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1、CHAPTER7COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGNMENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Explainhowbudgetsfacilitateplanningandcoordination.A1,B1LO2:Anticipatepossiblehumanrelati
2、onsproblemscausedbybudgets.2540LO3:Explainpotentiallydysfunctionalincentivesinthebudgetprocess.2239,40LO4:Explainthedifficultiesofsalesforecasting.234249LO5:Explainthemajorfeaturesandadvantagesofamasterbudget.A1,B124,2639LO6:Followtheprincipalstepsinpreparin
3、gamasterbudget.A1,B1294043,45LO7:Preparetheoperatingbudgetandthesupportingschedules.A1,B128,29,30,314043,45,46,48LO8:Preparethefinancialbudget.A1,B127,29,32,33,34,3536,37,3843,44,47,48LO9:Useaspreadsheettodevelopabudget(Appendix7).41,42316Copyright©2011Pears
4、onEducation,Inc.,PublishingasPrenticeHall.CHAPTER7IntroductiontoBudgetsandPreparingtheMasterBudget7-A1(60-90min.)1.ExhibitIRAPIDBUYELECTRONICS,INC.MallofAmericaStoreBudgetedIncomeStatementFortheThreeMonthsEndingAugust31,20X8Sales$300,000Costofgoodssold(.62×$
5、300,000)186,000Grossprofit$114,000Operatingexpenses:Salaries,wages,commissions$60,000Otherexpenses12,000Depreciation1,500Rent,taxesandotherfixedexpenses33,000106,500Incomefromoperations.$7,500Interestexpense*1,338Netincome$6,162*Seeschedulegforcalculationofi
6、nterest.316Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.ExhibitIIRAPIDBUYELECTRONICS,INC.MallofAmericaStoreCashBudgetFortheThreeMonthsEndingAugust31,20X8JuneJulyAugustBeginningcashbalance$5,800$5,600$5,079Minimumcashbalancedesired5,0005,0005,
7、000(a)Availablecashbalance$800$600$79Cashreceipts&disbursements:Collectionsfromcustomers(scheduleb)$75,200$121,400$90,800Paymentsformerchandise(scheduled)(86,800)(49,600)(49,600)Fixtures(purchasedinMay)(11,000)--Paymentsforoperatingexpenses(schedulef)(44,600
8、)(30,200)(30,200)(b)Netcashreceipts&disbursements$(67,200)$41,600$11,000Excess(deficiency)ofcashbeforefinancing(a+b)(66,400)42,20011,079Financing:Borrowing,atbeginningofperiod$67,000$-$-Repaymen
