Example of Cash Flow Statements for Internet Company - Part 1
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| THE INTERNET COMPANY FORECASTED CASH FLOW STATEMENT FOR YEAR ENDING DEC. 31 200X |
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| JAN | FEB | MAR | APR | MAY | JUN | JUL | |
| CASH INFLOWS (A): | Local | ||||||
| Sales Objectives per month (%) | 0% | 0% | 100% | 8% | 8% | 9% | 10% |
| Credit Sales per month | $ 0 | $ 0 | $10,000 | $10,240 | $10,240 | $11,520 | $12,800 |
| Collection of Credit Sales (96%) | $ 0 | $ 0 | $ 0 | $ 9,600 | $ 9,830 | $ 9,830 | $11,059 |
| New Entrepreneurship Program | $15,000 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| Private Investors | $ 5,000 | $10,000 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| From Shareholder | $ 5,000 | $ 0 | $5,000 | $ 0 | $ 0 | $ 0 | $ 0 |
| TOTAL CASH INFLOWS | $25,000 | 10,000 | $5,000 | $9,600 | $9,830 | $9,830 | $11,059 |
| CASH OUTFLOWS (B): | |||||||
| Marketing & Promotions | $ 0 | $ 0 | $ 6935 | $6935 | $ 100 | $ 453 | $ 453 |
| Telephone | $ 0 | $ 164 | $ 164 | $ 164 | $ 164 | $ 164 | $ 164 |
| Office Supplies Purchases | $ 0 | $ 400 | $ 0 | $ 0 | $ 0 | $ 0 | $ 400 |
| Rent | $ 0 | $ 500 | $ 500 | $ 500 | $ 500 | $ 500 | $ 500 |
| Bank Charges | $ 30 | $ 30 | $ 30 | $ 30 | $ 30 | $ 30 | $ 30 |
| Travel & Maintenance | $ 80 | $ 80 | $ 80 | $ 80 | $ 80 | $ 80 | $ 80 |
| Insurance | $196 | $ 196 | $ 196 | $ 196 | $ 196 | $ 196 | $ 196 |
| Wages (Net) | $650 | $4850 | $ 4850 | $4850 | $4850 | $4850 | $4850 |
| Employer Costs (11% of wages) | $ 72 | $ 342 | $ 342 | $ 342 | $ 342 | $ 342 | $ 342 |
| Conferencing | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $1000 |
| Incorporation Costs | $100 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 700 |
| Internet Account | $306 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| Leasing | $352 | $ 352 | $ 352 | $ 352 | $ 352 | $ 352 | $ 352 |
| Computer Equipment & Furniture | $ 0 | $ 0 | $10049 | $ 0 | $ 0 | $ 0 | $ 0 |
| Interest Payment to Investors | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| Principal Payment to Investors | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| Interest Payment on loan (6%) | $ 75 | $ 74 | $ 73 | $ 71 | $ 70 | $ 69 | $ 68 |
| Principal Payment on Loan | $215 | $ 216 | $ 217 | $ 219 | $ 220 | $ 221 | $ 222 |
| Professional Fees | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 600 | $ 0 |
| Dividends Issued | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $1111 | $ 0 |
| TOTAL CASH OUTFLOWS | $2,076 | $7,203 | $23,788 | $13,739 | $6,903 | $8,968 | $9,356 |
| Net Cash Flow | $22,924 | $2,797 | ($18,788) | ($4,139) | $2,927 | $863 | $1,703 |
| Plus: Beginning Cash | $ 878 | $23,802 | $26,599 | $7,812 | $3,673 | $6,600 | $7,463 |
| ENDING CASH BALANCE | $23,802 | $26,599 | $7,812 | $3,673 | $6,600 | $7,463 | $9,166 |
The remaining five (5) months of the Internet Company's first year Forecasted Cashflow Statement is presented below. Recall this is not the correct format - the first year cashflow statement should be developed in a spreadsheet program and should appear on one page.
| THE INTERNET COMPANY FORECASTED CASH FLOW STATEMENT FOR YEAR ENDING DEC. 31 200X |
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| CASH INFLOWS (A): | AUG. | SEPT. | OCT. | NOV. | DEC. | TOTALS |
| Sales Objectives per month (%) | 12% | 12% | 14% | 15% | 12% | 100% |
| Credit Sales per month | $15,360 | $15,360 | $17,920 | $19,200 | $15,360 | $138,000 |
| Collection of Credit Sales (96%) | $12,288 | $14,746 | $14,746 | $17,203 | $18,432 | $117,734 |
| New Entrepreneurship Loan | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| Private Investors | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| From Shareholders | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| TOTAL CASH INFLOWS | $12,288 | $14,746 | $14,746 | $17,203 | $18,432 | $157,734 |
| CASH OUTFLOWS: | AUG. | SEPT. | OCT. | NOV. | DEC. | TOTALS |
| Marketing & Promotions | $ 353 | $ 453 | $ 0 | $ 100 | $ 0 | $15,784 |
| Telephone | $ 164 | $ 164 | $ 164 | $ 164 | $ 164 | $ 1,800 |
| Office Supplies Purchases | $ 0 | $ 0 | $ 0 | $ 0 | $ 400 | $ 1,200 |
| Rent | $ 500 | $ 500 | $ 500 | $ 500 | $ 500 | $ 5,500 |
| Bank Charges | $ 30 | $ 30 | $ 30 | $ 30 | $ 30 | $ 360 |
| Travel and Maintenance | $ 80 | $ 80 | $ 80 | $ 80 | $ 80 | $ 960 |
| Insurances | $ 196 | $ 196 | $ 196 | $ 196 | $ 196 | $ 2,352 |
| Wages (net) | $4850 | $4,850 | $4,850 | $4,850 | $4,850 | $54,000 |
| Employer Costs (11% of Wages) | $ 342 | $ 342 | $ 342 | $ 342 | $ 342 | $ 3,828 |
| Conferencing | $ 0 | $ 500 | $ 500 | $ 0 | $ 0 | $ 2,000 |
| Incorporation Costs | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 800 |
| Internet Accounts | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 306 |
| Leasing | $ 352 | $ 352 | $ 352 | $ 352 | $ 352 | $ 4,224 |
| Computer Equipment & Furniture | $4,801 | $ 0 | $ 0 | $ 0 | $ 0 | $14,850 |
| Interest payments to investors | $ 0 | $ 0 | $ 0 | $ 750 | $ 2,250 | $ 3,000 |
| Principal Payments to Investors | $ 0 | $ 0 | $ 0 | $5,000 | $15,000 | $20,000 |
| Interest Payments on Loan | $ 67 | $ 65 | $ 64 | $ 63 | $ 62 | $ 821 |
| Principal Payments on Loan | $ 223 | $ 225 | $ 226 | $ 227 | $ 228 | $ 2,659 |
| Professional Fees | $ 0 | $ 0 | $ 0 | $ 0 | $ 600 | $ 1,200 |
| Dividends Issued | $ 0 | $ 0 | $ 0 | $ 0 | $ 1,111 | $ 2,222 |
| TOTAL CASH OUTFLOWS | $11,957 | $7,756 | $7,303 | $12,653 | $26,164 | $137,866 |
| Net Cash Flow | $ 331 | $6,989 | $7,442 | $4,550 | $(7,732) | |
| Plus: Beginning Cash | $9,166 | $9,497 | $16,486 | $23,929 | $28,479 | |
| ENDING CASH BALANCE | $9,497 | $16,486 | $23,929 | $28,479 | $20,746 | |