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Realand Ltd.’s budgeted sales for the first three months of 20x12 are as follows

ID: 2540982 • Letter: R

Question

Realand Ltd.’s budgeted sales for the first three months of 20x12 are as follows:

January

$557658

February

921150

March

205000

Realand’s actual sales for December 20x11 were $773829.

Of the total sales, 38% are cash sales and the remainder is on account. The company’s cash collection patterns for sales made on account are as follows:

Collected in the month of sale

21%

Collected in the month following the sale

50%

Collected in the second month following the sale

29%


What are Realand’s budgeted cash collections for the month of February 20x12?

Select one:

a. $781979

b. $431942

c. $119934

d. $696681

January

$557658

February

921150

March

205000

Explanation / Answer

budgeted cash collections for the month of February 20x12=Cash sales for February+0.21Credit sales forFebruary+0.5*Credit sales for January+0.29Credit sales for December

=350037+(571113*0.21)+(345747.96*0.5)+(479773.98*0.29)]

which is equal to

=$781979(Approx)

Cash sales(38%) Credit sales(62%) December 294055.02 479773.98 January 211910.04 345747.96 February 350037 $571113