Professional Documents
Culture Documents
Pre-operating expenses
Business permits and licenses
Total pre operating expenses
Assets to be acquired before operations
Laptop
Printer
Total assets to be acquired before operations
Monthly operating expenses
Fuel and oil
Supplies
Donations
Caritas
Church
Total monthly operating expenses
multiplied by 2 months
Required start up capital
15,000
15,000
50,000
8,000
58,000
1,000
300
500
500
2,300
4600
77,600
50,000
0
50,000
15,000
15,000
Total Uses
15,000
Cash Balance
35,000
Balance Sheet
Pre-operating
Assets
Current Assets
Cash on hand
Cash in bank
Prepaid pre-operating expenses
Less: Amortization
Total Current Assets
Fixed Assets
Equipment, Laptop
Equipment, Printer
Less: Accumulated depreciation
Total Fixed Assets
Liabilities and Owner's Equity
Current Liabilities
Accounts Payable
Accrued Expenses
Percenrage Sales Tax Returns
Income Tax Returns
Total Current Liabilities
Owner's Equity
Anne, Beginning Capital
Net Income
Less: Withdrawals
Total Owner's Equity
Total Liabilities and Owner's Equity
January
February
15000
1,250
1,250
50000
8000
972.22
57027.78
50000
8000
1944.44
56055.56
March
April
May
June
July
August
September
1,250
1,250
1,250
1,250
1,250
1,250
1,250
50000
8000
2916.66
55083.34
50000
8000
3888.88
54111.12
50000
8000
4861.1
53138.9
50000
8000
5833.32
52166.68
50000
8000
6805.54
51194.46
50000
8000
7777.76
50222.24
50000
8000
8749.98
49250.02
October
November
December
1,250
1,250
1,250
50000
8000
9722.2
48277.8
50000
8000
10694.42
47305.58
50000
8000
11666.64
46333.36
Preoperating
REVENUE
Service Revenue
Less: Discounts (2%)
Total Revenues
EXPENSES
Taxes and Licenses
Fuel and Oil
Supplies
Donations
Miscellaneous
Depreciation
Amortization, Pre Operating Expenses
Total Expenses
Net Income Before Tax
60
10
75
15
12000
5000
17000
15000
7500
22500
JANUARY FEBRUARY
17000
17000
22500
22500
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
12,478
17,978
15,000
15,000
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
100
20
50
10
60
15
70
18
100
12
120
15
110
25
20000
10000
30000
10000
5000
15000
12000
7500
19500
14000
9000
23000
20000
6000
26000
24000
7500
31500
22000
12500
34500
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
30000
30000
15000
15000
19500
19500
23000
23000
26000
26000
31500
31500
34500
34500
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
972.22
1,250
4,522
25,478
10,478
14,978
18,478
21,478
26,978
29,978
60
10
20
5
26000
7500
33500
12000
5000
17000
4000
2500
6500
17000
17000
6500
1,000
300
1000
972.22
1,250
4,522
1,000
300
1000
1,000
300
1000
972.22
1,250
4,522
972.22
1,250
4,522
28,978
12,478
1,978
6500
CASH RECEIPTS
Service Revenue
Cash Allocated from Month of Sale
Less: Discount and Allowances
Total Cash Receipts
CASH DISBURSEMENTS
Taxes and Licenses
Fuel and oil
Supplies
Donations
Miscellaneous
Total Cash Disbursements
Total Cash Receipts
Total Cash Disbursements
Net Cash Flow
Beginning Cash Balance
Less: Withdrawals
Ending Cash Balance
PRE-OPERATING JANUARY
FEBRUARY MARCH
17000
22500
30000
17000
22500
30000
15000
1000
300
1000
15000
1000
300
1000
-
1000
300
1000
-
2300
2300
2300
17000
2300
14700
22500
2300
20200
30000
2300
27700
APRIL
MAY
JUNE
JULY
15000
15000
19500
19500
23000
23000
26000
26000
1000
300
1000
1000
300
1000
1000
300
1000
1000
300
1000
AUGUST
SEPTEMBER OCTOBER
31500
34500
33500
31500
34500
33500
1000
300
1000
-
1000
300
1000
-
1000
300
1000
-
2300
2300
2300
2300
2300
2300
2300
15000
2300
12700
19500
2300
17200
23000
2300
20700
26000
2300
23700
31500
2300
29200
34500
2300
32200
33500
2300
31200
NOVEMBER DECEMBER
17000
6500
17000
6500
1000
300
1000
-
1000
300
1000
-
2300
2300
17000
2300
14700
6500
2300
4200
Balance Sheet
Pre-operating
Assets
Current Assets
Cash on hand
Cash in bank
Prepaid pre-operating expenses
Less: Amortization
Total Current Assets
Owner's Equity
Anne, Beginning Capital
Net Income
Less: Withdrawals
Total Owner's Equity
Total Liabilities and Owner's Equity
February
15000
Fixed Assets
Equipment, Laptop
Equipment, Printer
Less: Accumulated depreciation
Total Fixed Assets
Liabilities and Owner's Equity
Current Liabilities
Accounts Payable
Accrued Expenses
Percenrage Sales Tax Returns
Income Tax Returns
Total Current Liabilities
January
1250
1250
50000
8000
12638.86
45361.14
50000
8000
13611.08
44388.92
March
April
May
June
July
August
1250
1250
1250
1250
1250
50000
8000
14583.3
43416.7
50000
8000
15555.52
42444.48
50000
8000
16527.74
41472.26
50000
8000
17499.96
40500.04
50000
8000
18472.18
39527.82
September
1250
1250
50000
50000
8000
8000
369443.6 387915.78
-311443.6 -329915.78
-
October
November
1250
December
1250
1250
50000
50000
50000
8000
8000
8000
406387.96 424860.14 443332.32
-348387.96 -366860.14 -385332.32
-
Preoperating
REVENUE
Service Revenue
Less: Discounts (2%)
Total Revenues
EXPENSES
Taxes and Licenses
Fuel and Oil
Supplies
Donations
Miscellaneous
Depreciation
Amortization, Pre Operating Expenses
Total Expenses
Net Income Before Tax
66
11
82
16
13200
5500
18700
16400
8000
24400
JANUARY FEBRUARY
18700
18700
24400
24400
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
13,178
18,878
15,000
15,000
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
110
22
55
11
66
16
77
19
110
13
132
16
121
27
22000
11000
33000
11000
5500
16500
13200
8000
21200
15400
9500
24900
22000
6500
28500
26400
8000
34400
24200
13500
37700
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
33000
33000
16500
16500
21200
21200
24900
24900
28500
28500
34400
34400
37700
37700
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
972.22
1,250
5,522
27,478
10,978
15,678
19,378
22,978
28,878
32,178
66
11
22
5
28600
8000
36600
13200
5500
18700
4400
2500
6900
18700
18700
6900
1,000
300
2000
972.22
1,250
5,522
1,000
300
2000
1,000
300
2000
972.22
1,250
5,522
972.22
1,250
5,522
31,078
13,178
1,378
6900
CASH RECEIPTS
Service Revenue
Cash Allocated from Month of Sale
Less: Discount and Allowances
Total Cash Receipts
CASH DISBURSEMENTS
Taxes and Licenses
Fuel and oil
Supplies
Donations
Miscellaneous
Total Cash Disbursements
Total Cash Receipts
Total Cash Disbursements
Net Cash Flow
Beginning Cash Balance
Less: Withdrawals
Ending Cash Balance
PRE-OPERATING JANUARY
FEBRUARY MARCH
17000
22500
30000
17000
22500
30000
15000
1000
300
1000
15000
1000
300
1000
-
1000
300
1000
-
2300
2300
2300
17000
2300
14700
22500
2300
20200
30000
2300
27700
APRIL
MAY
JUNE
JULY
15000
15000
19500
19500
23000
23000
26000
26000
1000
300
1000
1000
300
1000
1000
300
1000
1000
300
1000
AUGUST
SEPTEMBER OCTOBER
31500
34500
33500
31500
34500
33500
1000
300
1000
-
1000
300
1000
-
1000
300
1000
-
2300
2300
2300
2300
2300
2300
2300
15000
2300
12700
19500
2300
17200
23000
2300
20700
26000
2300
23700
31500
2300
29200
34500
2300
32200
33500
2300
31200
NOVEMBER DECEMBER
17000
6500
17000
6500
1000
300
1000
-
1000
300
1000
-
2300
2300
17000
2300
14700
6500
2300
4200