Mind map

Cash Budgeting

Joseph Butler Accounting Leaving Certificate English

Map content

Cash Budgeting

Receipts
- Cash Sales
- Credit Sales (Buy now Pay Later)
Payments
- Credit purchases (Buy now Pay Later)
- Examples
  - Credit Purchases
  - Wages
  - Fixed Overheads
    - X euro - Depreciation
  - Variable Overheads
    - Sales/SP times CP
  - Equipment
  - Loan Repayments
  - Interest
Cash inflow/Receipts = Money in
Cash Outflow/Payments= Money out
Net Cashflow= Total Receipts - Total Payments
What info can you get?
- Shows you all inflows and outflows
- Shows if you have a surplus or deficit
A Cash Budget looks at cash inflows and outflows during a period of time

Description: Leaving Certificate Accounting Mind Map on Cash Budgeting, created by Joseph Butler on 19/04/2016.
Created by: Joseph Butler
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