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Math lesson · Calculations

Buyer Funds Needed at Closing

Buyer funds needed at closing equal the buyer's down payment plus buyer debits and prepaid items, minus deposits already paid, lender credits, seller credits, and other buyer credits. Treat the closing statement as a running total and count each amount once.

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Editorial standards.

What is the exam-ready answer?

Buyer funds needed at closing equal the buyer's down payment plus buyer debits and prepaid items, minus deposits already paid, lender credits, seller credits, and other buyer credits. Treat the closing statement as a running total and count each amount once.
Official syllabus mapping for Buyer Funds Needed at Closing
Official syllabus topicXI.A.2 Calculations for Transactions: Buyer funds needed at closing
Official PSI areaReal Estate Calculations
Published weight7% of the 100-question national portion
Source editionPSI Georgia Candidate Information Bulletin dated July 1, 2026

The Rule

PSI publishes a weight for the complete official area, not a guaranteed count for this individual calculation. Follow the stated facts, units, time basis, and rounding instruction.

Formula and variables

Buyer cash to close: Cash to close = down payment + buyer debits and prepaids - deposits and buyer credits
Variables used in Buyer cash to close
Symbol or termMeaning
Down paymentPurchase price minus the loan amount, unless the question gives the down payment directly
Buyer debitsCosts, prepaid items, and prorations charged to the buyer
Buyer creditsEarnest money, lender credits, seller credits, and prorations credited to the buyer

Step-by-step method

  1. Find the down payment by subtracting the loan from the purchase price, or by applying the stated down-payment percentage.
  2. List every buyer debit, including closing costs and prepaid items stated in the question.
  3. List every buyer credit, especially earnest money already deposited.
  4. Add debits, subtract credits, and label the result as funds still needed rather than total transaction cost.
  5. Reconcile the result by checking that the deposit was not added twice or subtracted before the down payment was found.

Georgia-specific distinction

Georgia closings are conducted by Georgia attorneys, but the national calculation is still tested. Use the facts on the question's settlement statement or contract. Do not assume who pays a cost simply because that allocation is common in a local transaction.

Worked examples

Example 1: Deposit and closing costs

Scenario. A buyer purchases for $320,000 with an 80% loan, has already paid $6,000 earnest money, and owes $4,850 in buyer closing costs. No other credits apply.

  1. Loan = $320,000 x 0.80 = $256,000.
  2. Down payment = $320,000 - $256,000 = $64,000.
  3. Cash to close = $64,000 + $4,850 - $6,000 = $62,850.

Answer. The buyer must bring $62,850.

Reasonableness check. The answer is less than the $64,000 down payment because the deposit already paid exceeds the new closing-cost debit by $1,150.

Example 2: Credits reduce the remaining funds

Scenario. A buyer's down payment is $45,000. Buyer debits total $7,200, earnest money is $5,000, the seller gives a $3,000 closing credit, and the lender gives a $1,250 credit.

  1. Total buyer debits = $45,000 + $7,200 = $52,200.
  2. Total buyer credits = $5,000 + $3,000 + $1,250 = $9,250.
  3. Cash to close = $52,200 - $9,250 = $42,950.

Answer. The buyer must bring $42,950.

Reasonableness check. All three credits reduce the amount due, and none changes the purchase price or loan amount.

Common exam traps

  • Adding the earnest-money deposit even though it was already paid and should be credited
  • Using the loan amount as the down payment
  • Subtracting a seller credit from the sale price instead of from buyer funds due
  • Including a seller debit in the buyer column without a matching proration or contract allocation

Original practice questions with detailed explanations

These original instructional questions map to the July 1, 2026 PSI outline. They are not copied from PSI or any live examination. Write the setup before opening the explanation.

Question 1

A buyer purchases for $300,000 with a 90% loan. The buyer paid $5,000 earnest money at contract and owes $6,200 in closing costs. No other credits apply. How much must the buyer bring to closing?

  1. A. $25,000
  2. B. $31,200
  3. C. $36,200
  4. D. $41,200
Show answer and explanation →

Answer: B. $31,200

The down payment is $300,000 - $270,000 = $30,000, so cash to close is $30,000 + $6,200 - $5,000 = $31,200. $41,200 adds the earnest money as if it were a new charge, when it was already paid and is a credit. $36,200 forgets the deposit entirely.

Question 2

A buyer's down payment is $40,000 and buyer debits total $8,500. Earnest money of $4,000 was paid, the seller agreed to pay $5,000 of the buyer's costs, and the lender gives a $1,500 credit. What is cash to close?

  1. A. $38,000
  2. B. $39,500
  3. C. $43,000
  4. D. $46,000
Show answer and explanation →

Answer: A. $38,000

$40,000 + $8,500 - $4,000 - $5,000 - $1,500 = $38,000. $43,000 leaves out the seller's contribution, which is a buyer credit on the statement. $46,000 adds the earnest money instead of subtracting it.

Question 3

Price is $250,000 with a $237,500 loan. The buyer owes $3,800 in closing costs and $1,200 in prepaid escrow for taxes and insurance, and has paid $2,500 earnest money. What must the buyer bring?

  1. A. $10,000
  2. B. $12,500
  3. C. $13,800
  4. D. $15,000
Show answer and explanation →

Answer: D. $15,000

The down payment is $12,500, so cash to close is $12,500 + $3,800 + $1,200 - $2,500 = $15,000. $13,800 leaves out the prepaid escrow, which is a buyer debit like any other closing cost. $10,000 subtracts the deposit but forgets both cost items.

Ready to move on?

You have this calculation down when all of these are true.

  • I can find the down payment from price and loan amount.
  • I can sort every line into buyer debit or buyer credit.
  • I subtract earnest money exactly once.
  • I can explain why a seller credit does not reduce the stated sale price.
  • I can reconcile a mixed closing problem without relying on answer choices.

Recommended next lesson

Continue with Loan-to-Value and Down-Payment Calculations. Every cash-to-close problem here starts from the down payment, and the next lesson shows how that number comes from the loan-to-value ratio, including when the lender's value differs from the price.

Return to the complete calculation hub, formula sheet, or mixed math drill.

Buyer Funds Needed at Closing questions

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Editorial standards.

Is Buyer Funds Needed at Closing on the Georgia real estate exam?

It maps to XI.A.2 Calculations for Transactions: Buyer funds needed at closing in the official Real Estate Calculations area. PSI assigns 7% of the 100-question national portion to the complete area but does not guarantee a count for this individual formula.

What formula should I use for Buyer Funds Needed at Closing?

Cash to close = down payment + buyer debits and prepaids - deposits and buyer credits

What Georgia-specific point should I remember?

Georgia closings are conducted by Georgia attorneys, but the national calculation is still tested. Use the facts on the question's settlement statement or contract. Do not assume who pays a cost simply because that allocation is common in a local transaction.

Can I use a calculator on the Georgia real estate exam?

PSI provides an online calculator during the examination. Handheld calculators are prohibited. Write the setup and label the units before entering numbers.