Name of Business Owner Type of Business Prepared by Date
Pre-start- 1 2 3 4 5 6 Total up position Columns 1-6 Year Month

	Cash on hand (beginning month)
	Cash receipts
	Cash sales
	Collections from credit accounts
	Loan or other cash injections (specify)
	Total cash receipts

Total cash available

Cash paid out

	purchases (merchandise)
	Gross wages (excludes withdrawals)
	Payroll expenses (taxes, etc.)
	Outside services
	Supplies (office and operating)
	Repairs and maintenance
	Advertising
	Car, delivery and travel
	Accounting and legal
	Rent
	Telephone
	Utilities
	Insurance
	Taxes (real estate, etc.)
	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

Cash position (end of month)

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)

Cash 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.

Total cash receipts

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 (taxes, etc.)-- Include paid vacations, paid sick leave, health insurance, unemployment insurance
	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
	Telephone
	Utilities--Water, heat, light and/or power
	Insurance-- Coverage on business property and products (fire, liability); also worker's compensation, fidelity, etc.
	Taxes (real estate, etc.)-- Plus inventory tax, sales tax, excise tax, if applicable
	Interest--Remember to add interest on loan as it is injected.
	Other expenses (specify each)

Unexpected expenditures may be included here as a safety factor.

	Equipment expenses during the month should be included here (non-capital equipment)
	When equipment is rented or leased, record payments 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, executive life insurance premiums, etc.

Total cash paid out

Cash position (end on month)-- Enter this amount in 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.
	Bad debt (end on month)-- Bad debts should be subtracted from 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