:TITLES 1 "PLAN80 EXAMPLE #4" 2 "Projected Financial Statements and Cash Flow" 3 "(Thousands of Dollars)" :COLUMNS F1980 (1) " F1980" "ACTUAL" F1981 (1) " F1981" "ACTUAL" F1982 (1) " F1982" " PLAN" F1983 (1) " F1983" " PLAN" F1984 (1) " F1984" " PLAN" :ROWS R01 "INCOME STATMENT" "===============" " Sales" R02 " Standard Cost" R03 (--) " Gross Margin" R04 " Advertising" R05 " Administration" R06 (--) " Operating Profit" R07 " Tax Provision" R08 (-=) " Net Income" R21 (S) "BALANCE SHEET - ASSETS" "======================" " Cash" R22 " Accounts Receivable" R23 " Inventories" R24 (--) " Current Assets" R25 " Investments" R26 " Fixed Assets" " Gross" R27 " Accum Depreciation" R28 (-=) " Total Assets" R31 (S) "BALANCE SHEET - LIABILITIES" "===========================" " Accounts Payable" R32 " Accrued Taxes" R33 " Lone Term Debt" R34 " Equits" R35 (-=) " Total Liabilities" R51 (P) "CASH FLOW STATEMENT" "===================" " Net Income" R52 " Depreciation" R53 " Change In Working Capital" " Accounts Receivable" R54 " Inventories" R55 " Accounts Payable" R56 (--) " Total" R57 " Change Due to" " Fixed Assets" R58 " Investments" R59 " Taxes" " ADD Provision" R60 " LESS Payments" R61 " Change in" " Long Term Debt" R62 (-=) " Net Change" RX1 (SS) " CASH BALANCE" " ============" " Closing" RX2 " Opening" RX3 (-=) " Net Change" :DATA R01 = 962 1041 1100 1200 1300 R25 = 410 410 530 530 550 R26 = 720 850 940 1070 1100 R27 = 200 R32 = 300 R33 = 250 300 350 350 400 R34 = 421 R52 = 0 70 90 120 140 R60 = 0 100 100 100 100 :RULES : INCOME STATEMENT R02 = -.42 * R01 :standard cost R03 = R01 + R02 :gross margin R04 = -.08 * R01 :advertising R05 = -50 - (.04 * R01) :administration R06 = R03 + R04 + R05 :operating profit R07 = 75 - (.48 * R06) :tax provision R08 = R06 + R07 :net income : BALANCE SHEET R22 = R01 * (48/360) :accounts receivable R23 = R01 * (60/360) :inventories R27 = -R27 - R52 :depreciation R27 = @CUM(R27) :accumulated depreciation R31 = R01 * (40/360) :accounts payable R32 = R32 - R07 - R60 :accrued taxes R32 = @CUM(R32) R34 = R34 + R08 :equity R34 = @CUM(R34) R35 = @SUM(R31..R34) :total liabilities R28 = R35 :total assets R24 = R28 - R26 - R27 - R25 :current assets R21 = R24 - R23 - R22 :cash :FOR COLUMNS=(F1981..F1984) :RULES : CASH FLOW STATEMENT R51 = R08 :net income R53 = R22(-1) - R22 :change in accounts receivable R54 = R23(-1) - R23 :change in inventories R55 = R31 - R31(-1) :change in accounts payable R56 = @SUM(R53..R55) :change in working capital R57 = R26(-1) - R26 :change in fixed assets R58 = R25(-1) - R25 :change in investments R59 = -R07 :tax provision R60 = -R60 :tax payments R61 = R33 - R33(-1) :change in long term debt R62 = R51 + R52 + @SUM(R56..R61) :net change in cash RX1 = R21 :closing cash balance RX2 = R21(-1) :opening cash balance RX3 = RX1 - RX2 :net change in cash :DISPLAY