Example of a functional spreadsheet I created.

1. Cash Flow Forecast
The Chocolate Store
For the Year Ending December 31, 2011
Month Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sept. Oct. Nov.
Seasonality 4% 28% 10% 2% 13% 6% 2% 2% 2% 10% 4%
Sales Based on Seasonality 13000 91000 32500 6500 42250 19500 6500 6500 6500 32500 13000
Inflows (Operational)
Cash (20%) 20% 2600 18200 6500 1300 8450 3900 1300 1300 1300 6500 2600
Credit Card Sales (60%) 60% 7800 54600 19500 3900 25350 11700 3900 3900 3900 19500 7800
Credit Sales Collections (20%) 20% 6400 2600 18200 6500 1300 8450 3900 1300 1300 1300 6500
Inflows (Other)
Family Loan 9000 0 0 0 0 0 0 0 0 0 0
Total Inflows 25800 75400 44200 11700 35100 24050 9100 6500 6500 27300 16900
Outflows (Operational)
Merchandise Payments (66%) 66% 60060 21450 4290 27885 12870 4290 4290 4290 21450 8580 36465
Credit Card Costs (4%) 4% 312 2184 780 156 1014 468 156 156 156 780 312
Advertising 500 400 0 0 0 0 0 0 0 300 0
Bank Charges 45 45 45 45 45 45 45 45 45 45 45 45
Car Lease 200 200 200 200 200 200 200 200 200 200 200 200
Car Insurance 100 100 100 100 100 100 100 100 100 100 100 100
Chamber of Commerce 0 0 0 0 0 0 360 0 0 0 0
Candy Makers Assoc. 0 0 0 0 450 0 0 0 0 0 0
Drawings 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
Insurance(Content) 250 250 250 250 250 250 250 250 250 250 250 250
Improvements 0 0 0 0 0 0 28000 0 0 0 0
Legal/Accounting 100 100 100 100 100 100 100 100 100 100 100 100
Meals/Entertainment 200 200 200 200 200 200 200 200 200 200 200 200
Miscellaneous 350 350 350 350 350 350 350 350 350 350 350 350
Office Supplies 100 100 100 100 100 100 100 100 100 100 100 100

2. Rent 12 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
Telephone/Internet 150 150 150 150 150 150 150 150 150 150 150 150
Vehicle Maintenance 200 200 200 200 200 200 200 200 200 200 200 200
Wages
Employee #1 15 144 2160 2160 2160 2160 2160 2160 2160 2160 2160 2160 2160
Benefits 25% 540 540 540 540 540 540 540 540 540 540 540
Employee #2 10 108 0 1080 1080 0 0 0 0 0 0 0 0
Benefits 18% 0 194 194 0 0 0 0 0 0 0 0
Total Operational Outflows 67267 31703 12739 34436 20729 11153 39201 10841 28001 16055 43172
Other Outflows
Line of Credit Payment 0 40467 0 0 0 0 0 0 0 17126 5938
Interest 4% 0 135 0 0 0 0 0 0 0 57 20
Family Loan Payment 0 0 0 0 0 0 0 0 0 0 0
Interest 6% 0 0 0 0 0 270 0 0 0 0 0
Total Other Outflows 0 40602 0 0 0 270 0 0 0 17183 5958
Total Outflows 67267 72305 12739 34436 20729 11423 39201 10841 28001 33238 49130
Reconcilliation
Beginning Cash 3000 2000 5095 36555 13819 28190 40817 10716 6375 2000 2000
Plus Total Inflows 25800 75400 44200 11700 35100 24050 9100 6500 6500 27300 16900
Less Total Outflows 67267 72305 12739 34436 20729 11423 39201 10841 28001 33238 49130
Ending Cash Before Borrowing (38467) 5095 36555 13819 28190 40817 10716 6375 (15126) (3938) (30230)
Contingency Amount 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
Line of Credit borrowed 40467 0 0 0 0 0 0 0 17126 5938 32230
Ending Cash 2000 5095 36555 13819 28190 40817 10716 6375 2000 2000 2000

3. Dec. Totals 2012 Jan. Feb.
17% 100% 400000 4% 28%
55250 325000 16000 112000
11050 65000
33150 195000
2600 60350
0 9000
46800 329350
10560 216480
1326 7800
300 1500
45 540
200 2400
100 1200
0 360
0 450
1000 12000
250 3000
0 28000
100 1200
200 2400
350 4200
100 1200

4. 1000 12000
150 1800
200 2400
2160 25920
540 6480
0 2160
0 389
18581 333879
32230 95760
107 319
3000 3000
270 540
35607 99619
54188 433498
2000
46800
54188
(5388)
2000
7388
2000

5. Pro Forma Income Statement
The Chocolate Store
For the Year Ending December 31, 2011
Chocolate Store SME Industry
Sales 325000 100% 100%
Cost of Goods Sold (66%) 214500 66% 55.20%
Gross Profit 110500 34% 44.80%
Operating Expenses
Advertising 1500 0.46%
Bank Charges 540 0.17%
Car Lease 2400 0.74%
Car Insurance 1200 0.37%
Chamber of Commerce 360 0.11%
Candy Makers Assoc. 450 0.14%
Credit Card Fee (4%) 7800 2.40%
Depreciation 10560 3.25%
Insurance(Content) 3000 0.92%
Legal/Accounting 1200 0.37%
Meals/Entertainment 2400 0.74%
Miscellaneous 4200 1.29%
Office Supplies 1200 0.37%
Rent 12000 3.69%
Telephone/Internet 1800 0.55%
Vehicle Maintenance 2400 0.74%
Wages 0.00%
Employee #1 25920 7.98%
Benefits 6480 1.99%
Employee #2 2160 0.66%
Benefits 389 0.12%
Total Operating Expenses 87959
Net Profit Before Interest 22541 6.94% 3.20%
Interest Expenses
Interest (Family Loan) 540 0.17%
Interest (Line of Credit) 319 0.10%
Total Interest Expense 859 0.26%
Net Profit After Interest 21682 6.67%
Depreciation Scedule
Original Capital Value 21000
Add Lease Improvement 28000
Add Van 9000
Total 58000
Less This Year's Deprec 2% 10560
Previous Depreciation 6000
Total 41440

6. Pro Forma Balance Sheet
The Chocolate Store
As of December 31, 2011
Assest Liabilities
Current Assets Current Liabilities
Cash 2000 Accounts Payable
Accounts Receivable 11050 Family Loan Payable 3000
Inventory on Hand 10280 Line of Credit Payable 7388
Total Current Assets 23330 Total Current Liabilities 10388
Long Term Assests Longterm Liabilities
Net Capital Items 15000 Family Loan 3000
Add: Van 9000 Total Longterm Liabilities 3000
Add: Lease Improvement 28000 Total Liabilities 13388
Less:Depreciation 10560
Total Long Term Assets 41440 Equity
Total Assets 64770 Beginning Equity 32700
Add:Profit 21682
Add:Van 9000
Less:Drawings 12000
Total Equity 51382
Total Liabilities and Equity 64770
Inventory On Hand Schedule
Beginning Inventory 8300
Add: Recieved 216480
Less: Sold 214500
Ending Inventory 10280