1 Start-Up Cost
The start-up cost is an initial investment into the business that might be includes one-
time start-up costs such as research and development cost, incorporation costs, rental
and utilities deposits, fixtures and equipment, and renovation. Besides that, it also can
be determine as an initial working capital such inventory, rent, utility, advertising and
office supplies)
The external sources of finance are important that derived from commercial banks,
institutes of finance and government agencies which come in the form of term loans,
hire purchase and grants.
The total amount of funds that have been sourced should be equal or higher than the
total project implementation that been calculated before. This effective way is important in
order to ensure that the project is fully funded and to avoid the risks under financing laws.
Total 397,187
The pro forma balance sheet shows the financial performance of the business for the
planned period and the financial position of the business at a specific point in time in terms of
assets owned and how those assets are financed.
Assets are the economic resources of a business that are expected to be of benefit in
the future. Owners equity refers to capital contributions from the owners or shareholders in
terms of cash or assets plus the accumulated amount of net income. However, if the business
suffers a loss, the amount of loss will be deducted from the capital contributions.
Liabilities are the amounts owed by the business to outsiders. Current liabilities refer
to the short-term obligations of the business that mature within a period of less than a year.
The most common forms of current liabilities are accounts payable and accrued payments