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0 BUSINESS PLAN
(FINANCIAL PLAN)
CLO3:
Demonstrate entrepreneurial skills in preparing a business plan
11.0 Business Plan - Financial Plan
Learning Outcome
At the end of the session, students should be
able to:
Operations Plan
Operations Budget
Step 2: Determine the Project Implementation Cost
Internal sources
Equity contributions (cash and/or assets)
External sources
Term loan
Hire purchase
Others
Step 4: Prepare Pro Forma Cash Flow Statement
Owners’ Equity
Capital 72,500 72,500 72,500
Accumulated profit 15,400 54,800 125,475
87,900 127,300 197,975
Long-term Liabilities
Term loan 36,000 27,000 18,000
Hire-purchase 16,000 12,000 8,000
52,000 39,000 26,000
Total Owners’ Equity & Liabilities 139.900 166,300 223,975
Step 7: Perform Basic Financial Analysis
Owners’ Equity
Capital 105,500 105,500 105,500
Accumulated profit 24,000 82,850 222,545
129,500 188,350 328,045
Long-term Liabilities
Term loan 132,000 99,000 66,000
Current Liabilities
Accounts payable 9,000 15,000 21,600
• Liquidity Ratios
• Efficiency Ratios
• Profitability Ratios
• Solvency Ratios