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We went through all the different types of business, from sole traders to private limited companies to franchises.
2. Cash Flow
Once we studied cash flow I was able to, outline the importance of cash in ensuring the long term viability of the entity, as well as reviewing the importance of cash flow. I feel that cash flow is one of the most important factors in small business; I think that the importance is not as high in larger companies as they have a bigger margin, and don't need to demand payment from your clients
Hotel and Spa - planned receipts and payments for next six months
Sales 2005 Jan Feb Mar Apr May June Total
Cafe Shop 12,000 14,000 14,500 7,000 10,000 12,000 69,500
Products 5,000 6,000 5,500 3,000 4,000 5,000 28,500
Juice Bar 3,000 2,500 1,800 2,000 2,300 3,000 14,600
Treatments 7,000 7,500 8,000 7,000 5,000 5,500 40,000
Hire charge 1,300 1,500 2,300 2,000 1,800 3,000 11,900
Total 28,300 31,500 32,100 21,000 23,100 28,500 164,500
Here is an example that I did at the start of the Module...
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