Énoncé : Trésorerie initiale Janvier : 10 000 DH. Solde du budget de Janvier : +5 000 DH. L’entreprise souhaite un fonds de roulement minimum de 8 000 DH.
Corrigé :
A. Sales (all HT – excluding VAT 20%)
Collection terms:
B. Purchases (HT)
Payment terms for purchases:
C. Other monthly cash outflows
D. Initial cash balance (Jan 1, 2024): 20,000 MAD
E. Desired minimum cash balance: 15,000 MAD budget de tresorerie exercices corriges maroc pdf top
F. VAT: Not to be calculated for simplification (focus on cash flow).
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Company SARL ATLAS (Morocco) provides the following forecast data for the first 4 months of 2024 (in MAD):
| Month | Sales (all on credit) | Purchases (all on credit) | Salaries | Rent | Other expenses | |-------|----------------------|---------------------------|----------|------|----------------| | Jan | 100,000 | 60,000 | 20,000 | 5,000 | 8,000 | | Feb | 120,000 | 70,000 | 20,000 | 5,000 | 8,000 | | Mar | 150,000 | 80,000 | 22,000 | 5,000 | 9,000 | | Apr | 140,000 | 75,000 | 22,000 | 5,000 | 9,000 | Énoncé : Trésorerie initiale Janvier : 10 000 DH
Additional information:
Required: Prepare the monthly cash budget for January to April 2024.
| Month | Cash sales (40% current month) | Collections from previous month (60% of previous month sales) | Total receipts | |-------|-------------------------------|------------------------------------------------|----------------| | Jan | 0.40 × 150 = 60 | 0.60 × 120 (Dec) = 72 | 132 | | Feb | 0.40 × 140 = 56 | 0.60 × 150 (Jan) = 90 | 146 | | Mar | 0.40 × 160 = 64 | 0.60 × 140 (Feb) = 84 | 148 |