1. Business StartUp Resource Requirements and Cost Estimation Ray Crispin University of Bristol Research and Enterprise Development [email_address]

3. Management Accounts – A summary Debit Credit Balance Sheet Bank balance Debtors Capital assets Creditors Share capital Reserves Profit year to date Balances P&L below Balances BS above Profit & Loss Expenses Sales

4. Management Accounts Current position Past Performance Debit Credit Balance Sheet Bank balance Debtors Capital assets Creditors Share capital Reserves Profit year to date Balances P&L below Balances BS above Profit & Loss Expenses Sales

5. Role of Planning and Estimating