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ENT300 - Module 11 - FINANCIAL PLAN
ENT300 - Module 11 - FINANCIAL PLAN
FINANCIAL PLAN
Assoc. Prof. Dr. Ismail Ab.Wahab
Assoc. Prof. Hj. Wan Ismail Wan Mamat
Assoc. Prof. Dr. Mohamed Dahlan Ibrahim
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
LEARNING OUTCOMES
INTRODUCTION
committed
To be used as a guideline for project implementation
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
Operations Plan
Operations Budget
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
Internal sources
Equity contributions (cash and/or assets)
External sources
Term loan
Hire purchase
Others
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
Owners’ Equity
Capital 72,500 72,500 72,500
Accumulated profit 15,400 54,800 125,475
87,900 127,300 197,975
Long-term Liabilities
Term loan 36,000 27,000 18,000
Hire-purchase 16,000 12,000 8,000
52,000 39,000 26,000
Total Owners’ Equity & Liabilities 139.900 166,300 223,975
ENT/ETR300 – FUNDAMENTALS OF ENTREPRENEURSHIP
THE FINANCIAL PLAN
Owners’ Equity
Capital 105,500 105,500 105,500
Accumulated profit 24,000 82,850 222,545
129,500 188,350 328,045
Long-term Liabilities
Term loan 132,000 99,000 66,000
Current Liabilities
Accounts payable 9,000 15,000 21,600
• Liquidity Ratios
• Efficiency Ratios
• Profitability Ratios
• Solvency Ratios
SUMMARY
SUMMARY (contd.)
END OF MODULE 11