JOB TITLE SALARY EARNING(KSH)

Manager 25,000
accountant 15,000
secretary 15,000
tutor 20,000
cooks 10,000
Sales personnel 12,000
Cleaner 10,000
security 10,000
TOTAL 117,000

Total
cost
items quantity
unit(ksh
Staff uniform 8 3000
equipments 1 )60000
Knives 10 500
TOTAL ( KSH). 63500
 Total
cost
items
unit(ksh
Staff uniform 3000
)
photography and videography equipments 60000
slates 5000
TOTAL ( KSH). 68000

COST(K
ITEM
SH)
Production expenses 10,200
Labour requirements 117,000
Material requirements 74,000
TOTAL 201,200
PARTICULARS JAN FEB MAR APRIL MAY JUNE JULY
Cash inflow
Beginning cash 300000 171500 132150 102500 101650 128600 158750
Sales 120000 150000 160000 190000 220000 225000 230000
Debtors
Total cash inflow 420000 321500 292150 292500 321650 353600 388750
Cash outflow
Pre-operational expenses 60000
Purchase s 150000 150000 150000 152000 154000 155000 155000
Salaries 117000 117000 117000 117000 117000 117000 117000
Rent 3000 3000 3000 3000 3000 3000 3000
License 4000
Electricity 1500 1500 1500 1500 1500 1500 1600
Water 500 500 500 500 500 500 500
Telephone 1000 1200 1000 1500 1200 1500 1500
Promotion 1000 1000
Insurance 500 500 500 500 500 500 500
Creditors 3000
Loan payment 4100 4100 4100 4100 4100 4100
Interest on loan 1250 1250 1250 1250 1250 1250
Transport 2000 2000 2000 2000 2500 2500 2000
Stationary 500 500 300 500 500 300 300
Miscellaneous 3000 2000 2000 1500 1500 1200 1200
Maintenance
TOTAL CASH
343000 283550 284150 285350 287550 289350 290950
OUTFLOWS
NET CASH 77000 37950 8000 7150 34100 64250 97800

PARTICULARS JAN FEB MAR APRIL MAY JUNE JULY

Cash inflow
cash b/f 296750 171500 132150 102500 101650 128600 158750
Sales 120000 150000 160000 190000 220000 225000 230000
Debtors
Total cash inflow 416750 321500 292150 292500 321650 353600 388750
Cash outflow
Pre-operational expenses 60000
Purchase s 150000 150000 150000 152000 154000 155000 155000
Salaries 117000 117000 117000 117000 117000 117000 117000
Rent 3000 3000 3000 3000 3000 3000 3000
License 4000
Electricity 1500 1500 1500 1500 1500 1500 1600
Water 500 500 500 500 500 500 500
Telephone 1000 1200 1000 1500 1200 1500 1500
Promotion 2000 2000 1000 1000 1000 1000 1000
Insurance 500 500 500 500 500 500 500
Creditors 10000 10000 10000 10000 3000
Loan payment 5000 5000 5000 5000 4100 4100 4100
Interest on loan 1250 1250 1250 1250 1250 1250 1250
Transport 2000 2000 2000 2000 2500 2500 2000
Stationary 500 500 300 500 500 300 300
Miscellaneous 3000 2000 2000 1500 1500 1200 1200
Maintenance 1800 1800 1800 1800 1800 1800 1800
TOTAL CASH
363050 298250 286850 289050 300350 301150 293750
OUTFLOWS
NET CASH 53700 23250 5300 3450 21300 52450 95000

PARTICULARS JAN FEB MAR APRIL MAY JUNE JULY

Cash inflow
cash b/f 289550 171500 132150 102500 101650 128600 158750
Sales 120000 150000 160000 190000 220000 225000 230000
Debtors
Total cash inflow 409550 321500 292150 292500 321650 353600 388750
Cash outflow
Pre-operational expenses 60000
Purchase s 150000 150000 150000 152000 154000 155000 155000
Salaries 117000 117000 117000 117000 117000 117000 117000
Rent 3000 3000 3000 3000 3000 3000 3000
License 4000
Electricity 1500 1500 1500 1500 1500 1500 1600
Water 500 500 500 500 500 500 500
Telephone 1000 1200 1000 1500 1200 1500 1500
Promotion 2000 2000 1000 1000 1000 1000 1000
Insurance 500 500 500 500 500 500 500
Creditors 10000 10000 10000 10000 3000
Loan payment 5000 5000 5000 5000 4100 4100 4100
Interest on loan 1250 1250 1250 1250 1250 1250 1250
Transport 2000 2000 2000 2000 2500 2500 2000
Stationary 500 500 300 500 500 300 300
Miscellaneous 3000 2000 2000 1500 1500 1200 1200
Maintenance 1800 1800 1800 1800 1800 1800 1800
TOTAL CASH
363050 298250 286850 289050 300350 301150 293750
OUTFLOWS
NET CASH 46500 23250 5300 3450 21300 52450 95000
AUG SEPT OCT NOV DEC TOTALS

192300 229950 270300 313850 346300 2447850

232000 235000 235000 238000 240000 2475000
4934850 4934850
424300 464950 5440150 551850 586300 9857700
0
60000
155000 156000 156000 158000 156000 1847000
117000 117000 117000 117000 117000 1404000
3000 3000 3000 3000 3000 36000
4000
1600 1500 1500 1600 1600 18400
500 600 600 600 600 6400
1400 1200 1200 1500 1200 15400
1500 1000 1000 3000 8500
500 500 500 500 500 6000
4000 7000
4100 4100 4100 4100 4100 45100
1250 1250 1250 1250 1250 13750
1500 2000 2000 2000 2000 24500
300 300 300 300 300 4400
1200 1200 1500 1700 2000 20000
800 1500 2300
288850 290450 289950 300050 289550 3522750
135450 174500 5150200 251800 296750 6334950

AUG SEPT OCT NOV DEC TOTALS

192300 229950 270300 313850 346300 2444600

232000 235000 235000 238000 240000 2475000
4934850 4934850
424300 464950 5440150 551850 586300 9854450
0
60000
155000 156000 156000 158000 156000 1847000
117000 117000 117000 117000 117000 1404000
3000 3000 3000 3000 3000 36000
4000
1600 1500 1500 1600 1600 18400
500 600 600 600 600 6400
1400 1200 1200 1500 1200 15400
1500 1000 1000 3000 3000 18500
500 500 500 500 500 6000
3000 3000 3000 4000 4000 60000
4100 4100 4100 4100 4100 52800
1250 1250 1250 1250 1250 15000
1500 2000 2000 2000 2000 24500
300 300 300 300 300 4400
1200 1200 1500 1700 2000 20000
2000 800 800 1500 200 17900

293850 293450 293750 300050 296750 3610300

130450 171500 5146400 251800 289550 6244150

AUG SEPT OCT NOV DEC TOTALS

192300 229950 270300 313850 346300 2437400

232000 235000 235000 238000 240000 2475000
4934850 4934850
424300 464950 5440150 551850 586300 9847250
0
60000
155000 156000 156000 158000 156000 1847000
117000 117000 117000 117000 117000 1404000
3000 3000 3000 3000 3000 36000
4000
1600 1500 1500 1600 1600 18400
500 600 600 600 600 6400
1400 1200 1200 1500 1200 15400
1500 1000 1000 3000 3000 18500
500 500 500 500 500 6000
3000 3000 3000 4000 4000 60000
4100 4100 4100 4100 4100 52800
1250 1250 1250 1250 1250 15000
1500 2000 2000 2000 2000 24500
300 300 300 300 300 4400
1200 1200 1500 1700 2000 20000
2000 800 800 1500 200 17900

293850 293450 293750 300050 296750 3610300

130450 171500 5146400 251800 289550 6236950