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S9-11 Cash collections budget (Learning Objective 3) Kessler Service anticipates

ID: 2542060 • Letter: S

Question

S9-11 Cash collections budget (Learning Objective 3) Kessler Service anticipates the following sales revenue over a five-month period: November December January February March 13,200 $14,400 The company's sales are 30% cash and 70% credit. Its collection history indicates that credit sales are collected as follows 25% in the month of the sale 50% in the month after the sale 20% two months after the sale 5% are never collected How much cash will be collected in January? In February? In March? For the quarter in total?

Explanation / Answer

Answer

November

December

January

February

March

Total Sales Revenue (A)

$        16,500.00

$       11,200.00

$        15,200.00

$        13,200.00

$        14,400.00

Cash Sales (B=A x 30%)

$          4,950.00

$         3,360.00

$           4,560.00

$          3,960.00

$          4,320.00

Credit Sale (C=A-B)

$        11,550.00

$         7,840.00

$        10,640.00

$          9,240.00

$        10,080.00

25% of credit sale

$          2,887.50

$         1,960.00

$           2,660.00

$          2,310.00

$          2,520.00

50% of credit sale

$          5,775.00

$         3,920.00

$           5,320.00

$          4,620.00

$          5,040.00

20% of credit sale

$          2,310.00

$         1,568.00

$           2,128.00

$          1,848.00

$          2,016.00

January

February

March

Total

Cash Sales

$          4,560.00

$         3,960.00

$           4,320.00

$        12,840.00

Cash collected from credit sale:

Of November

$          2,310.00

$          2,310.00

of December

$          3,920.00

$         1,568.00

$          5,488.00

Of January

$          2,660.00

$         5,320.00

$           2,128.00

$        10,108.00

Of February

$         2,310.00

$           4,620.00

$          6,930.00

Of March

$           2,520.00

$          2,520.00

Total cash collection

$        13,450.00

$       13,158.00

$        13,588.00

$        40,196.00

November

December

January

February

March

Total Sales Revenue (A)

$        16,500.00

$       11,200.00

$        15,200.00

$        13,200.00

$        14,400.00

Cash Sales (B=A x 30%)

$          4,950.00

$         3,360.00

$           4,560.00

$          3,960.00

$          4,320.00

Credit Sale (C=A-B)

$        11,550.00

$         7,840.00

$        10,640.00

$          9,240.00

$        10,080.00

25% of credit sale

$          2,887.50

$         1,960.00

$           2,660.00

$          2,310.00

$          2,520.00

50% of credit sale

$          5,775.00

$         3,920.00

$           5,320.00

$          4,620.00

$          5,040.00

20% of credit sale

$          2,310.00

$         1,568.00

$           2,128.00

$          1,848.00

$          2,016.00