Business Plan Accounting Data
The CAPACITY model follows standard accounting reporting
terminology and formats for the sector. See the "Input Definitions"
page as required. CAPACITY requires the input of at least one year's "historical
data" to provide the basis for the projections. As far as the model
is concerned this does not need to be based on audited accounts, which
may not always be possible because of timing issues. It is quite feasible
to base the year zero historical data on, say, twelve months' management
accounts or 9 months' management accounts plus 3 months' budget figures.
In other words, the last audited accounts would be year -1.
Note that, when entering historical data into this sheet the user has
to make sure that both the Balance Sheet and the Cash Flow Statement balance.
This sheet is not, and cannot be, a dynamic, self-balancing model. The
input sheet will simply provide automatic sub-totals and indicate if there
is an imbalance, to prompt correction by the inputter.
When entering forecast data for use in “reconciliation mode”,
the Balance Sheets and the Cash Flow Statements must once again balance.
Retained surplus after tax should also reconcile with the balance sheet
change in retained surplus. Finally, aside from any non-cash adjustments,
cash flow items should reconcile with changes in the corresponding balance
sheet items. If any of the forecast data requirements are not met this
will result in unnecessary reconciliation factors.
When entering cash flow data from an association’s own business
plan the capital investment in years 28-30 should ideally exclude any
business developments or disposals, since this will adversely affect the
multi-period cash flow measures of capacity.
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