BUSINESS PLAN_A GENERAL OVERVIEW
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items needed to be depreciated are the cost, method used, economic life in years, annual
depreciation, accumulated depreciation, and book value
PRO FORMA FORECASTED CASH FLOW STATEMENT
Projected statement of a company cash inflow and outflow throughout the planned period
Predict the rate at which money will flow in and out in the business
Measure the business’s liability & its ability to pay its bills & other financial obligation
Begins with the existing cash balance for the business
‣ Cash inflow – owners capital in cash, loan, cash sales, collection of account
receivables, sales of assets & etc
‣ Cash outflow – administrative expenditure, account payable, inventory
‣ Cash deficit – difference between cash inflows and cash outflows
‣ Cash position – the beginning and ending cash balances for a particular period.
The final component in the pro forma cash flow statements is the cash position
PROFORMA FORECASTED INCOME STATEMENT
Shows the financial performance expected profit & loss of the business
Usually show in three consecutive years
Compare expenses against revenues for a certain period of time to indicate profit & losses
Prepare for the first, second, and third of the business for the manufacturing, trading, and
service-based business
PRO FORMA BALANCE SHEET
Prepare to show how the business asset is acquired and the sources used to finance
these assets
Is a financial statement that disclosed business assets, liabilities, & owner’s equity
Bank require the account prepares for the first, second, & third year of the business
The owner of the business should recognize which item to be categorized as fixed assets,
current assets, current liabilities, & long term liabilities
‣ Fixed asset – Equipment, machinery, furniture, fixtures & fittings, vehicles,
building, plants, & etc
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