Page 186 - PARAMETER E

Part 4- Income Generating Projects

Name of Project
CASH FLOW STATEMENT
For the period covering________________

CASH INFLOWS
__________________ P__________________
__________________ ___________________
__________________ ___________________

TOTAL CASH INFLOWS
LESS CASH OUTFLOWS
____________________ ____________________
____________________ ____________________
____________________ ____________________

TOTAL CASH OUTFLOWS ____________________
EQUALS: NET CASH FLOW ____________________
ADD: CASH BALANCE BEGINNING ____________________
EQUALS: CASH BALANCE ENDING p___________________

Figure 4.3. Format for Cash Flow Statement

6.4.3. Balance Sheet

A balance sheet shows the financial status of a project as of a specific date. It is usually
prepared at the end of any given production period. It shows the different assets owned by the
project, whether it is own equity or loaned from financial institutions. The total value of assets
should be equal to the sum of total project’s equity. Included in the total project’s equity are the
retained earnings realized by the project in its previous operations.

6.4.3.1. Assets
An asset is anything that a project owns like cash, receivables, inventory of stocks, feeds
and supplies, tools, equipment and building.
6.4.3.2. Liabilities
A liability is a financial obligation or a debt owned by a project from financial institutions.
Usually, a project resort to borrowing if it has no available cash to purchase the things/supplies it
needs.

6.4.3.3. Project’s Equity
The project’s equity refers to all things owned and acquired by the project out of its retained
earnings during the period. Retained earnings refer to the net income/profit that has accumulated
during the previous periods of project operation.

NAME OF THE PROJECT
Balance sheet
AS OF______________

ASSETS AMOUNT (P) LIABILITIES AMOUNT (P)

ADD: PROJECT’S EQUITY
TOTAL ASSETS TOTAL LIABILITIES AND
PROJECT’S EQUITY
Figure 4.4. Format for Balance Sheet

173
IFSU Code