Computing Development Strategies

Company's name
Period
Definition
This tool helps you create the financial statements projections to be integrated in the business
plan requested by financial institutions, investors and all stakeholders willing to assess the
company's future results.
How to use this tool
This is intended to be a simple and practical tool to be adjusted and used by SMEs working in
all sectors. You may adapt it to reflect your business needs, type of clientele, products and
services you offer. Fill in the white cells, totals will be calculated automatically.

grated in the business

willing to assess the

d by SMEs working in
lientele, products and
ically.

Computing Development Strategies

Assumptions

Key Assumptions
Inflation rate
Interest rate
Sales growth rate
Tax rate

Computing Development Strategies

Projected Balance Sheet
Period
ASSETS
Current Assets:
Cash at Hand
Cash at Bank
Accounts Receivable
Less: Reserve for Bad Debts
Stock
Prepaid Expenses
Notes Receivable
Total Current Assets
Fixed Assets:
Vehicles
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Equipment
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Land
Total Fixed Assets
Other Assets:
Goodwill
Total Other Assets
Total Assets
LIABILITIES & EQUITY
Current Liabilities:
Accounts Payable
Sales Taxes Payable
Payroll Taxes Payable
Income Taxes Payable
Accrued Wages Payable
Unearned Revenues
Bank Overdraft
Short-Term Loan Payable
Total Current Liabilities
Long-Term Liabilities:
Long-term Bank Loans Payable
Mortgage Payable
Total Long-Term Liabilities
Total Liabilities
Capital & Reserves
Capital
Add: Net Profit
Less: Drawings
Net Capital
Total Liabilities and Equity

Year 1

Year 2

Year 3

Year 4

Year 5

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Computing Development Strategies

Projected Income Statement
Year 1

Year 2

Year 3

Year 4

Year 5

Revenue:
Gross Sales
Less: Sales Returns and Allowances
Cost of Goods Sold:
Materials
Other direct expenses
Gross Profit (Loss)

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

Other Income:
Discount received
Rental income
Gain (Loss) on Sale of Assets
Interest received
Gross Income

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

Expenses:
Financial expenses
Bank Charges and commissions
Interest
Personnel expenses
Wages
Payroll Taxes
Other Operational Expenses
Amortization
Insurance
Maintenance and repairs
Miscellaneous
Office Expenses
Permits and Licenses
Rent
Telephone
Travel
Utilities
Vehicle Expenses
Total Operational Expenses
Net Income (Loss)

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Computing Development Strategies

Cash Flow Budget Worksheet
Period
Year 1
Beginning Cash Balance

Year 2
0.00

Year 3
0.00

Year 4
0.00

Year 5
0.00

Cash Inflows (Income):

Accts. Rec. Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows

0.00

0.00

0.00

0.00

0.00

Available Cash Balance

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

Cash Outflows (Expenses):

Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Outflows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance