Cash Flow Statement
Fishbourne Marketing
Review the Cash Flow Statement (below) and answer the following questions:
- 1) What is the name of the figure shown at the top of each month?
- 2) Which line item amounts seem to fluctuate the most?
- 3) Name some line items which may be influencing the amount shown in the other listed items?
|
|
January
|
February
|
March
|
April
|
May
|
June
|
|
Beginning Cash Balance
|
15,000 |
20,548 |
22,296 |
23,493 |
24,191 |
180,955 |
|
Cash inflows:
|
|
|
|
|
|
|
|
Accts. Rec. Collections
|
180,955
|
180,955
|
182,455
|
185,855
|
181,455
|
180,955
|
|
Loans on proceeds
|
|
|
|
|
|
|
|
Sales & receipts
|
5,000
|
0
|
3,500
|
0
|
4,500
|
6,000
|
|
Other:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Cash Inflows
|
185,955 |
180,955 |
185,955 |
185,955 |
185,955 |
186,955 |
|
Available Cash Balance
|
200,955
|
201,503
|
208,251
|
209,448
|
210,146
|
212,244
|
|
Cash Outflows (Expenses):
|
||||||
|
Advertising
|
300
|
300
|
300
|
400
|
400
|
400
|
|
Bank Service Charges
|
45
|
45
|
45
|
45
|
45
|
45
|
|
Credit Card Fees
|
35
|
35
|
35
|
35
|
35
|
35
|
|
Delivery
|
|
|
|
|
|
|
|
Health Insurance
|
478
|
478
|
478
|
478
|
478
|
478
|
|
Insurance
|
200
|
200
|
200
|
200
|
200
|
200
|
|
Interest
|
25
|
25
|
25
|
25
|
25
|
25
|
|
Inventory Purchases
|
1,000
|
1,000
|
450
|
750
|
450
|
1,000
|
|
Miscellaneous
|
300
|
300
|
300
|
300
|
300
|
300
|
|
Office
|
1,000
|
1,000
|
1,000
|
1,000
|
1,000
|
1,000
|
|
Payroll
|
83,300
|
83,300
|
83,300
|
83,300
|
83,300
|
83,300
|
|
Payroll Taxes
|
7,300
|
7,300
|
7,300
|
7,300
|
7,300
|
7,300
|
|
Professional Fees
|
250
|
250
|
250
|
250
|
250
|
250
|
|
Rent and Leases
|
1,000
|
1,000
|
1,000
|
1,000
|
1,000
|
1,000
|
|
Subscriptions and Dues
|
90
|
90
|
90
|
90
|
90
|
90
|
|
Supplies
|
200
|
200
|
100
|
200
|
100
|
200
|
|
Taxes and Licenses
|
44,629
|
43,429
|
44,629
|
44,629
|
44,629
|
44,829
|
|
Utilities and Telephone
|
130
|
130
|
130
|
130
|
130
|
130
|
|
Other
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subtotal
|
140,282 |
139,082 |
139,632 |
140,132 |
139,732 |
140,622 |
|
Other Cash Out Flows:
|
|
|
|
|
|
|
|
Capital Purchases
|
|
|
|
|
|
|
|
Loan Principal
|
125
|
125
|
125
|
125
|
125
|
125
|
|
Owner’s Draw
|
40,000
|
40,000
|
45,000
|
45,000
|
45,000
|
40,000
|
|
Other:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subtotal
|
40,125 |
40,125 |
45,125 |
45,125 |
45,125 |
40,125 |
|
Total Cash Outflows
|
180,407
|
179,207
|
184,757
|
185,257
|
184,857
|
189,747
|
|
Ending Cash Balance
|
20,548
|
22,296
|
23,493
|
24,191
|
25,289
|
31,497
|
