Start with cash that is available at a stated time, then place receipts and payments on their expected days. Keep confirmed and delayed scenarios separate, update forecasts with actuals by reference, and inspect the lowest daily balance.
Profit does not tell you Wednesday’s bank balance
A week can finish positive and still run short before a receipt arrives. A cash plan therefore follows each day in order.
Establish available opening cash
Before using the opening figure, choose and record a cutoff time. Start from the account balances at that time, exclude restricted or unavailable amounts, and adjust only for a debit that will leave between the balance check and that cutoff. The opening cash then represents the position immediately after those cutoff adjustments. A debit already removed from opening cash must not appear again as a forecast line. Ordinary payments after the cutoff remain dated outflows in the daily plan. Do not count uncleared receipts as spendable by assumption.
| Item | Amount |
|---|---|
| Bank balance checked before 09:00 cutoff | ₹1,35,000 |
| Restricted or unavailable amount | ₹5,000 |
| Debit between balance check and 09:00 cutoff; excluded once | ₹10,000 |
| Available opening cash at 09:00 | ₹1,20,000 |
These figures are fictional. The person responsible for cash should decide which balances are actually available.
Build the base case day by day
| Day and event | Cash movement | Cumulative balance |
|---|---|---|
| Opening Monday | — | ₹1,20,000 |
| Monday supplier payment | −₹60,000 | ₹60,000 |
| Tuesday customer receipt | +₹90,000 | ₹1,50,000 |
| Wednesday wages | −₹1,20,000 | ₹30,000 |
| Friday freight | −₹20,000 | ₹10,000 |
Move the receipt to Friday
| Day and event | Cash movement | Cumulative balance |
|---|---|---|
| Opening Monday | — | ₹1,20,000 |
| Monday supplier payment | −₹60,000 | ₹60,000 |
| Wednesday wages | −₹1,20,000 | −₹60,000 |
| Friday customer receipt | +₹90,000 | ₹30,000 |
| Friday freight after receipt | −₹20,000 | ₹10,000 |
The delayed scenario has a ₹60,000 Wednesday shortfall even though Friday ends at ₹10,000. The gap belongs to this sequence and these inputs; it is not a borrowing recommendation.
Show uncertainty without invented probabilities
Keep a confirmed or base column and a delayed scenario column. A receipt with no confirmed date stays unscheduled or appears only in a named scenario. A part-payment reduces the remaining expected amount; it does not mark the commitment complete.
| Reference | Forecast date / amount | Actual date / amount | Remaining |
|---|---|---|---|
| RCPT-41 | 22 Sep / ₹90,000 | 22 Sep / ₹40,000 | ₹50,000 still forecast, date unconfirmed |
Use the reference to replace the fulfilled portion of the forecast with the actual receipt. Do not leave both amounts in the plan. Preserve unsatisfied commitments and rerun every later balance.
Keep the forecast useful
At each review, update actuals, changed dates and remaining amounts. Record who confirmed a receipt date. Keep tax and financing decisions with the relevant professional; this worksheet only exposes timing.
Questions you might ask
What opening balance should a weekly cash plan use?
Use cash available at a stated time after excluding restricted or unavailable amounts and scheduled outflows before the first planned event.
How do I handle an uncertain customer receipt?
Keep it out of the confirmed case or place it in a named delayed scenario without inventing a probability. Show the daily balance in each scenario.
How do I update a part-payment?
Record the actual against a stable reference, reduce the remaining forecast amount, and rerun later balances. Do not retain both the full forecast and actual.