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Forecasting and
Short-Term
Financial
Planning
Learning Objectives
Identifying all
possible sources
and uses of cash is
essential for
preparing a useful
cash budget.
Figure 12.3
Figure 12.4
Copyright 2016 Pearson Education, Inc. All rights reserved. 12-19
12.5 (B) Pro Forma Balance
Sheet
Each prior years balance sheet item is expressed
as a percent of total assets, and then multiplied by
the forecasted total assets figure for the next
period.
Figure 12.6
Copyright 2016 Pearson Education, Inc. All rights reserved. 12-25
12.5 (B) Pro Forma Balance
Sheet (continued)
Figure 12.7
Long-term Assets