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ing information relaies to theest FOUR (4) qustions 40000 320.000 10% in the sec

ID: 2561493 • Letter: I

Question

ing information relaies to theest FOUR (4) qustions 40000 320.000 10% in the second month following the sale accessonies Budet duta reganding the FetruaryMarc The following store's operations elena Creations is a retailer of fashion accessoric Budgeted Sales Jaary 31. pcted Collet 60% in the month of sale 75% Desired Ending Inventory of Merchandive Payment for of Sales or next mod's Cest of Goods Sold in the month of purchase 60% % in the month following the General and administrative expenses per udgcted February cash disburscments for merchandisc parchases A S235,50o B S240,750 C. s247,500 D. S321,000 E. None of the ahove. parchases would be 9 Budgeted February ending Accounts Receiable (Net) would be A. S146,000 B. S 162,000 C. S 300,000 D. S 311,000 E. None of the above.

Explanation / Answer

8. E. None of the above Explanation : Particulars December January February March Sales                       -   340000 320000 310000 Cost of Goods Sold ( 75% of Sales)                       -   255000 240000 232500 Closing stock : December ( 60% of 255000)          153,000 January ( 60% of 240000 ) 144000 February ( 60% of 232500 ) 139500 Cost of goods sold = Op. stock + Purchases - Cl. Stock Therefore, Purchases for February =COGS - Op. stock + Cl. Stock =240000 - 255000 + 139500 =124500 Purchases for January =COGS - Op. stock + Cl. Stock =255000 - 153000 + 144000 =246000 Cash disbursement for January = 50% of purchases of Jan + 50% of purchases of Feb = 50% * 246000 + 50% * 124500 = $ 185250 9. E. None of the above Explanation : Particulars Amount ($) Op. Accounts receivable ( 40 % of 340000)    136,000.00 Add: Budgeted sales for february 320000 Less: Collections in Feb ( 60% * 320000) 192000 Less: Collections of Jan ( 25% * 340000 ) 85000 Budgeted accounts receivables for Feb          179,000