Example of cash flow calculation. © 2007 FinanceMind. All rights reserved.
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Priority Monthly Annual Annual Note
$ $ $
CASH INFLOW (INCOME)
Salaries and Wages 3,000 x 12 = 24,000 1
Contract 200 x 5 = 1,000 2
Bonus 2,000 3
Rental Income 300 x 10 = 3,000 4
Divivend from Stock 500 5
Total Cash Inflow 30,500 (A)
CASH OUTFLOW (EXPENSE / SPENDING)
a) Fixed Commitment
Mortgage Installment 500 x 12 = 6,000
Rental 500 x 12 = 6,000
Income Tax 200 1
Subtotal -12,200
b) Basic Living
Food 500 x 12 = 6,000
Clothing and Grooming 70 x 12 = 840
Energy and Utilities 50 x 12 = 600 2
Medical and Life Insurance 100 x 12 = 1,200
Allowance 300 x 12 = 3,600
Subtotal -12,240
c) Communication
Telephone (fixed and mobile) 40 x 12 = 480
Internet 20 x 12 = 240
Subtotal -720
d) Travelling
Car Installment -
Car Repair and Maintenance -
Petrol and Gas -
Parking, Toll and Tickets -
License Fee -
Car Insurance -
Public Transportation 150 x 12 = 1,800
Subtotal -1,800
e) Education
Tuition and Examination Fee -
Additional Lessons (eg. piano, swimming) -
Stationery 10 x 12 = 120
Subtotal -120
f) Festivals & Celebrations
Gifts 500
Food and Drinks 200
Subtotal -700
g) Entertainment
Dining Out 70 x 12 = 840
Holiday Outing 500
Movies and Music 15 x 12 = 180
Party and Clubbing -
Gym Fee -
Cable TV 30 x 12 = 360
Magazine Subscription -
Subtotal -1,880
Total Cash OutFlow -29,660 (B)
ANNUAL CASH INFLOW OR OUTFLOW 840 (C) = (A)-(B)
CASH INFLOW OVER CASH OUTFLOW RATIO 1.03 (A) / (B) x (-1)