INSTRUCTIONS FOR MONTHLY CASH FLOW<br>PROJECTION<br>• 1. Cash on hand (beginning of month) -- Cash on<br>hand same as (7),<br>• Cash position, pervious month<br>• 2. Cash receipts-<br>• (a) Cash sales-All cash sales. Omit credit
<br>sales unless cash is actually received<br>• (b) Gross wages (including withdrawals)--<br>Amount to be expected from all accounts.<br>• (c) Loan or other cash injection-Indicate<br>here all cash injections not shown in 2(a)
<br>or 2(b) above.<br>• 3. Total cash receipts (2a+2b+2c=3)<br>• 4. Total cash available (before cash out)(1+3)<br>• 5. Cash paid out -<br>• (a) Purchases (merchandise)--Merchandise<br>for resale or for use in product (paid for in
<br>current month).<br>• (b) Gross wages (including withdrawals)--<br>Base pay plus overtime (if any)<br>• (c) Payroll expenses (taxes, etc.)-- Include<br>paid vacations, paid sick leave, health<br>insurance, unemployment insurance, (this
<br>might be 10 to 45% of 5(b))<br>• (d) Outside services-This could include<br>outside labor and/or material for<br>specialized or overflow work, including<br>subcontracting<br>• (e) Supplies (office and operating)--Items
<br>purchased for use in the business (not for<br>resale)<br>• (f) Repairs and maintenance-Include<br>periodic large expenditures such as<br>painting or decorating<br>• (g) Advertising-This amount should be<br>adequate to maintain sales volume
<br>• (h) Car, delivery and travel-If personal car<br>is used, charge in this column, include<br>parking<br>• (i) Accounting and legal-Outside services,<br>including, for example, bookkeeping<br>• (j) Rent-Real estate only (See 5(p) for
<br>other rentals)<br>• (k) Telephone<br>• (l) Utilities-Water, heat, light and/or power<br>• (m) Insurance-Coverage on business<br>property and products (fire, liability); also<br>worker's compensation, fidelity, etc.
<br>Exclude executive life (include in 5(w))<br>• (n) Taxes (real estate, etc.)-- Plus inventory<br>tax, sales tax, excise tax, if applicable<br>• (o) Interest-Remember to add interest on<br>loan as it is injected (See 2© above)
<br>• (p) Other expenses (specify each)<br>
<table style="border-collapse: collapse; width: 355pt;" border="0" cellpadding="0" cellspacing="0" width="473"><col style="width: 355pt;" width="473">
<tbody><tr style="height: 12.75pt;" height="17">
<td class="xl24" style="height: 12.75pt; width: 355pt;" height="17" width="473"><a href="http://members.greenpeace.org/blog/financialtraining">http://members.greenpeace.org/blog/financialtraining</a></td>
</tr>
<tr style="height: 12.75pt;" height="17">
<td class="xl24" style="height: 12.75pt;" height="17"><a href="http://financialtriningacademyltd.blog.co.uk/">http://financialtriningacademyltd.blog.co.uk/</a></td>
</tr>
<tr style="height: 12.75pt;" height="17">
<td class="xl24" style="height: 12.75pt;" height="17"><a href="http://financialtrainingacademyltd.blogbeee.com/">http://financialtrainingacademyltd.blogbeee.com/</a></td>
</tr>
<tr style="height: 12.75pt;" height="17">
<td class="xl24" style="height: 12.75pt;" height="17"><a href="http://financialtraining.mydeardiary.com/">http://financialtraining.mydeardiary.com/</a></td>
</tr>
<tr style="height: 12.75pt;" height="17">
<td class="xl24" style="height: 12.75pt;" height="17"><a href="http://portal.blogfusion.com/blogs/thefinancialtrainingacademyltd/">http://portal.blogfusion.com/blogs/thefinancialtrainingacademyltd/</a></td>
</tr>
</tbody></table><br>