A |
B |
C |
D |
E |
F |
G |
H |
I |
J |
K |
L |
M |
N |
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2 |
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Base |
1 months |
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3 |
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Accounts Receivable |
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4 |
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5 |
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Months To Pay |
2.00 months |
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6 |
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7 |
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Jan-2003 |
Feb-2003 |
Mar-2003 |
Apr-2003 |
May-2003 |
Jun-2003 |
Jul-2003 |
##### |
Sep-2003 |
Total |
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8 |
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9 |
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Total Sales |
100 |
120 |
140 |
160 |
180 |
200 |
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900 |
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10 |
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% on Credit |
20% |
20% |
20% |
20% |
20% |
20% |
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11 |
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Credit Deferrals |
(20) |
(24) |
(28) |
(32) |
(36) |
(40) |
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(180) |
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12 |
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13 |
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Credit Receipts |
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20 |
24 |
28 |
32 |
36 |
40 |
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180 |
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14 |
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Net Credit Balance |
(20) |
(44) |
(52) |
(60) |
(68) |
(76) |
(40) |
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15 |
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16 |
|
The same thing can be done by adjusting a
straight MkPmts: |
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17 |
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18 |
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Credit Receipts |
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20 |
24 |
28 |
32 |
36 |
40 |
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19 |
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Net Credit Balance |
(20) |
(44) |
(52) |
(60) |
(68) |
(76) |
(40) |
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20 |
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21 |
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By Hand: |
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(60) |
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22 |
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23 |
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Another example where Months to Pay varies by
month |
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24 |
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25 |
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26 |
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Jan-2003 |
Feb-2003 |
Mar-2003 |
Apr-2003 |
May-2003 |
Jun-2003 |
Jul-2003 |
##### |
Sep-2003 |
Total |
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27 |
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28 |
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Total Sales |
100 |
120 |
140 |
160 |
180 |
200 |
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900 |
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29 |
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% on Credit |
20% |
20% |
20% |
20% |
20% |
20% |
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30 |
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Months To Pay |
3.0 months |
2.0 months |
2.0 months |
0.0
months |
2.0 months |
2.0 months |
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31 |
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Credit Deferrals |
(20) |
(24) |
(28) |
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(36) |
(40) |
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(148) |
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32 |
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33 |
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Credit Receipts |
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44 |
28 |
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36 |
40 |
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148 |
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34 |
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Net Credit Balance |
(20) |
(44) |
(72) |
(28) |
(36) |
(76) |
(40) |
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(316) |
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35 |
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36 |
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By Hand: |
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(28) |
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37 |
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38 |
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39 |
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40 |
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41 |
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42 |
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43 |
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n Look in the formulas coloured yellow to work
out how we've solved the example |
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44 |
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45 |
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46 |
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47 |
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48 |
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49 |
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50 |
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51 |
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52 |
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53 |
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54 |
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55 |
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56 |
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57 |
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58 |
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59 |
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60 |
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61 |
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62 |
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63 |
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64 |
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65 |
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66 |
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67 |
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68 |
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69 |
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70 |
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71 |
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72 |
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73 |
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74 |
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75 |
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76 |
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77 |
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78 |
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79 |
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80 |
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