Professional Documents
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Financial Feasibility
Financial Feasibility
V. FINANCIAL FEASIBILITY
how much cash is needed, where it will come from, and how it
will be spent.
of operation.
down the old box and build a new one when needs change.
Pre-Operating Period
Table 1.
SCING Tailoring & Clothing Shop
Pre-Operating Period
BALANCE SHEET
ASSETS
Current Assets:
Cash on Hand 100,000.00
Raw Materials 121,550.00
Pre-Paid Expenses 67,338.00
Pre-Operating Production Cost 662,250.00
Office Supplies 13,800.00
Fixed Assets:
92
Table 2.
SCING Tailoring & Clothing Shop
Pre-Operating Period
CASH FLOW
CASH INFLOWS :
Cash Contribution 66,808.00
Loans 2,500,000.00
Total Cash Inflows 2,566,808.00
Less : CASH DISBURSEMENTS:
Land and Site Preparation 63,600.00
Building 983,852.00
Machineries, Equipments and
Accesorries 209,216.00
Furniture and Fixtures 81,452.00
Car 263,750.00
Pre-Paid Expenses 67,338.00
Pre-Operating Production
Cost 662,250.00
Raw Materials 121,550.00
Office Supplies 13,800.00
Total Cash Disbursement 2,466,808.00
CASH BALANCE, END 100,000.00
93
services and then are sold for cash. SCING Tailoring &
annually.
year.
3% annually.
annually.
46,750.00 annually.
Liabilities
annually.
annually.
Stockholders Equity
95
annually.
Disbursement.
annually.
99
Statement.
100
operation.
annually.
annually,
annually.
products and
102
103
the net income which is the result after all revenues and
increased by 5% annually.
annually.
increased 5% annually.
annually.
year.
Operating Income.
Materials Used.
105
Goods Manufactured.
106
107
108
109
Sale.
FINANCIAL ANALYSIS
as the base period and the items for all later periods are
Tailoring & Clothing Shop for the Year 2020 and 2025.
111
112
113
74.90% on 2025.
SCING Tailoring & Clothing Shop for the year 2020 and 2025.
Operating Expenses,
115
116
beginning cash balance added with the net sales giving the
payable.
117
Financial Forms
1. Accounts Receivable
2. Inventory Records
3. Accounts Payable
4. Sales Record
5. Production Records
6. Cash Records
7. Journals
8. Ledgers