Name of Business ___________
Owner ___________
Type of Business ___________
Month/Year Being Projected ___________
Prepared by ___________
Date ___________
- Cash on Hand (beginning month) ___________
- Cash Receipts:
- Cash Sales ___________
- Collections from Credit Accounts ___________
- Total Cash Receipts (2a+2b+2c)=3 ___________
- Total Cash Available (before cash out) (1+3) ___________
- Cash Paid Out:
- Purchases (Merchandise) ___________
- Gross Wages (excludes withdrawals) ___________
- Payroll Expenses ___________
- Outside Services ___________
- Supplies (Office and Operating) ___________
- Repairs and Maintenance ___________
- Advertising ___________
- Car, Delivery and Travel ___________
- Accounting and Legal ___________
- Rent ___________
- Telephone ___________
- Utilities ___________
- Insurance ___________
- Taxes ___________
- Interest ___________
- Other Expenses (specify each) ___________
- Miscellaneous (unspecified) ___________
- Subtotal ___________
- Loan Principal Payment ___________
- Capital Purchases (specify) ___________
- Other Start-up Costs ___________
- Reserve and/or Escrow (specify) ___________
- Owner's Withdrawal ___________
- Total Cash Paid Out (5a through 5w) ___________
- Cash Position (end of month) (4 minus 6) ___________
- Essential Operating Data (non-cash flow information):
- Sales volume (dollars) ___________
- Accounts receivable (end on month) ___________
- Bad debt (end of month) ___________
- Inventory on hand (end of month) ___________
- Accounts payable (end of month) ___________
- Depreciation ___________
Instructions for Monthly Cash Flow Statement:
Cash on hand (beginning of month)
-- Cash on hand same as (7), Cash position, previous monthCash receipts
- Cash sales -- All cash sales. Omit credit sales unless cash is actually received
- Gross wages (including withdrawals) -- Amount to be expected from all accounts
- Loan or other cash injection -- Indicate here all cash injections not shown in 2(a) or 2(b) above
Total cash receipts (2a+2b+2c=3)
Total cash available (before cash out)(1+3)
Cash paid out
- Purchases (merchandise) -- Merchandise for resale or for use in product (paid for in current month)
- Gross wages (including withdrawals) -- Base pay plus overtime (if any)
- Payroll expenses -- Include paid vacations, paid sick leave, health insurance, unemployment insurance, (this might be 10 to 45% of 5(b))
- Outside services-This could include outside labor and/or material for specialized or overflow work, including subcontracting
- Supplies (office and operating) -- Items purchased for use in the business (not for resale)
- Repairs and maintenance -- Include periodic large expenditures such as painting or decorating
- Advertising -- This amount should be adequate to maintain sales volume
- Car, delivery and travel -- If personal car is used, charge in this column, include parking
- Accounting and legal -- Outside services, including, for example, bookkeeping
- Rent -- Real estate only (See 5(p) for other rentals)
- Telephone
- Utilities -- Water, heat, light and/or power
- Insurance -- Coverage on business property and products (fire, liability); also worker's compensation and fidelity. Exclude executive life (include in 5(w))
- Taxes -- Plus inventory tax, sales tax, excise tax, if applicable
- Interest -- Remember to add interest on loan as it is injected (See 2© above)
- Other expenses (specify each):
_______________________________________________
_______________________________________________
Unexpected expenditures may be included here as a safety factor
Non-capital equipment expenses (when equipment is rented or leased) during the month should be included here - Miscellaneous (unspecified) -- Small expenditures for which separate accounts would be practical
- Subtotal -- This subtotal indicates cash out for operating costs
- Loan principal payment -- Include payment on all loans, including vehicle and equipment purchases on time payment
- Capital purchases (specify) -- Nonexpensed (depreciable) expenditures such as equipment, building purchases on time payment
- Other start-up costs -- Expenses incurred prior to first month projection and paid for after start-up
- Reserve and/or escrow (specify) -- Example: insurance, tax or equipment escrow to reduce impact of large periodic payments
- Owner's withdrawals -- Should include payment for such things as owner's income tax, social security, health insurance, or executive life insurance premiums
Total cash paid out (5a through 5w)
Cash position (end on month) (4 minus 6) -- Enter this amount in (A) Cash on hand following month
Essential operating data (non-cash flow information) -- This is basic information necessary for proper planning and for proper cash flow projection. Also with this data, the cash flow can be evolved and shown in the above form.
Sales volume (dollars) -- This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic anticipated sales (actual sales, not orders received).
Accounts receivable (end of month) -- Previous unpaid credit sales plus current month's credit sales, less amounts received current month (deduct "3" below)
Bad debt (end on month) -- Bad debts should be subtracted from (2) in the month anticipated
Inventory on hand (end on month) -- Last month's inventory plus merchandise received and/or manufactured current month minus amount sold current month
Accounts payable (end of month) -- Previous month's payable plus current month's payable minus amount paid during month.
Depreciation -- Established by your accountant, or value of all your equipment divided by useful life (in months) as allowed by Internal Revenue Service
Information courtesy of the Small Business Administration.
