EM2963 - Examining Accounts: Cash Flow Tests
바카라 사이트˜Minus Cash바카라 사이트™ - Week 2
Cash transactions are isolated as follows
Week 2
| Â | Â | Â | Â |
|---|---|---|---|
|  | £ | £ | £ |
| Cash brought forward, as recorded | 200 | Â | Â |
| Takings as recorded | Â | Â | Â |
| Monday | 181 | Â | Â |
| Tuesday | 202 | Â | Â |
| Wednesday | 78 | Â | Â |
| Thursday | 183 | Â | Â |
| Friday | 261 | Â | Â |
| Saturday | 364 | 1269 | Â |
| Cash available (brought forward and recorded) | Â | 1469 | Â |
| Â | Â | Â | Â |
| Cash payments as recorded | Â | Â | Â |
| Monday: Sundries | 7 | Â | Â |
| Tuesday: Windows | 15 | Â | Â |
| Wednesday: Post office | 6 | Â | Â |
| Thursday: | Â | Â | Â |
| Friday: Casual wages | 140 | Â | Â |
| Saturday: Own drawings | 180 | Â | Â |
| Total Cash Payments | (348) | Â | Â |
| Â | Â | Â | Â |
| Bankings: | Â | Â | Â |
| Wednesday: | 400 | Â | Â |
| Friday: | 400 | Â | Â |
| Â | (800) | Â | Â |
| Â | Â | Â | Â |
| Cash carried forward | (200) | Â | Â |
| Cash used (spent, banked and carried forward) | Â | 1348 | Â |
| Surplus (available - less used) | Â | 121 | Â |
The net difference over the two weeks is only £20, but the 바카라 사이트˜excess바카라 사이트™ in Week 2 cannot be carried back to cover the deficiency in Week 1, because this money 바카라 사이트˜became available바카라 사이트™ later.