for from the question.<\/p>\n<h3>Step 3:<\/h3>\n<p><strong>The main solution.<\/strong><\/p>\n<p>After reading through the <a href=\"https:\/\/hstutorial.com\/fr\/revision-questions-business-law\/\">question<\/a>, you should be able to differentiate the income from the expenses from the data given. Then,<\/p>\n<p>Treat segment \u201cA\u201d first and when you\u2019re done, you can proceed to the next segment. Meanwhile, treat each question accordingly.<\/p>\n<blockquote><p><em><strong>NOTE:<\/strong> Segment \u201cA\u201d is titled, SALES REVENUE or RECEIPTS while Segment \u201cB\u201d is titled PAYMENTS.<\/em><\/p><\/blockquote>\n<h3>Step 4:<\/h3>\n<p><strong>Calculate\/determine the Net Profit.<\/strong><\/p>\n<p>To determine the net profit, you\u2019ll subtract the total payment from the total sales based on their different months.<\/p>\n<h3>Step 5:<\/h3>\n<p><strong>Treat the Opening Balance.<\/strong><\/p>\n<ul>\n<li>Add the opening balance with the net profit to give you the value of the closing balance of the cash budget.<\/li>\n<\/ul>\n<p><strong>NOTE:<\/strong><\/p>\n<p><strong>(1)<\/strong> The closing balance for the first month will serve as the opening balance for the next month which also determines the closing balance for that month and opening balance for the next month etc\u2026 until you get to the final month.<\/p>\n<p><strong>(2)<\/strong> You must not transfer the closing balance to the grand total for final treatment, the value to make use of is the opening balance that is given in the question. <a href=\"https:\/\/hstutorial.com\/fr\/revision-questions-business-law\/\">See this question<\/a>. but first, click on the image below to download these steps and format.<\/p>\n<figure id=\"attachment_2515\" aria-describedby=\"caption-attachment-2515\" style=\"width: 300px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/hstutorial.com\/fr\/download\/budgeting-format\/\"><img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"2515\" data-permalink=\"https:\/\/hstutorial.com\/fr\/free-format-download-budgeting\/\" data-orig-file=\"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2017\/12\/FREE-FORMAT-DOWNLOAD-BUDGETING-e1512155749113.jpeg?fit=300%2C205&amp;ssl=1\" data-orig-size=\"300,205\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"FREE FORMAT DOWNLOAD &#8211; BUDGETING\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2017\/12\/FREE-FORMAT-DOWNLOAD-BUDGETING-e1512155749113.jpeg?fit=300%2C205&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2017\/12\/FREE-FORMAT-DOWNLOAD-BUDGETING-e1512155749113.jpeg?fit=300%2C205&amp;ssl=1\" class=\"wp-image-2515 size-full\" src=\"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2017\/12\/FREE-FORMAT-DOWNLOAD-BUDGETING-e1512155749113.jpeg?resize=300%2C205&#038;ssl=1\" alt=\"steps and formats - free download\" width=\"300\" height=\"205\" data-recalc-dims=\"1\" \/><\/a><figcaption id=\"caption-attachment-2515\" class=\"wp-caption-text\">Click To Download<\/figcaption><\/figure>","protected":false},"excerpt":{"rendered":"<p>Budget de tr\u00e9sorerie Avant de r\u00e9pondre \u00e0 une question sur le budget de tr\u00e9sorerie, lisez-la attentivement afin de respecter les instructions de l'examen. Appliquez ces \u00e9tapes pour r\u00e9soudre les questions ...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/fr\/cash-budget\/\"> <span class=\"screen-reader-text\">Comment pr\u00e9parer un budget de tr\u00e9sorerie<\/span> Lire la suite \"<\/a><\/p>","protected":false},"author":2,"featured_media":3629,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[61],"tags":[132,167,280],"class_list":["post-2466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cost-accounting","tag-accounting","tag-budgeting","tag-cash-budget"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How To Prepare A Cash Budget - HS Tutorial<\/title>\n<meta name=\"description\" content=\"CASH BUDGET. 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