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    Column1 Kpong University College Projected Cash Flow For The Period July 2010-June 2011

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    Nii Armah
    The document presents the projected cash flow statement for Kpong University College for the period of July 2010 to June 2011. It shows the expected cash inflows and outflows on a monthly basis. The major sources of cash inflows are tuition fees, other fees, bank loans, and donations. The major cash outflows are salaries, purchases of equipment and assets, loan repayments, and general expenses. The cash flow is projected to be negative from July 2010 to June 2011 with cumulative deficits each month.

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    Column1 Kpong University College Projected Cash Flow For The Period July 2010-June 2011

    Uploaded by

    Nii Armah
    77 views32 pages
    The document presents the projected cash flow statement for Kpong University College for the period of July 2010 to June 2011. It shows the expected cash inflows and outflows on a monthly basis. The major sources of cash inflows are tuition fees, other fees, bank loans, and donations. The major cash outflows are salaries, purchases of equipment and assets, loan repayments, and general expenses. The cash flow is projected to be negative from July 2010 to June 2011 with cumulative deficits each month.

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    Cash flow

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    The document presents the projected cash flow statement for Kpong University College for the period of July 2010 to June 2011. It shows the expected cash inflows and outflows on a monthly basis. The major sources of cash inflows are tuition fees, other fees, bank loans, and donations. The major cash outflows are salaries, purchases of equipment and assets, loan repayments, and general expenses. The cash flow is projected to be negative from July 2010 to June 2011 with cumulative deficits each month.

    Copyright:

    Attribution Non-Commercial (BY-NC)
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    Download as xlsx, pdf, or txt
    77 views32 pages

    Column1 Kpong University College Projected Cash Flow For The Period July 2010-June 2011

    Uploaded by

    Nii Armah
    The document presents the projected cash flow statement for Kpong University College for the period of July 2010 to June 2011. It shows the expected cash inflows and outflows on a monthly basis. The major sources of cash inflows are tuition fees, other fees, bank loans, and donations. The major cash outflows are salaries, purchases of equipment and assets, loan repayments, and general expenses. The cash flow is projected to be negative from July 2010 to June 2011 with cumulative deficits each month.

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    Column1

    Column2
    Column3
    Column4
    KPONG UNIVERSITY COLLEGE
    PROJECTED CASH FLOW
    FOR THE PERIOD JULY 2010-JUNE 2011

    Column5

    Column6

    Column7

    Column8

    Column9

    Column10

    Column11

    Column12

    Column13

    (75 STUDENTS INTAKE)

    1ST SEMESTER
    INFLOW
    Tuition Fees
    Other Fees
    Research and Development
    Bank Overdraft
    Debenture Loan
    Bank Loan
    Consultancy Fees
    Levies, Donations and Grants
    TOTAL INFLOW
    OUTFLOW
    Salaries/ Wages

    Library Expenses
    Student Service Administration

    JULY

    GH

    GH

    22%
    4%
    0%
    19%
    11%
    26%
    3%
    16%

    600,000
    100,000
    0
    500,000
    300,000
    700,000
    80,000
    420,000
    2,700,000

    31.4%

    900,000
    90,000
    28,000
    28,000
    28,000
    28,000
    28,000
    10,000
    210,000
    77,407
    48,000
    19,200
    100,000
    182,400
    304,000
    228,000
    83,000
    10,000
    152,000
    76,000
    0
    19,200
    58,912
    12,000
    27,000
    31,070

    Accreditation & Other registration Expenses


    3.1%
    Maintenance of Equipment
    Advertising
    Travelling and Transport
    Repairs and Renewals
    Utilities and Municipal Services
    Denture Interest Payable
    Bank Loan Interest Payable
    Bank loan Repayment
    Printing and Stationary
    General Expenses
    Research and Development
    Purchase of vehicles
    Electronic laboratory equipment
    Equipment for ICT Directorate
    Office equipment
    Teaching Aids (i.e projector etc)
    Computers plus Accessories
    Purchase of Furniture
    Construction of Hostel Block
    Consultancy fees
    Depreciation
    Other fees

    TOTAL

    1.0%
    1.0%
    1.0%
    1.0%
    1.0%
    0.3%
    7.3%
    2.7%
    1.7%
    0.7%
    3.5%
    6.4%
    10.6%
    7.9%
    2.9%
    0.3%
    5.3%
    2.6%
    0.0%
    0.7%
    2.1%
    0.4%
    0.9%
    1.1%

    AUGUST

    SEPT

    GH
    0
    50,000

    0
    0
    0

    100,000
    700,000

    OCT

    NOV

    GH
    GH
    300,000
    0
    0

    GH

    DEC

    JAN

    GH

    GH

    0
    0
    0
    100000
    0
    0
    0
    35,000
    135,000

    0
    0
    0

    0
    0

    0
    0
    0
    35,000
    35000

    0
    0
    0
    35,000
    35,000

    75,000
    45,000
    14,000
    0
    4,000
    24,000
    0
    0
    210,000
    77,407
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    35,000
    885,000

    40,000
    35,000
    75000

    0
    0
    0
    35,000
    335,000

    75,000

    75,000

    75,000

    75,000

    75,000

    0
    24,000
    2,333
    0
    0
    0
    0
    0
    24,000
    1,600
    0
    182,400
    304,000
    228,000
    83,000
    10,000
    152,000
    76,000
    0
    19,200
    4,909
    12,000
    17,000
    22,000

    0
    0
    4,000
    0
    24,000
    0
    0
    0
    0
    1,600
    50,000
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    0
    0
    4,000
    0
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    0
    0
    4,000
    0
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    0
    0
    4,000
    0
    0
    10,000
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    FEB
    GH
    0
    50,000

    180,000
    0
    0

    400,000
    200000
    0
    0
    35,000
    685,000

    0
    0
    40000
    35,000
    255,000

    75,000

    75,000

    0
    24,000
    4,000
    0
    0
    0
    0
    0
    24,000
    1,600
    50,000
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    76,000
    10,000
    9,070

    0
    0
    4,000
    0
    24,000
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    Motor Vehicle Running Expenses

    BALANCE B/F
    BALANCE C/D

    18,000
    15,000
    12,000
    7,000
    9,000
    10,000
    4,000
    15,000
    2,868,189
    -168,189
    0
    -168,189

    1,112,807

    Faculty entertainment
    Insurance
    Audit Fees
    Cleaning and Sanitation
    Hospitality
    Examination Expenses
    Security Expenses
    TOTAL OUTFLOW

    0.6%
    0.5%
    0.4%
    0.2%
    0.3%
    0.3%
    0.1%
    0.5%

    EXCESS OF INFLOW/OUTFLOW

    1,500
    6,000
    12,000

    1,500

    1,500

    1,500

    1,500

    1,500

    1,500
    8,000

    1,500

    750
    833
    2,000
    1,250
    1,261,776
    -376,776
    0
    -376,776

    750
    833

    750
    833

    750
    833

    750
    833

    750
    833

    750
    833

    1,250
    163,843
    -88,843
    -376,776
    -465,619

    1,250
    89,843
    245,157
    -465,619
    -220,461

    1,250
    89,843
    45,157
    -220,461
    -175,304

    1,250
    99,843
    -64,843
    -175,304
    -240,147

    1,250
    460,250
    -425,250
    -240,147
    -665,396

    750
    833
    2,000
    1,250
    292,913
    392,087
    -665,396
    -273,309

    1,250
    113,843
    141,157
    -273,309
    -132,152

    1,112,807
    Column1

    Column2

    Column3

    Column4

    Column5

    Column6

    Column7

    Column8

    Column9

    Column10

    Column11

    Column12

    Column13

    PROJECTED CASH FLOW


    FOR THE PERIOD JULY 2011-JUNE 2012

    SENARIO 1 (100 STUDENTS INTA

    1ST SEMESTER
    INFLOW
    Tuition Fees
    Other Tuition Fees
    Debenture Loan
    Bank Loan
    Consultancy Fees
    Levies, Donations and Grants
    TOTAL INFLOW

    61%
    5%
    7%
    0%
    6%
    20%

    OUTFLOW
    Salaries/ Wages
    Accreditation & Other registration Expenses
    Maintenance of Equipment
    Advertising
    Travelling and Transport
    Repairs and Renovations
    Utilities and Municipal Services
    Denture Interest Payable
    Bank Loan Repayment
    Bank Loan Interest Payable
    Printing and Stationary

    TOTAL
    JULY
    AUGUST
    SEPT
    OCT
    NOV
    DEC
    GH
    GH
    GH
    GH
    GH
    GH
    GH
    1,260,000
    0
    0
    630,000
    0
    0
    0
    100,000
    50,000
    0
    0
    0
    0
    0
    150,000
    0
    150,000
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    120000
    420,000
    35,000
    35,000
    35,000
    35,000
    35,000
    35,000
    2,050,000
    85000
    185000
    665,000
    35000
    35000
    35000

    1,035,000
    103,500
    44,500
    14,000
    44,500
    44,500
    44,500
    25,000
    100,629
    186,778
    48,250

    JAN
    GH

    FEB
    GH
    0
    50,000
    0
    0

    378,000
    0
    0
    0

    35,000
    85000

    35,000
    413,000

    86,250

    86,250

    86,250

    86,250

    86,250

    86,250

    86,250

    86,250

    0
    12,000
    3,708
    0
    0
    0
    0
    0
    24,125

    0
    0
    4,021
    0
    24,125
    0
    0
    0
    0

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    22250
    0
    4,021
    24,125
    0
    25,000
    100,629
    186,778
    0

    0
    12,000
    4,021
    0
    0
    0
    0
    0
    24,125

    0
    0
    4,021
    0
    24,125
    0
    0
    0
    0

    General Expenses
    Research and Development
    Purchase of vehicles
    Electronic laboratory equipment
    Equipment for ICT Directorate
    Office equipment
    Teaching Aids (i.e projector etc)
    Computers plus Accessories
    Purchase of Furniture
    Construction of Hostel Block
    Consultancy and other fees.
    Other fees

    Library Expenses
    Student Service Administration
    Motor Vehicle Running Expenses

    Faculty entertainment
    Insurance
    Audit Fees
    Cleaning and Sanitation
    Hospitality
    Examination Expenses
    Security Expenses
    Depreciation
    TOTAL OUTFLOW
    EXCESS OF INFLOW/OUTFLOW

    BALANCE B/F
    BALANCE C/D
    -201,629

    19,300
    100,000
    0
    0
    0
    10,000
    10,000
    76,000
    5,000
    0
    19,000
    38,000
    32,800
    37,905

    1,608
    0
    0
    0
    0
    10,000
    10,000
    76,000
    5,000
    0
    19,300
    0
    32,800
    37,905

    1,608
    50,000
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    50,000
    0
    0
    0
    0
    0
    0
    0
    0
    0
    38,000

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    22,000
    17,010
    17,500
    11,000
    15,000
    12,000
    6,000
    21,000
    64,014
    2,224,686
    -174,686
    0
    -174,686

    1,833
    8,505
    17,500

    1,833

    1,833

    1,833

    1,833

    1,833

    1,833
    8,505

    1,833

    1,250
    1,000
    3,000
    1,750
    5,335
    358,870
    -273,870
    0
    -273,870

    1,250
    1,000

    1,250
    1,000

    1,250
    1,000

    1,250
    1,000

    1,250
    1,000

    1,250
    1,000

    1,750
    5,335
    177,172
    7,828
    -273,870
    -266,042

    1,750
    5,335
    103,047
    561,953
    -266,042
    295,911

    1,750
    5,335
    103,047
    -68,047
    295,911
    227,864

    1,750
    5,335
    103,047
    -68,047
    227,864
    159,817

    1,750
    5,335
    461,829
    -426,829
    159,817
    -267,012

    1,250
    1,000
    3,000
    1,750
    5,335
    238,677
    -153,677
    -267,012
    -420,689

    201,629

    1,750
    5,335
    127,172
    285,828
    -420,689
    -134,861

    Column14

    Column15

    Column16

    Column17

    Source of Funds 2011/2012

    5 STUDENTS INTAKE)
    16%

    2ND SEMESTER
    MAR

    APRIL

    GH

    MAY

    GH
    0
    0
    0

    JUN

    GH
    60,000
    0
    0

    Tuition Fees

    22%

    3%

    Other Fees

    GH
    0
    0
    0

    4%

    60,000
    0
    0

    0%
    26%

    0
    0
    0
    35,000
    35000

    0
    0
    0
    35,000
    95,000

    0
    0
    0
    35,000
    35,000

    0
    0
    0
    35,000
    95,000

    75,000

    75,000

    75,000

    0
    0
    4,000
    0
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    0
    0
    4,000
    0
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    0
    0
    4,000
    0
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    75,000
    45,000
    14000
    0
    4,000
    24,000
    0
    0
    0
    0
    0
    1,600
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    4,909
    0

    19%

    35000

    Bank Overdraft
    Debenture Loan

    Bank Loan
    Consultancy Fees
    Levies, Donations and Grants

    11%

    Salaries/ Wages
    0 0.313787
    Accreditation & Other registration
    0 0.031379
    Expenses
    Bank Loan Interest Payable
    0 0.073217
    Bank loan Repayment
    0 0.026988
    Research and Development
    0 0.034865
    Purchase of vehicles
    0 0.063594
    182,400.00
    Electronic laboratory equipment
    0
    0.10599
    304,000.00
    Equipment for ICT Directorate
    0 0.079493
    228,000.00
    Office equipment 16%
    0 0.028938
    83,000.00
    Computers plus Accessories
    0 0.052995
    152,000.00
    Purchase of Furniture
    0 0.026498
    76,000.00
    Acquisition of Assets
    General & Administrative Expenses

    900,000.00
    90,000.00
    210,000.00
    77,407.00
    100,000.00

    Cash Outflow 2011/2012

    Accreditation & Other registration


    31%
    Expenses
    1,025,400.00
    36%
    Bank Loan Interest Payable
    465,382.00
    16%
    2,868,189.00
    Bank loan Repayment

    3%

    7%
    3%

    31%
    3%
    7%
    3%
    3%

    Salaries/ Wages

    36%

    1500

    Research and Development

    Research and Development


    Acquisition of Assets

    3%

    General & Administrative Expenses

    1,500

    1,500

    1,500

    1,500

    750
    833

    750
    833

    750
    833

    7,000
    750
    833

    1,250
    89,843
    -54,843
    -132,152
    -186,994

    1,250
    89,843
    5,157
    -186,994
    -181,837

    1,250
    89,843
    -54,843
    -181,837
    -236,680

    1,250
    179,843
    -84,843
    -236,680
    -321,522

    750

    1250

    Sources of Funds 2012/2013


    Tuition Fees

    20%

    Other Tuition Fees

    Column14

    Column15

    Column16

    Column17

    Column18

    6%
    Debenture Loan

    0%
    7%

    NARIO 1 (100 STUDENTS INTAKE)

    61%

    Consultancy Fees

    2ND SEMESTER
    MAR
    GH
    0
    0
    0
    0
    35,000
    35000

    APRIL
    MAY
    GH
    GH
    126,000
    0
    0
    0
    35,000
    161,000

    Bank Loan

    5%

    JUN
    GH
    0
    0
    0
    0

    126,000
    0
    0
    0

    35,000
    35000

    35,000
    161,000

    86,250

    86,250

    86,250

    86,250

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    0
    0
    4,021
    0
    0
    0
    0
    0
    0

    24,125
    0
    4,021
    24,125
    0
    0
    0
    0
    0

    Cash Outflow 2012/2013Salaries/ Wages


    Accreditation & Other
    registration Expenses

    Salaries/ Wages
    0
    0
    Accreditation & Other registration Expenses
    Bank Loan Interest Payable
    Bank Loan Repayment
    Research and Development
    Office equipment
    Computers plus Accessories
    Purchase of Furniture
    Acquisition of Assets
    General & Administration

    1035000
    103,500
    186,778
    100,629
    100,000
    10,000
    76,000
    5,000
    91,000
    607,779
    2,224,686.00

    47%Loan Interest Payable


    Bank
    5%
    8%
    Bank Loan Repayment
    5%
    4%
    Research and Development
    Acquisition of Assets
    4%
    27%
    General & Administration

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,608
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0

    1,833

    1,833

    1,833

    1,833

    1,250
    1,000

    1,250
    1,000

    1,250
    1,000

    11,000
    1,250
    1,000

    1,750
    5,335
    103,047
    -68,047
    -134,861
    -202,908

    1,750
    5,335
    103,047
    57,953
    -202,908
    -144,955

    1,750
    5,335
    103,047
    -68,047
    -144,955
    -213,002

    1,750
    5,335
    162,297
    -1,297
    -213,002
    -214,299

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