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FINANCE

I. The Cash-flow................................................................................2-5

II. The Income statement....................................................................6-7

III. The Balance sheet..............................................................................8

IV. The Accountingconcepts.................................................................9

I. Cash-Flow
To create the cash-flow we have made up some sales, we calculate it in order to find number close to the reality. For this we estimate how long it will take to make one product and we found approximately 3 minutes thus we can make 20 product per hour. We know that we will work 8 hours per day and 30 day a month. So our calculus is 20*8*30=4800.According that we have to kind of product (salad and sandwich) we divided the number by 2 (4800/2=2400) now we have the number of product sale in one month when the shop is at 100% performance. But according that each month is different like we change the percentage of performance, like during the first month, the shop just open and people don’t know it or we took just 65% of performance, it increaseduring the second month until 70%, the third and fourth month stayed at 60% because it is July and August, summer holydays and there is no many student at this time, and the end of the year will increase from 70% to finish at 100% performance. To make Bob and Lloyd understand better we made a table where they can see the detailed sales.
Table of sales:
| salad niçoises (£2,90) | salad de pâtes(£2.90) | salad composée (£2.90) | sandwich poulet (£3.00) | sandwich jambon (£3.00) | pan bagnat (£3.50) | sandwich tomates mozzarella (£3.50) | sandwich steak (£3.50) | sandwich poulet hot (£3.50) | drinks (£1.5) | Total |
May quantity | 1560 | 1560 | 1560 | 1170 | 1170 | 1170 | 1170 | 1170 | 1170 | 1625 |   |
Price | £ 4 524,00 | £ 4 524,00 | £ 4 524,00 | £ 3 510,00 | £3 510,00 | £ 4 095,00 | £ 4 095,00 | £ 4 095,00 | £ 4 095,00 | £ 1 650,00 | £ 38 622,00 |
June quantity | 1680 | 1680 | 1680 | 1260 | 1260 | 1260 | 1260 | 1260 | 1260 | 1750 |   |
price | £ 4 872,00 | £ 4 872,00 | £ 4 872,00 | £ 3 780,00 | £ 3 780,00 | £ 4 410,00 | £ 4 410,00 | £ 4 410,00 | £ 4 410,00 | £ 1 950,00 | £ 41766,00 |
July quantity | 1440 | 1440 | 1440 | 1080 | 1080 | 1080 | 1080 | 1080 | 1080 | 1500 |   |
price | £ 4 176,00 | £ 4 176,00 | £ 4 176,00 | £ 3 240,00 | £ 3 240,00 | £ 3 780,00 | £ 3 780,00 | £ 3 780,00 | £ 3 780,00 | £ 1 950,00 | £ 36 078,00 |
August quantity | 1440 | 1440 | 1440 | 1080 | 1080 | 1080 | 1080 | 1080 | 1080 | 1500 |   |
price |£ 4 176,00 | £ 4 176,00 | £ 4 176,00 | £ 3 240,00 | £ 3 240,00 | £ 3 780,00 | £ 3 780,00 | £ 3 780,00 | £ 3 780,00 | £ 1 950,00 | £ 36 078,00 |
September quantity | 1680 | 1680 | 1680 | 1260 | 1260 | 1260 | 1260 | 1260 | 1260 | 1750 |   |
price | £ 4 872,00 | £ 4 872,00 | £ 4 872,00 | £ 3 780,00 | £ 3 780,00 | £ 4 410,00 | £4 410,00 | £ 4 410,00 | £ 4 410,00 | £ 2 250,00 | £ 42 066,00 |
October quantity | 1680 | 1680 | 1680 | 1260 | 1260 | 1260 | 1260 | 1260 | 1260 | 1750 |   |
price | £ 4 872,00 | £ 4 872,00 | £ 4 872,00 | £ 3 780,00 | £ 3 780,00 | £ 4 410,00 | £ 4 410,00 | £ 4 410,00 | £ 4 410,00 | £ 2 250,00 | £ 42 066,00 |
November quantity |1920 | 1920 | 1920 | 1440 | 1440 | 1440 | 1440 | 1440 | 1440 | 2000 |   |
price | £ 5 568,00 | £ 5 568,00 | £ 5 568,00 | £ 4 320,00 | £ 4 320,00 | £ 5 040,00 | £ 5 040,00 | £ 5 040,00 | £ 5 040,00 | £ 2 250,00 | £ 47 754,00 |
December quantity | 1920 | 1920 | 1920 | 1440 | 1440 | 1440 | 1440 | 1440 | 1440 | 2000 |   |
price | £ 5 568,00 | £...