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Finances.  This section includes an MS Word section and an MS Excel section.

o   Narrative assumptions or the premises for resource needs assessment. (Note: For some reason, many students forget to include this section. Unfortunately, if you forget to do the narrative assumptions your grade will suffer)  You may bullet point these; in fact, that is typically a better format for assumptions.

o   What is an assumption?  It could be the number of units of your product you intend to sell; what price you will sell them for; the revenue growth rate you are assuming; the percentage of the selling price that will represent the COGS; your monthly rent; interest rate on any loan you take; etc.  Anything that drives your revenues and expenses that is not generally known needs to have an assumption attached so that I know where your figures come from.  That does mean that simple items purchased, such as computers and furniture, do not need assumptions.  Only those things that are out of the ordinary or vary considerably need assumptions.

o   Cash needs assessment (three years of a cash budget, done annually).  Include all cash invested in or loaned to the business as well as your primary expenses that must be paid out.  When estimating your cash needs, be sure to include all start-up expenses as well as ongoing cash needs until your business can sustain itself.

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Sweets

Apple pie

Brownie

Blueberry Tart

Cat shaped Cookies

Korea Fruit Short Cake

Mochi

Egg Pudding

Drinks

Latte

Mocha

Espresso

Americano

Cappuccino

Iced Coffee

Hot Chocolate

Milk Bubble Tea (choice of Japanese green tea, coconut, Taro, Thai)