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Chapter 5

The document outlines the financial aspects of a project, including major assumptions for projected financial statements such as sales, tax rates, and depreciation. It details the total project cost, itemizing fixed capital, pre-operating capital, and initial working capital, totaling Php 2,066,986. Additionally, it presents the sources of capital from five partners, each contributing Php 100,000, amounting to a total of Php 500,000.

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ishienicolefaye.javier
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9 views13 pages

Chapter 5

The document outlines the financial aspects of a project, including major assumptions for projected financial statements such as sales, tax rates, and depreciation. It details the total project cost, itemizing fixed capital, pre-operating capital, and initial working capital, totaling Php 2,066,986. Additionally, it presents the sources of capital from five partners, each contributing Php 100,000, amounting to a total of Php 500,000.

Uploaded by

ishienicolefaye.javier
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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CHAPTER V

FINANCIAL ASPECTS

Major Assumption Used

Present your financial assumptions needed for your projected financial statements.

The following considerations may guide you in this topic:

Project Timetable and Number of Projected years

Sales and Collections

Tax rates and Exemptions

Depreciation Formula Used

Inventories: Beginning and ending, for all your raw materials and supplies, work-

in-process, and finished goods.

Inflation Rates and Price Level Changes

Profit to be declared

Allowance and Withdrawals


Total Project Cost

State your total investment costs by presenting all your project’s cost

requirements from all your previous Chapters. If possible, itemize them using the

following format:

Table No. Total Project Cost

Items Category Total


(Php)

A Fixed Capital Cost:

1 Land 500,00

2 Site Preparation and Development 100,00

3 Building 1,200,000

4 Machineries & Equipment:

a. Tools for Candy Making 11,300

5 Furniture and Fixtures:

a. Candy Store Shelves 7,200

b. Display Stands 4,200

6 Other Fixed Capital Costs:

A. Initial Set up Fees 50,000

Total Initial Fixed Capital Costs 1,861,300

Items Category Total


(Php)

B Pre-Operating Capital Costs:

1 Legal Permits

a. DTI Form 2,000

b. BIR Form 500

c. Business Permit 1,500

d. Sanitary Permit 1,000

e. Fire Safety Permit 1,500

Total Pre-Operating Capital Costs 6,500

Items Category Total


(Php)

C Initial Working Capital:

1 Current Assets:

a. Cash and Cash Equivalents 25,000

b. Prepaid Rent -

c. Inventories 160,550

d. Other Current Assets 3,000

2 Pre-Operating Expenses:

a. Salaries Expense 5,000

b. Utilities Expense 3,636

c. Advertising Expense 2,000

d. Miscellaneous Expense 3,000


Total Initial Working Capital 199,186

TOTAL COST OF PROJECT 2,066,986

Financiers

Present your sources of capital for your project. You may follow the table below

for your presentation.

Table No. The Financiers

Name Amount Contribution


(Php) (%)

Partner A 100,000.00 20

Partner B 100,000.00 20

Partner C 100,000.00 20

Partner D 100,000.00 20

Partner E 100,000.00 20

Total 500,000.00 100


Pre-Operating Balance Sheet
Pre-Operating Cash Flows
Raw Materials
Packaging Supplies

Cleaning Supplies

Office Supplies

Salary and Allowances

Benefits and Incentives

Rent Expense

Utilities Expense

Advertising Expense

Maintenance and Repair Expense

Miscellaneous Expense

Projected Statement of Financial Performance


Projected Statement of Changes in Partner’s Equity
Projected Statement of Cash Flows
Projected Statement of Financial Position
Financial Analysis

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