4.1 Show the amounts for the following transactions in the appropriate columns for the Cash Budget and the Projected Statement of Comprehensive Income in the ANSWER BOOK: 4.1.1 A computer costing R26 400 will be purchased for cash on 1 July 2023 - NSC Accounting - Question 4 - 2023 - Paper 2

The investment should be recorded as a fixed deposit in the Cash Budget under Receipts, with R90,000 added. The interest earned at 9% p.a. will be calculated as:

$Interest = Principal \times Rate \times Time$

Which results in monthly interest of R675 (R90,000 * 0.09 / 12).

Complete the schedule incorporating credit sales, collections based on percentages, and previous month’s outstanding debts. The final amount for July will be R875,091 based on collected projections.

i) Calculate cash sales for July 2023 to be R399,000 or R931,000 at a collection rate of 30%.

ii) The loan amount in June 2023, calculated as R600,000.

iii) Payment to creditors in July calculated to be R728,000.

The percentage increase is determined using the formula:

$Percentage Increase = \frac{New Wage - Old Wage}{Old Wage} \times 100$

The increase from R172,000 to R182,320 gives a percentage increase of 6%.

1. The rise is in line with inflation rates, helping them maintain their purchasing power.
2. It demonstrates that the company values its employees and is willing to invest in their financial well-being.

The advertising has been effective as sales increased by 15%, and engagement metrics show high reach. Figures indicating a R54,100 cost resulting in total sales of 1,082,900 reflect a good return on investment.

Alice's delivery expenses match 5% of sales totaling R54,145, allowing her to justify the operational cost while controlling wastage. The calculation exhibits effective resource management.

1. Implement a route optimization system to reduce fuel consumption, leading to lower overall delivery costs.
2. Schedule regular maintenance checks to prevent downtime and ensure that all vehicles operate at peak performance.