In doing this, seasonal and cyclical patterns of payment must be taken into account, as well as possible delays, bad debts, discounts, etc. Estimates are also prepared for cash sales, interest and dividend income, and funds coming from borrowing, the sale of the firm’s shares and bonds, and the sale of fixed assets.
Katika kufanya hivyo, msimu na mzunguko chati ya malipo ya lazima zichukuliwe katika akaunti, kama vile ucheleweshaji iwezekanavyo, madeni mbaya, punguzo, nk Makadirio ni pia tayari kwa ajili ya mauzo ya fedha, riba na mgao wa mapato, na fedha kuja kutoka kukopa, uuzaji ya Firma € ™ s hisa na vifungo, na uuzaji wa rasilimali za kudumu.