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Cash balance:
Expected cash receipts
Cash sales
Collections of accounts receivable
Other income
Expected cash expenses:
Raw material (inventory)
Payroll
Other direct expenses:
Advertising
Selling expenses
Administrative expense
Plant and equipment expenditures
Other payments
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5DZPDWHULDOVLQYHQWRU\ For small business retailers and manufacturers, the largest cash expense is usually the amount spent for inventory or
raw materials. Again, past experience will be your best indicator of future cash outlays. But dont forget to factor in any necessary increases to keep up
with projected sales. You may also want to consult with your suppliers as to whether any pricing changes are expected.
3D\UROO Salaries are commonly the second largest expense item during an accounting period. Dont forget to include estimates for all appropriate
local, state, and federal taxes.
2WKHUGLUHFWH[SHQVHV Use this line item for any additional expense that does not fit conveniently under the other headings. If you are making
payments on a loan, include it here.
$GYHUWLVLQJ The role of advertising varies by type of business. If you are projecting an increase in sales, is there an accompanying marketing or
advertising campaign? These costs must be budgeted. Include any expenses for print (brochures, mailers, and newspaper ads), radio, or other
advertising services.
6HOOLQJH[SHQVHV Typical selling expenses include salaries and commissions for sales personnel and sales office expenses. However, this line item
can also include any travel or other sales-related expense not covered elsewhere.
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$GPLQLVWUDWLYHH[SHQVHV General office expenses are included here. This will include your utilities, telephone, copying and day-to-day office
expenses. Unless big changes are underway, past experience will guide you in evaluating future administrative expenses.
3ODQWDQGHTXLSPHQW Cash payments for equipment loans, mortgages, repairs, or other upkeep should be included here. Past experience will,
again, be your guide.
2WKHUSD\PHQWV If there are any cash payments you expect to make that are not covered in the above listing, include them here. (If they are
repeatable, you may consider adding a separate line item.) However, typically, interest payments and taxes fall here.
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