Creative Kindergarten 1 Creative Kindergarten Name Course Lecturer Date Table of Contents 4Executive Summary 5Market Needs 6Uniqueness of the proposition 8Appeal to the Society and consumers 10Main Products/Services 12Feasibility Study 14Supply chain and partners 15SWOT ANALYSIS 17Legal Obligations 18Growth strategy 18Cost information and balance sheet 20Financial forecasts 22Risk and Exit Strategy 23References Executive Summary Dubai is one of the top ten largest cities in the United Arabs Emirates. It harbors a great number of the top class population. Among these are the managers, engineers, IT engineers, teachers, accountants, bankers, and the high-class district. Because of the workplace demands these people are more and more busy each day. Their weekly schedules are so packed that they have no much time for their children back at home. However, these people have greater need to offer their children the best environment in which they can learn. They are more concerned about preparing their kids to access information and knowledge. This can be seen by the fact that some of these are more and more willing and ready to take their children to kindergartens found far a way from their residence and pay for them so that they can access the necessary child care, knowledge and skills. The market needs for children education in Dubai are so many despite the existence of nearby kindergartens. This is because these existing kindergartens have not employed the necessary creativity in ensuring that the needs of the customers are addressed in their schools. Some of the needs for instance, which can be addressed better by creative kindergartens include provision of an environment that is secure, innovative and that enhances a sense of belonging, classrooms that are well organized and full of resources, an educational and stimulating environment, large playground to cater for the exercise needs of their children, an outdoor equipment that is excellently selected and child safe to enable the children enjoy locomotion and motor skill development and a curriculum that addresses all the educational needs of children with or without special learning needs. With this market needs analysis, innovation and creativity were employed during the planning of the creative kindergarten known as Kiddie Junction School. Unlike other kindergartens, which are only concerned with the child care and education services, this proposed kindergarten is going to be more creative. This is because it will bring in the unique idea of talent identification among the little kids. If the talent of a child is spotted at an early age, it is easy to build it early so that the child can start applying it early in his or her life. This is important because most of the people in the world became great because they used their talents. Market Needs In Dubai, one of the greatest market needs as far as kindergarten is concerned is that of getting a kindergarten that provide.

1. Creative Kindergarten 1
Creative Kindergarten
Name
Course
Lecturer
Date
Table of Contents
4Executive Summary
5Market Needs
6Uniqueness of the proposition
8Appeal to the Society and consumers
10Main Products/Services
12Feasibility Study
14Supply chain and partners
15SWOT ANALYSIS
17Legal Obligations
18Growth strategy
18Cost information and balance sheet
20Financial forecasts
22Risk and Exit Strategy
23References
Executive Summary
Dubai is one of the top ten largest cities in the United Arabs
Emirates. It harbors a great number of the top class population.
Among these are the managers, engineers, IT engineers,
teachers, accountants, bankers, and the high-class district.
Because of the workplace demands these people are more and
more busy each day. Their weekly schedules are so packed that

2. they have no much time for their children back at home.
However, these people have greater need to offer their children
the best environment in which they can learn. They are more
concerned about preparing their kids to access information and
knowledge. This can be seen by the fact that some of these are
more and more willing and ready to take their children to
kindergartens found far a way from their residence and pay for
them so that they can access the necessary child care,
knowledge and skills.
The market needs for children education in Dubai are so many
despite the existence of nearby kindergartens. This is because
these existing kindergartens have not employed the necessary
creativity in ensuring that the needs of the customers are
addressed in their schools. Some of the needs for instance,
which can be addressed better by creative kindergartens include
provision of an environment that is secure, innovative and that
enhances a sense of belonging, classrooms that are well
organized and full of resources, an educational and stimulating
environment, large playground to cater for the exercise needs of
their children, an outdoor equipment that is excellently selected
and child safe to enable the children enjoy locomotion and
motor skill development and a curriculum that addresses all the
educational needs of children with or without special learning
needs. With this market needs analysis, innovation and
creativity were employed during the planning of the creative
kindergarten known as Kiddie Junction School. Unlike other
kindergartens, which are only concerned with the child care and
education services, this proposed kindergarten is going to be
more creative. This is because it will bring in the unique idea of
talent identification among the little kids. If the talent of a child
is spotted at an early age, it is easy to build it early so that the
child can start applying it early in his or her life. This is
important because most of the people in the world became great
because they used their talents.
Market Needs

3. In Dubai, one of the greatest market needs as far as
kindergarten is concerned is that of getting a kindergarten that
provides an environment that is secure, innovative and that
enhances a sense of belonging. Another market need is that the
kindergarten should have classrooms that are well organized and
full of resources. A kindergarten with an educational and
stimulating environment, which has the capacity of awakening
the inner curiosity of the child, is also highly sought after in the
market. In addition, the market looks for a kindergarten which
has large playground to cater for the exercise needs of their
children. In line with this, a kindergarten with outdoor
equipment that is excellently selected and child safe to enable
the children enjoy locomotion and motor skill development is
highly sought after in the Dubai Market. Last, the other market
need as far as kindergarten is concerned is that of getting an
environment that is clean, safe, and vibrant. Such an
environment is highly valued since it will be enjoyable,
comfortable and healthy for the child. The number of people in
need of these services in the kindergarten in Dubbai has grown
in the past few years following the growth of residential real
estate around Dubai city. The growth of the residential real
estate in the area, as explained before, has been attributed to
different factors. Most of the top class people have secured their
residence around the place, giving an incentive to the
developers to further expand the residential real estate. While
the residential real estate facilities are expanding, they bring
together the top class who are more and more busy attending
their official duties on a daily basis. The time to be with their
children is indeed limited. They cannot entrust the caretakers to
offer the children all the basic educational services, neither can
they trust the nearby primary schools since they deal with
children who are a little bit mature. This being the case, there is
a very ready market for preschoolers at Dubai city (Kowalski,
2002).

4. Therefore, the customers will consist of the high-class district,
teachers, physicians, engineers and IT engineers, accounting
experts and managers. These people work in the central business
district of the Dubai city. Because of the fact that the location is
a prime residential place that brings together the high class, the
rental charges are too high for the middle class and the low
class. However, within these different people, their needs for
their children may vary depending on their financial status. This
is because the wages for the different categories are not the
same. Therefore, the kindergarten market will be segmented in
such a way that the clients are given the opportunity to decide
on the kind of services they want their children to receive.
Some of the services will be mandatory to all the children while
some will be optional. Among the mandatory services is the
educational training service, catering service. For the case of
sleep break, it will be available only for the younger category of
children. Transport service on the other hand will also be left
for the parents to decide (Kurtz & Boone, 2011).
Uniqueness of the proposition
The kindergarten will owe its uniqueness two its curriculum and
teachers. As far as the curriculum is concerned, the kindergarten
will strive to ensure it has a varied curriculum offering hands-
on-experience and achievable challenges to the children. This
varied curriculum will also be designed in such a way that it
becomes balance promotes a deeper absorption of knowledge
and information. In this regard, the children, through the
curriculum will be exposed to a wide range of experiences like
movement and music, physical play, nature study, computer,
cooking, art and craft. Through this exposure, the child enrolled
to the kindergarten will slowly begin to know that the world is
much larger and diverse than they imagine! In a nut shell, the
curriculum in the kindergarten is well designed to open up and
widen the mind and view of the child as far as the world is
concerned. It is a curriculum that any parent cannot afford
stopping his or her child from accessing and being molded by it.

5. Apart from the wonderful curriculum, another unique feature of
the kindergarten will be the teachers. Kiddie Junction
Kindergarten will hire teachers who understand that the kids
need the chance to be kids. In this case, all the teachers will
have as much fun as possible with the kids. This means they
will all be laughing together and learning through playing
together. What a wonderful experience for the kids and the
society as whole to behold! The educators in charge of the early
years kids will make use of every window of opportunity in
offering the kids a specific lesson at a time. These educators
will be encouraged not to rush to avoid the little kid missing the
point or losing the lesson. By so doing, the independence of the
child will be highly promoted.
Another unique aspect of the kindergarten is its recognition of
the special needs of some families. In this case, the
kindergarten will provide specialist assistance for families who
have school aged kids having learning obstacles. One of the
special needs that will be addressed is that in which a child
show a lack of confidence or self-esteem. The other need is that
in which behavior issues are affecting the learning process of
the child. Last, the school will seek to address the special need
in which a child finds it hard to sit still and concentrate in the
completion of homework or in the classroom work. This will be
achieved by hiring a trained neuro-educator that has expertise
on the correlation of sensory integration, early movement and
later learning. The idea to come up with this provision was
necessitated by the fact that the incidence of Spectrum
disorders, Dyslexia, ADHD, and Sensory Processing disorder
has been on the increase especially among essentially bright
kids. For a long time, many professionals and educators
handling this field have been reluctant to get deeper into the
relationship of these neuro physiological obstacles and their
impact on learning in a school aged kid. There is a predictable
feature of development that all children need to follow. There
should be exploration of the relationship between learning and
movement. Therefore, brain exercise routines need to be

6. incorporated into the classroom setting. These services,
therefore, among others, which offer assistance to parents
whose children have special needs, will be offered in the
kindergarten.
Apart from offering assistance to families whose kids have
special needs, the kindergarten will earn its uniqueness from the
adoption of appropriate technologies and media.
Conventionally, finger paint and wooden blocks are great as far
as the learning of such kindergarten concepts as colors, sizes,
shapes and numbers is concerned. However, as the kids grow
older they need and want to work on projects that are more
advanced. They also have the desire of learning concepts that
are more advanced. In order to accomplish this they need
diverse materials, media and tools. This will therefore, compel
Kiddie Junction School to incorporate digital technologies into
its system. If these technologies are designed and used properly,
they can extend the approach and scope of the kindergarten.
This will make the kids grow as creative thinkers all the time.
Appeal to the Society and consumers
With this high number of potential customers present within the
locality, the action plan for making the kindergarten appealing
to them is going to involve creativity. First, the outlook of the
kindergarten will need to be appealing to the society and
consumers. In this case, the kindergarten facility will be fenced
using a concrete wall. On the front side of the wall, a very long
train heading to the gate is going to be drawn. The train will be
painted colorfully so that it becomes attractive to the eyes of
the children and the parents. At the head of the train next to the
gate, two children, a boy and a girl are drawn. The children are
drawn in such a way that they are waving the train as they try to
enter into the gate. On the backs of the two children will be
school bags. Written besides the long train will be the
alphabetical letters from A to Z and the numbers from 1 to 10.
At the tail of the train, it will be indicated, “Welcome to Kiddie
junction.” When the parents look at the colorful designs and

7. creativity at the wall, they will be interested to find more about
the kindergarten (Kowalski, 2002).
Because of this it will be easy to market the kindergarten. Also,
when the children also see the colorful pictures, they will want
to go and find out more. They will in fact ask their parents to
take them there. In the process, the market for the kindergarten
will grow faster because the facility has become appealing to
the society. As far as the matters of hygiene and environment
are concerned, everything is supposed to be neatly arranged
always so that when the customers visit the school, they just
feel like staying longer. The educators will adopt the culture of
being welcoming to not only to the children but also to the
visitors. Every visitor needs to be accorded dew attention. In
this way, the school will appeal to the society by a great deal
(Pianta, Cox & Snow, 2007).
The unique service of talent identification and development,
which is hardly available in the nearby schools, is also going to
be one of the ways of making the kindergarten appealing to the
society and the consumers. The kindergarten will serve the
customers impartially. This means there will be no form of
discrimination and corruption as far as service delivery is
concerned. Those parents or children with problems will be
listened to and helped accordingly. Those children with special
learning needs will also be assisted accordingly. In the end, the
both the physical atmosphere of the kindergarten and the social
atmosphere will be very appealing to the society.Main
Products/Services
Apart from offering the basic products/services offered by most
of the kindergartens, the Kiddie Junction School will go an
extra mile to offer some other unique and creative services.
Therefore, the basic services are going to include: transport of
children from and to their homes, sleep break, meal serving, and
education (Hawkins & Hawkins, 2002). Specifically, the
children are equipped with such services as Math Readiness,
Reading Readiness, science and social studies, social skills.

8. They also have access to such areas as art and craft centers,
computer station, puppet play room, puzzles and toy shelf, paint
easel, so that they can supplement their classroom work with the
practical work.
Paint Easel
Art and Craft
With these services, children will have the chance to play, learn
and grow together. The image below is one of the pictures that
will be placed in the school to guide the objectives of the
kindergarten.
Picture 1: an example of the pictures that will guide the
objectives of the kindergarten
Consequently, one of the most creative and most important
services offered at the Kiddie Junction School is the service of
talent identification and development. Most of the kindergartens
ignore this service yet it is one of the most important for the
children. That is why most people live until they have
completed their high school so that they discover their talents.
At this point, they may have little time to build the very talent.
Therefore, this problem is amicably addressed at the Kiddie
Junction School by the unique service of talent identification
and development. In order to accomplish this service, the school
has special sessions after classroom work during which the
children are left with a specialized psychologist hired to
monitor them and align their preferences to specific areas of
talent development. Once the talents for the children have been
identified, they are recorded so that the parents are advised
accordingly on how they can help in the development of the
same. Among the areas where talents are identified in the

9. kindergarten include sports, music, art, craft, and comedy,
painting and designing.
Picture 2: showing talent identification serviceFeasibility Study
In the executive summary, it was mentioned that the majority of
the dwellers in this city is top class. In this case, the
kindergarten will address the top class consisting of the high-
class district, teachers, physicians, engineers and IT engineers,
accounting experts and managers. In a situation whereby our
level of investment limit the kindergarten from offering some
top quality services, the kindergarten will resort to addressing
this to a proper segment. Therefore, this does not mean
compromising or reducing the quality. Instead, it means
including fewer services but retaining the high quality of the
remaining services. For instance, in the absence of enough
resources for acquiring a car, the kindergarten shall not offer
the service of transport to the residence kids. Therefore, as far
as the customers of the kindergarten and the quality of service
are concerned, the price policy should be implemented in such a
way that a lower price is not set. This is because this action will
create the feeling of low or poor quality service. By setting a
higher price, the customers will presume or will have the
impression those diverse services, which are of high quality, are
offered at the kindergarten (Hawkins & Hawkins, 2002).
The kindergarten will be located next to the military base At
Dubai. Around this region, residential real estates are growing
at an alarming rate. This growth is attributed to various factors.
One of the factors is the proximity of the place to the security
organs. The fact that there is a military unit around assures
people of security and therefore, these lures investors to come
and put up residential real estates. The second factor is the
proximity to the central business district of Dubai city. There
are well maintained roads that connect this identified location
with the Dubai’s central business district. This has compelled
the top class people to secure their residence in the place. The

10. third factor is the serene environment with well maintained
drainage and sewerage system. The place is so conducive for
living that investors have been forced to erect tall rental houses
(OECD, 2001).
On the other hand, few investors have thought of coming up
with a kindergarten. In any case, there are only primary grade
schools, high schools, tertiary institutions and higher levels of
education. In the outskirt of this growing estate, lies the
proposed location of the kindergarten. Between the residences
and the proposed location, there are clear road networks.
Therefore, children from the estate can easily find access to the
kindergarten without encountering any challenges. In terms of
geographical conditions, the location befits the project in that it
has a gently rolling ground with a level ground, which can serve
as a playing ground. The gently sloping nature of the site also
ensures that excess water is drained so that it does not
accumulate and compromise the hygiene or the operations at the
Kindergarten (Kurtz & Boone, 2011).
The specific competitors of the Kiddie Junction School are the
Rising Star Primary School, Sparkle Primary School and Dubai
Junior Primary school. Each of these competitors has almost an
equal market share. This is because their enrollment is almost
the same for each of the schools. The cause of this same
enrollment is the performance parity and the distanced
proximity between the schools. The market of these day primary
schools comes mainly from the middle class and the low class.
This is because the charges in these schools are relatively low
compared with those of the proposed kindergarten. While these
low charges are a source of competitive advantage, they are also
a blessing in disguise to the proposed kindergarten. This is
because the top class and most people normally associate high
charges with quality services and service diversity, which
characterize the proposed kindergarten. Besides, the rich class
wants to put their children in the available expensive education
since they know that there is where the children will receive
maximum attention that befits them. Therefore, with the pricing

11. strategy involving setting high prices in the kindergarten, and
low prices for the primary schools, each competitor will have a
competitive advantage in terms of the target market.
Consequently, the lowly paid class is the target market for the
competitors of the kindergarten. In order to bring their
customers, the cost of education is low. On the other hand, the
expensive education offered at the kindergartens is the pride of
the rich and the affluent (Roueche & Jones, 2005). Supply chain
and partners
The kindergarten project being mainly a service based idea, the
supply chain is going to be shorter. Few parties are going to be
involved in the service delivery. Consequently, the service
delivery starts from the transportation of children from their
homes to school. The transportation is in the hands of a
professional driver. At school, the next service for the children
is education. This service is offered by the qualified educators.
After the education, qualified caretakers take the children to the
field to play, serve them their meals and offer sleep break
facilities those who need them. Finally, the psychologist
administers the test to ascertain the proper development of the
children (Kowalski, 2002).
In order to accomplish all these services, the kindergarten will
partner with some people and organizations. Among these
partners are religious institutions, catering organizations,
government bodies like the Early Childhood Development
organizations, non-governmental organizations and sponsors.
SWOT ANALYSIS
Short SWOT analysis the kindergarten is as shown in the table
below:
Strengths
Weaknesses
• The first strength of the kindergarten is that it will be in the

12. capacity of addressing the great need of the young majority
population who are not only better paid, but also opened to the
new idea and willing to pay for the services.
• Secondly, operating as a business falling under the services
field, the kindergarten will have its level or amount of fixed
expenses reduced.
Thirdly, the largest investment of the kindergarten project shall
be the human resource. This human capital can in no way be
imitated, implying that it will be in a position to withstand
competition at a more financially endowed position.
The single weakness of the kindergarten is that it has no
provision for anyone to implement it. Instead, it demands that
the implementers be equipped with a great deal of pedagogical
training.
OPPORTUNITIES
Threats
• With the kindergarten project or facility in place, it will
become more possible and easy to access the programs needed
for training and imparting skills to educators. This is because
the facility will bring up the need to have an institution nearby
to train the educators
• In addition, bringing the facility closer to the people will
change the mentality of most of the people. In this case, people
will become more aware of the importance of education. The
same people will also develop an interest in investing in a better
and quality education for their kids.
The main threat of the kindergarten project lies in the legal
regulations. In this case, there are strict legal requirements for
establishing such a project. at the same time, these legal

13. regulations shall become even sharper in the long run.
Legal Obligations
There are a number of legal obligations that the kindergarten
project will be obliged to comply with. These obligations
include the compliance with the education act. Under this act,
the kindergarten will have to comply with the rules set for
admission to government schools, special religious education,
register of attendances and enrolments, discipline in
government schools and objection to religious education. The
next act that the kindergarten needs to comply with is the
teaching services act. In addition, the kindergarten will have to
comply with education teaching service regulation. Under this,
the kindergarten is expected to do such things as disclosure of
information, management of schools, scope of duties, medical
examination, serious crimes that the Members of staff commit,
compliance with directions and with the statutory conditions of
service. The kindergarten will be also be expected to comply
with the care and protection act for children and young persons
, anti-discrimination act, crimes act, freedom of information act,
occupational health and safety act, child protection act, public
finance and audit act, personal information and privacy
protection act (OECD, 2001).Growth strategy
The proposed growth strategy of the kindergarten is that it will
start by extending into the primary boarding school classes.
This strategy will be meant to ensure that the children who are
molded at the kindergarten do not have hard time looking for
other primary schools nearby to further their education. This
strategy is also important because once the children in the
kindergarten have gotten used to the particular environment, it
is not healthy to take them to a different environment. Instead,
they will do well if they continue their education in the same
environment. This expansion will mean acquisition of more land
or building so that classrooms and offices may be created. Apart
from expansion of classrooms, the kindergarten is also planned
to grow by creating an early childhood development training

14. college. This growth strategy will work in the sense that there is
no other nearby colleges of this kind. Besides, the training of
the ECD teachers will be scheduled to be taking place during
school holidays when the children are at home. These growth
strategies involve taking risks but once they will be established,
the returns are going to be very promising (Kurtz & Boone,
2011).
Cost information and balance sheet
The kindergarten project requires a great deal of operating costs
for it to function in accordance with the proposed functionality.
The analysis of the operating costs requires one to understand
the managerial, economic and technological aspects of the
project. Therefore, one needs to understand the project’s
technical flow, implying that he or she understands the
infrastructure of required utilities, the number of workers to be
employed as well as the structure that these employees will be
put in. Therefore, different kinds of costs are not going to be
omitted as far as the financial analysis of the kindergarten
project is concerned. These costs can be categorized into
different classes for clarity purposes. The first category of the
costs constitutes the costs needed for establishing the
kindergarten. Under this category are the cost for authorizations
of the project’s documents and the costs of incorporating the
kindergarten into the trade registry (Kowalski, 2002).
The second category of costs constitutes the current costs. This
category brings together the education and personnel training
costs, local taxes and charges, auxiliary materials, consumables,
raw materials, bonuses, premiums, management wages and
personnel costs like social and wage costs, costs for external
services like public relations consulting, IT consulting,
consulting management, legal assistance, financial consulting,
and accounting. The third category of costs constitutes the cost
that is related to space. Under this category, there are costs for
storage space, playing ground or space for children, space for

15. the kitchen and eating room, and space for classrooms (Roueche
& Jones, 2005).
The other costs include the expenses related to waste,
water/sewer, insurance, repairs, cleaning, current, gas and
heating. There are also the maintenance costs, costs of repairs
and costs of equipments.the fourth category of costs constitute
the costs of transportations. This brings together the taxes, civil
liability insurance, repairs and maintenance, revision and fuel
costs. Last, is the category of administrative costs. This brings
together the costs of specialty literature, costs of such
subscriptions as legislation, office equipment maintenance and
magazines subscription, costs for calculation of wages and
primary recording, communications costs through e-mails,
mobile, fax and phone, office materials and business travels
(Kurtz & Boone, 2011).
The investment costs will include the costs for acquiring cars,
equipment, buildings as well as other capital assets. Connected
to the investment costs are such costs as rehabilitation,
arrangments, access roads, sewearage, current/gas/water chages,
infrastructure. There are other costs, whcih include the expenses
for the activities or events organized for initial business
promotion, training expenses , management or administration of
the project’s expenses (Kowalski, 2002).
Financial forecasts
In this case, the financial forecasts refer to the planning or
anticipation of the financial performance of the business project
in the future. The forecasts bring together such future
mathematical modeling as the cash-flow statement calculation,
profit and loss account modeling and balance sheet statement
modeling. In this case, the paper shall focus on the balance
sheet statement.
Balance Sheet of the Kindergarten project as at 31st December

16. 2013
Current Assets
2014
2013
Cash and Cash Equivalents
1,528,000
1,269,000
Prepayments
10,000
17,000
Trade and other receivables
97,000
81,000
Total Current Assets

17. 1,635,000
1,367,000
Non-Current Assets
Equipment, plant, property
58,000
78,000
Total Non-current assets
58,000
78,000
Total Assets
1,693,000
1,445,000
Current Liabilities
Provisions

18. 86,000
74,000
Trade and other payables
807,000
681,000
Total Current liabilities
893,000
755,000
Non-current liabilities
Provisions
54,000
42,000
Total non-Current liabilities
54,000
42,000

19. Total Liabilities
947000
797000
NET ASSETS
800,000
648,000
Equity
Accumulated funds
800,000
648,000Risk and Exit Strategy
As far as risk is concerned in this venture, it will be important
to know the amount of risk that can be taken. This is because
risk is a vital factor as far as this investment is concerned.
Therefore, the risk level will be determined. This will make it
possible to determine the amount of lose that can be afforded in
the venture. After determining this amount of loss, the length of
the business can now be determined. At the same time the
determination of type of stop-loss to be used can now be
possible. In this case, tighter stops will be set if less risks are
wanted. On the other hand, those who want more generous

20. returns will assume more risks. Therefore, in the case of the
Kiddie Junction School, the stop-loss points will be set to avoid
the normal market volatility setting the points.
In the exit strategy, the venture will not exit by setting a take-
profit point. This is because the strategy may involve selling the
business even when it is performing well. if this move is made,
then considerable losses can be made. Considering the
uniqueness and creativity employed in the kindergarten, this
exit strategy is not good. This venture being a long-term
investment, the exit point is going to be set at a critical price
level, which is based on the yearly target of the kindergarten.
References
Hawkins, D., & Hawkins, D. (2002). Flambeau: version 2.0.
Grand Rapids, MI, Kregel
Publications.
Kowalski, T. J. (2002). Planning and managing school facilities.
Westport, Conn, Bergin &
Garvey.
Kurtz, D. L., & Boone, L. E. (2011). Contemporary business.
Hoboken, N.J., Wiley.
OECD (2001). Putting the young in business: policy challenges
for youth entrepreneurship.
Paris, OECD Publ.
Pianta, R. C., Cox, M. J., & Snow, K. L. (2007). School
readiness and the transition to
kindergarten in the era of accountability. Baltimore, Md, Paul
H. Brookes Publishing.
Roueche, J. E., & Jones, B. R. (2005). The entrepreneurial
community college. Washington,
D.C., Community College Press.

21. Revenue and ExpensesRevenue &
ExpensesJanuaryFebruaryMarchAprilMayJuneJulyAugustSepte
mberOctoberNovemberDecemberREVENUE
(Sales):OPERATING EXPENSES:Total:
Forecasted Profit and LossMonthly Profit and
LossJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptember
OctoberNovemberDecemberREVENUE (Sales):OPERATING
EXPENSES:Total Operating Expenses:Profit before
InterestInterest ExpenseNet Profit (Loss) - MonthlyNet Profit
(Loss) for yearNet Profit/SalesAssumptions:
Forecasted Balance SheetProjected Balance
SheetASSETS:Current Assets:Long Term Assets:Total
AssetsLIABILITIES:Current Liabilties:Long Term
Liabilities:Total LiabilitiesOwner's EquityTotal Liabilities
andOwner's Equity