you are: the Forecast of movement of a cash

Let's lead explanatories to forecasting procedures. антирадар whistler

1) the Sum arrived from sales: a cash it is divided on two parts: the money received from the deposit, making third of order cost (the customer should pay this part at order placing), and the rest in two third of sum which is paid after the job termination (next month after the order). Thus, the method of calculation of a cash consists in the following: the income of sales from the forecast of sales for a month is defined, third is subtracted from it (the deposit paid in the same month when sale has been carried out), and other two thirds pass as the rest paid in next month. These sums are reflected in an extent of all year - with carrying over since March, 1990 (!) of two thirds of rest which is paid for the orders taken in December (debitorskaja debts of 16900 pounds is available in the balance report of 1990) And with carrying over of the rests for April, 1991 as creditor debts. These creditor debts can be found more low in predicted balance reports.

2) the VAT in 15% is kept from each sale and paid in categories of expenses which fall under VAT action; in the forecast of movement of a cash it is allocated separately. The forecast of movement of a cash where all payments are shown together - in process of their actual payment is possible. However it is not recommended for following reasons: VAT calculation is at a loss, billing of profits and losses and balance reports considerably becomes complicated.

There is variety of the reasons because of which it is necessary to consider the VAT separately. Though the VAT does not join in the general trading reports of the enterprises (it collects and paid to the state), it can make essential impact on requirement of a cash, especially when considerable means are put in the equipment and stocks during the certain periods of year and to customers the expanded loan is granted.

The VAT complicates calculations as these sums usually undertake without a rounding off. Therefore we recommend barks. rektirovat values of the VAT that they too came to an end with zero. Though the VAT is shown in an example separately, actual checks will include, of course, the VAT. Allocation of these components in cash movement simplifies calculations and does not influence result as total influence of operations of month is defined.

VAT Calculation can appear inexact as the prices the enterprises (wholesale prices) are usually resulted without the VAT while the consumer (retail) prices include the VAT. For allocation of the VAT from a total sum the following fraction is used:

15/115=3/23

I.e. the total sum needs to be increased on 0,1304.

VAT Calculation in our example is partially simplified according to new rules of calculation of the VAT (October, 1990) which allow to carry out calculation of the VAT on the basis of a cash (though calculation on the basis of exhibiting of invoices still is authorised). The VAT on sales have been calculated on the basis of exhibiting of invoices, and the VAT under expenses have been defined on the basis of a cash under following articles (not all expenses are assessed with the VAT): materials, subcontractors, transport, advertising, repair, phone, the press, accounts department and the equipment.

The VAT Sum on payments on the basis of invoices, as well as the VAT sum on actual payments, is calculated for the set period (three months). These two kinds are shown separately: as the VAT of sales (the paid VAT) and the VAT of expenses (the received VAT). The difference is listed in customs and excise management (Customs and Excise) (or arrives therefrom) after one month after VAT payment. These sizes also are shown in the forecast in line "the VAT in РЎ&Р•". The VAT which it is necessary to pay in customs and excise management in April, 1992 {the paid VAT a minus the received VAT for last three months 1991), makes 7400 pounds and will be shown in the predicted balance report in article of other creditor debts.