Would you like to make this site your homepage? It's fast and easy...
Yes, Please make this my home page!
{\rtf1\ansi\deff0\deftab720{\fonttbl{\f0\fnil MS Sans Serif;}{\f1\fnil\fcharset2 Symbol;}{\f2\fswiss\fprq2 System;}{\f3\fnil Times New Roman;}{\f4\fnil Courier New;}}
{\colortbl\red0\green0\blue0;}
\deflang1033\pard\plain\f4\fs18 The Business Plan For Homebased Business
\par
\par By Carol Eliason
\par Research Management Corporation
\par Falls Church, Virginia
\par
\par Introduction
\par
\par Homework has taken on new meaning for more than 10 million Americans. The
\par drive for economic self-sufficiency has motivated large numbers of persons
\par to market their skills and talents for profit from home. More than 400,000
\par persons launched home enterprises in 1985. Our increasingly service
\par oriented economy offers a widening spectrum of opportunities for customized
\par and personalized small business growth.
\par
\par Though untrained entrepreneurs have traditionally had a high rate of
\par failure, small businesses can be profitable. Success in small home based
\par business is not an accident. It requires both skills in a service or
\par product area and acquisition of management and attitudinal competencies.
\par
\par The purpose of this SBA Management Aid is to help you take stock of your
\par interests, aptitudes and skills. Many people have good business ideas but
\par not everyone has what it takes to succeed. If you are convinced that a
\par profitable home business is attainable, this Management Aid will provide
\par step by step guidance in development of the basic written business plan.
\par
\par Information Gathering
\par
\par A helpful tool for use in determining if you are ready to take the risks of
\par a home based business operation is the SBA Publication #MA 2.016, Checklist
\par for Going Into Business. It will help you focus on the basic steps in
\par information gathering and business planning.
\par
\par While the reasons for the rapid growth of home based business operations
\par may vary from the need to supplement family income with a few hundred
\par dollars all the way to a sophisticated technical consulting service billing
\par hundreds of thousands of dollars, there are many common characteristics and
\par challenges to be considered in launching most home based businesses,
\par regardless of size. Some tasks are universal to all small business
\par startups, while others are unique to a home base.
\par
\par The experience of the author and interviews with dozens of home based
\par operators over the past decade indicate that special planning is required
\par to research legal and tax issues, proper space utilization and to establish
\par time management discipline. Inadequate or careless attention to development
\par of a detailed business plan can be costly for you and your family in terms
\par of lost time, wasted talent and disappearing dollars.
\par
\par The Entrepreneurial Personality
\par
\par A variety of experts have documented research that indicates that
\par successful small business entrepreneurs, whether male or female, have some
\par common characteristics. How do you measure up? On this checklist, write a
\par "Y" if you believe the statement describes you; an "N" if it doesn't; and a
\par "U" if you can't decide:
\par
\par I have a strong desire to be my own boss.
\par
\par Win, lose or draw, I want to be master of my own
\par financial destiny.
\par
\par I have significant specialized business ability
\par based on both my education and my experience.
\par
\par I have an ability to conceptualize the whole of a
\par business; not just its individual parts, but how
\par they relate to each other.
\par
\par I develop an inherent sense of what is "right" for
\par a business and have the courage to pursue it.
\par
\par One or both of my parents were entrepreneurs;
\par calculated risk-taking runs in the family.
\par
\par My life is characterized by a willingness and
\par capacity to persevere.
\par
\par I possess a high level of energy, sustainable over
\par long hours to make the business successful.
\par
\par While not every successful home based business owner starts with a "Y"
\par answer to all of these questions, three or four "N"'s and "U"'s should be
\par sufficient reason for you to stop and give second thought to going it
\par alone. Many proprietors who sense entrepreneurial deficiencies seek extra
\par training and support their limitations with help from a skilled team of
\par business advisors such as accountants, bankers and attorneys.
\par
\par Selecting A Business
\par
\par Perhaps you have already decided what your home based business will be. You
\par know how you will serve your market and with what. If not, but you are
\par determined to establish a home based source of income, then you need to
\par decide exactly what business you will enter. A logical first step for the
\par undecided is to list potential areas of personal background, special
\par training, educational and job experience, and special interests that could
\par be developed into a business. Review the following list of activities which
\par have proven marketable for others. On a scale of "0" (no interest or
\par strength) to 10 (maximum interest or strength) indicate the potential for
\par you and a total score for each activity;
\par
\par My Level Personal Market Total
\par of Interest Strength Strength Points
\par
\par Personal services
\par -- house cleaning ____________ ____________ ____________ ____________
\par -- baby-sitting ____________ ____________ ____________ ____________
\par -- tutoring ____________ ____________ ____________ ____________
\par -- secretarial ____________ ____________ ____________ ____________
\par -- catering ____________ ____________ ____________ ____________
\par -- direct mail ____________ ____________ ____________ ____________
\par
\par Handicrafts
\par -- needle work ____________ ____________ ____________ ____________
\par -- ceramics ____________ ____________ ____________ ____________
\par -- jewelry design ____________ ____________ ____________ ____________
\par -- upholstering ____________ ____________ ____________ ____________
\par
\par Artistic work
\par -- painting ____________ ____________ ____________ ____________
\par -- photography ____________ ____________ ____________ ____________
\par -- prints ____________ ____________ ____________ ____________
\par -- wire sculpture ____________ ____________ ____________ ____________
\par -- engraving ____________ ____________ ____________ ____________
\par
\par Repair services
\par -- small appliances ____________ ____________ ____________ ____________
\par -- furniture ____________ ____________ ____________ ____________
\par -- clothing ____________ ____________ ____________ ____________
\par -- TV and radio ____________ ____________ ____________ ____________
\par -- automotive ____________ ____________ ____________ ____________
\par
\par Instruction skills
\par -- languages ____________ ____________ ____________ ____________
\par -- math ____________ ____________ ____________ ____________
\par -- gourmet cooking ____________ ____________ ____________ ____________
\par -- music ____________ ____________ ____________ ____________
\par -- home repairs ____________ ____________ ____________ ____________
\par
\par Mail order ideas
\par -- product sales ____________ ____________ ____________ ____________
\par -- repairs ____________ ____________ ____________ ____________
\par -- business service ____________ ____________ ____________ ____________
\par
\par Seasonal products
\par -- foodstuffs ____________ ____________ ____________ ____________
\par -- clothing ____________ ____________ ____________ ____________
\par -- gift items ____________ ____________ ____________ ____________
\par
\par Party sales
\par -- cookware ____________ ____________ ____________ ____________
\par -- plants ____________ ____________ ____________ ____________
\par -- plastic goods ____________ ____________ ____________ ____________
\par -- cosmetics ____________ ____________ ____________ ____________
\par
\par Your own ideas
\par ___________________ ____________ ____________ ____________ ____________
\par ___________________ ____________ ____________ ____________ ____________
\par ___________________ ____________ ____________ ____________ ____________
\par
\par For other ideas, check your local public library for one or more of the
\par publications listed in the Resource Section of this Management Aid.
\par
\par SCORING
\par
\par 0 to 10 Almost a sure loser
\par 11 to 15 Reconsider, but proceed with caution
\par 16 to 20 Some potential here, worth further study
\par 21 to 25 Probably a winner, if you answered correctly
\par 26 to 30 How can you lose?
\par
\par This checklist should give you a good idea of the kind of a business that
\par would suit you best and why.
\par
\par Time Management
\par
\par For both the novice and the experienced business person planning a small
\par home based enterprise, an early concern requiring self-evaluation is Time
\par Management.
\par
\par It is very difficult for some people to make and keep work schedules even
\par in the disciplined setting of an employer's office. At home, as your own
\par boss, the problem can be much greater. To determine how much time you can
\par devote to your business, begin by drafting a weekly task timetable listing
\par all current and potential responsibilities and the blocks of time required
\par for each. When and how can business responsibilities be added without undue
\par physical or mental stress on you and your family? Potential conflicts must
\par be faced and resolved at the outset and as they occur. Otherwise, your
\par business can become a nightmare. During the first year of operation,
\par continue to chart, post and checkoff tasks on a daily, weekly, monthly
\par basis.
\par
\par Distractions and excuses for procrastination abound. It is important to
\par keep both a planning and an operating log. These tools will help avoid
\par oversights and provide vital information when memory fails. To improve the
\par quality of home work time, consider installation of a separate telephone
\par line for the business and attach an answering machine to take messages when
\par you do not wish to be distracted or are away from home. A business line has
\par the added advantage of allowing you to have a business listing in the phone
\par book and, if you wish to buy it, an ad in the classified directory.
\par
\par Is A Home Based Business Site Workable?
\par
\par * Where in the home will the business be located?
\par * What adjustments to living arrangements will be required?
\par * What will be the cost of changes?
\par * How will your family react?
\par * What will the neighbors think?
\par
\par It will be important to set aside a specific work area. For example, more
\par than one fledgling business ledger has gone up in smoke, been chewed by the
\par family dog, or thrown out with the trash when business records were not
\par kept separate from family papers. Ready access to business records during
\par work hours is essential, but they must be protected.
\par
\par Check the reasons below for and against working at home that apply to you.
\par List any additional drawbacks or obstacles to operating this business at
\par home.
\par
\par Pros Cons
\par
\par Lower startup costs Isolation
\par Lower fixed costs Space limitations
\par Tax benefits Zoning
\par Lifestyle flexibility Security concerns
\par No commuting Household interference
\par
\par Note that changes in personal habits will be required. Examples:
\par
\par * Self discipline to keep TV off while working.
\par * Limiting personal telephone calls in length and number
\par * Diligence in meeting work deadlines when no one is checking
\par
\par Ask family members to comment on pros and cons. Their concerns may require
\par reconsideration of some specifics.
\par
\par Is A Home Based Business Site Allowable?
\par
\par Now you will want to investigate potential legal and community problems
\par associated with operating the business from home. You should gather, read
\par and digest specialized information concerning federal, state, county and
\par municipal laws and regulations concerning home based business operations.
\par
\par Check first! Get the facts in writing. Keep a topical file for future
\par reference. Some facts and forms will be needed for your business plan.
\par There may be limitations enforced that can make your planned business
\par impossible or require expensive modifications to your property.
\par
\par Items to be investigated, recorded and studied are:
\par
\par TO DO DONE
\par
\par ____ ____ county or city zoning code restrictions
\par ____ ____ necessary permits and licenses for operation
\par ____ ____ state and local laws and codes regarding zoning
\par ____ ____ deed or lease restrictions such as covenants
\par and restrictive conditions of purchase
\par ____ ____ parking and customer access; deliveries
\par ____ ____ sanitation, traffic and noise codes
\par ____ ____ signs and advertising
\par ____ ____ state and federal code requirements for space,
\par ventilation, heat and light
\par ____ ____ limitations on the number and types of workers
\par ____ ____ reservations that neighbors may have about a
\par business next to or near them
\par
\par Here are some ways to collect your information. Call or visit the zoning
\par office at county headquarters or city hall. In some localities the city or
\par county Office of Economic Development has print materials available to
\par pinpoint key "code", items affecting home based business. If not, check
\par with the local Chamber of Commerce office.
\par
\par Even in rural areas, the era of unlimited free enterprise is over. Although
\par the decision makers may be in the state capital or in a distant regional
\par office of a federal agency, check before investing in inventory, equipment
\par or marketing programs. If in doubt call the state office of Industrial
\par Development or the nearest SBA district office. In some states the county
\par agent or home demonstration agent will have helpful information concerning
\par rural or farm business development.
\par
\par To cover the income tax rules regarding a home based business, be sure to
\par secure the IRS Publication #587, BUSINESS USE OF YOUR HOME.
\par
\par Is The Home Based Business Site Insurable?
\par
\par In addition to community investigations, contact your insurance company or
\par agent. It is almost certain that significant changes will be required in
\par your coverage and limits when you start a home based business. When you
\par have written a good description of your business, call your agent for help
\par in insuring you properly against new hazards resulting from your business
\par operations such as:
\par
\par * fire, theft and casualty damage to
\par inventories and equipment
\par * business interruption coverage
\par * fidelity bonds for employees
\par * liability for customers, vendors and
\par others visiting the business
\par * workmen's compensation
\par * group health and life insurance
\par * product liability coverage if you make and/or sell a
\par product; workmanship liability for services
\par * business use of vehicle coverage
\par
\par Overall Home Site Evaluation
\par
\par After you have gathered as much information as seems practical you may wish
\par to evaluate a home based site vs. one or more other nearby locations.
\par Here's a handy checklist. Using the "0" to "10" scale, grade these vital
\par factors:
\par
\par Factors To Consider
\par Grades For Each Factor
\par
\par Home Other
\par
\par 1. Customer convenience _____ _____
\par 2. Availability of merchandise or _____ _____
\par raw materials
\par 3. Nearby competition _____ _____
\par 4. Transportation availability and rates _____ _____
\par 5. Quality and quantity of employees _____ _____
\par available
\par 6. Availability of parking facilities _____ _____
\par 7. Adequacy of utilities (sewer, water _____ _____
\par power, gas)
\par 8. Traffic flow _____ _____
\par 9. Tax burden _____ _____
\par 10. Quality of police and fire services _____ _____
\par 11. Environmental factors _____ _____
\par 12. Physical suitability of building _____ _____
\par 13. Provision for future expansion _____ _____
\par 14. Vendor delivery access _____ _____
\par 15. Personal convenience _____ _____
\par 16. Cost of operation _____ _____
\par 17. Other factors including how big _____ _____
\par you can get without moving
\par
\par Totals _____ _____
\par
\par The greater the difference between the totals of the two columns, the
\par clearer your decision should be. In the space below, write out what your
\par decision and the reasons that support it.
\par
\par Decision:
\par
\par
\par Writing The Business Plan
\par
\par Now that your research and plan development is nearing completion, it is
\par time to move into action. If you are still in favor of going ahead, it is
\par time to take several specific steps. The key one is to organize your dream
\par scheme into a business plan.
\par
\par What is it?
\par
\par A business plan:
\par * Is the management and financial "blueprint" for
\par startup and profitable operation
\par * Is written by the home based business owner with
\par outside help as needed
\par * Is accurate and concise as a result of careful study
\par * Explains how the business will function in the
\par marketplace
\par * Clearly depicts its operational characteristics
\par * Details how it will be financed
\par * Outlines how it will be managed
\par * Serves as a prospectus for potential investors and
\par lenders
\par
\par Why create it?
\par
\par * The process of putting the business plan together, including the thought
\par that you put in before writing it, forces you to take an objective,
\par critical, unemotional look at your entire business proposal
\par
\par * The finished written plan is an operational tool which, when properly
\par used, will help you manage your business and work toward its success
\par
\par * The completed business plan is a means for communicating your ideas to
\par others and provides the basis for your financing your business
\par
\par Who should write it?
\par
\par * The home based owner to the extent possible
\par * Seek assistance in weak areas, such as:
\par --accounting
\par --insurance
\par --capital requirements
\par --operational forecasting
\par --tax and legal requirements
\par
\par When should a Business Plan be used?
\par
\par * To make crucial startup decisions
\par * To reassure lenders or backers
\par * To measure operational progress
\par * To test planning assumptions
\par * As a basis for adjusting forecasts
\par * To anticipate ongoing capital and cash requirements
\par * As the benchmark for good operational management
\par
\par Proposed Outline For Home Based Business Plan
\par
\par This outline is suggested for a small proprietorship or family business.
\par Shape it to fit your unique needs. For more complex manufacturing or
\par franchise operations see the Resource Section for other options.
\par
\par Part I. -- Business Organization
\par
\par Cover Page:
\par A. Business Name:
\par Street Address:
\par Mailing Address:
\par Telephone number:
\par Owner(s) Name(s):
\par Inside Pages:
\par B. Business Form:
\par (proprietorship, partnership, corporation)
\par If incorporated:
\par (state of incorporation)
\par
\par Include copies of key subsidiary documents in an appendix. Remember even
\par partnerships require written agreements of terms and conditions to avoid
\par later conflicts, and to establish legal entities and equities. Corporations
\par require charters, articles of incorporation and by-laws.
\par
\par Part II. -- Business Purpose and Function
\par
\par In this section write an accurate, yet concise description of the business.
\par Describe the business you plan to start in narrative form.
\par
\par What is the principal activity? Be specific. Give
\par product and/or service description(s):
\par * retail sales?
\par * manufacturing?
\par * service?
\par * other?
\par How will it be started?
\par * a new startup
\par * the expansion of an existing business
\par * a franchise operation
\par * actual or projected start up date
\par Why will it succeed? Promote your idea!
\par * how and why this business will be successful.
\par * what is unique about your business
\par * what is its market "niche"
\par
\par What is your experience in this business? If you have a current resume of
\par your career include it in an appendix and reference it here. Otherwise
\par write a narrative here and include a resume in the finished product. If you
\par lack specific experience, detail how you plan to gain it, such as training,
\par apprenticeship or working with partners who have experience.
\par
\par The Marketing Plan
\par
\par The marketing plan is the core of your business rationale. To develop a
\par consistent sales growth a home based business person must become
\par knowledgeable about the market. To demonstrate your understanding, this
\par section of the home based business plan should seek to concisely answer
\par several basic questions:
\par
\par Who is your market?
\par
\par * Describe the profile of your typical customer
\par Age:
\par Male, female, both:
\par How many in family:
\par Annual family income:
\par Location:
\par Buying patterns:
\par Reason to buy from you:
\par Other:
\par
\par * Geographically describe your trading area: (i.e.
\par county, state, national, etc.)
\par
\par * Economically describe your trading area: (single
\par family, average earnings, number of children, etc.)
\par
\par How large is the market?
\par
\par * Total units or dollars:
\par * Growing______Steady______Decreasing______
\par * If growing, annual growth rate:
\par
\par Who is your competition? No small business operates in a vacuum. Get to
\par know and respect the competition. Target your marketing plans. Identify
\par direct competitors (both in terms of geography and product lines), and
\par those who are similar or marginally comparative. Begin by listing names,
\par addresses and products or services. Detail briefly but concisely the
\par following information concerning each of your competitors:
\par
\par * Who are the nearest ones?
\par * How are their businesses similar or competitive to
\par yours?
\par * Do you have a unique "niche"? Describe it.
\par * How will your service or product be better or more
\par saleable than your competitors?
\par * Are their businesses growing? Stable? Declining?
\par Why?
\par * What can be learned from observing their operations
\par and/or talking to their present or former clients?
\par * Will you have competitive advantages or
\par disadvantages by operating from home? Be honest!
\par
\par Remember, your business can become more profitable by adopting the good
\par competitive practices and by avoiding their errors.
\par
\par To help you evaluate how successful your product or service will be, go
\par down the following list of standard characteristics (you may want to add
\par more from your knowledge of your field) and make a candid evaluation of
\par your competitive "edge:' On a scale of "0" (theirs puts mine to shame) to
\par 10 (mine puts their to shame) indicate the potential for you and a total
\par score:
\par
\par FEATURE
\par Price _______
\par Performance _______
\par Durability _______
\par Versatility _______
\par Speed/accuracy _______
\par Ease of operation or use _______
\par Ease of maintenance or repair _______
\par Ease or cost of installation _______
\par Size or weight or color _______
\par Appearance or styling or packaging _______
\par
\par Total Points _______
\par
\par A Total Points score of less than 60 indicates that you might reconsider
\par the viability of your product or service and/or think about how you can
\par improve it. Over 80 points indicates a clear competitive edge.
\par
\par What percent of the market will you penetrate?
\par
\par 1. estimate the market in total units or dollars
\par 2. estimate your planned volume
\par 3. amount your volume will add to total market
\par 4. subtract 3 from 2
\par
\par Line 4 represents the amount of your planned volume
\par that must be taken away from the competition.
\par
\par What pricing and sales terms are you planning? The primary consideration in
\par pricing a product or service is the value that it represents to the
\par customer. If, on the previous checklist of features, your product is truly
\par ahead of the field, you can command a premium price. On the other hand, if
\par it is a "me too" product, you may have to "buy" a share of the market to
\par get your foothold and then try to move price up later. This is always risky
\par and difficult. One rule will always hold: ultimately, the market will set
\par the price. If your selling price does not exceed your costs and expenses by
\par the margin necessary to keep your business healthy, you will fail. Know
\par your competitors pricing policies. Send a friend to comparison shop. Is
\par there discounting? Special sales? Price leaders? Make some "blind" phone
\par calls. Detail your pricing policy.
\par
\par What is your sales plan? Describe how you will sell, distribute and/or
\par service what you sell. Be specific. Below are outlined some common
\par practices:
\par
\par Direct sales by telephone or in person. The tremendous growth of individual
\par sales representatives who sell by party bookings, door to door, and through
\par distribution of call back promotional campaigns suggests that careful
\par research is required to be profitable.
\par
\par Mail Order
\par
\par Specialized markets for leisure time or unique products have grown as more
\par two income families find less time to shop. Be aware of recent mail order
\par legislation and regulation.
\par
\par Franchising
\par
\par a. You may decide to either buy into someone else's franchise as a
\par franchisee or
\par
\par b. Create your own franchise operation that sells rights to specific
\par territories or product lines to others. Each will require further legal,
\par financial, and marketing research.
\par
\par An excellent starting point if you are considering franchise involvement is
\par the SBA Publication #MA 7.007, Evaluating Franchising Opportunities. The
\par International Franchise Association also publishes a number of valuable
\par aids in this field.
\par
\par Distributors
\par
\par You may decide to work as a local or regional distributor for several
\par different product lines.
\par
\par Outline your sales plan.
\par
\par What is your advertising plan? Each product or service will need its own
\par advertising strategy as part of the total business marketing plan. Before
\par developing an advertising campaign for your business plan, take time to
\par review a few basic assumptions. By definition, advertising is any form of
\par paid, non-personal promotion that communicates with a large number of
\par potential customers at the same time. The purpose of advertising is to
\par inform, persuade and remind customers about your company's products or
\par services. Every advertising activity should have specific goals. Common
\par examples are:
\par
\par * To bring in sales orders or contracts
\par * To promote special events such as sales, business
\par openings, new products
\par * To bring in requests for estimates or for a sales
\par representative to call
\par * A special goal at the outset may be to use special
\par media to establish yourself even before startup and to
\par get potential customer "feedback."
\par
\par These might include one or more of the following;
\par
\par * Purchase and distribution of business cards to
\par potential clients
\par * Posting notices on free bulletin boards in area
\par supermarkets or office complexes
\par * A telephone survey of potential clients to alert them
\par to your startup plans.
\par
\par To assist in determining what types of advertising are appropriate and
\par within company budget projections, it will be necessary to carefully review
\par your customer profile. From this review, establish a clear statement of
\par advertising goals. Write down what you want your advertising to
\par accomplish.
\par
\par The next step will be to develop answers to the following crucial questions:
\par
\par What should be said about the business and how should it be stated?
\par What media should be used?
\par How much can be afforded?
\par How can the advertising program be implemented?
\par How can its effectiveness be measured?
\par
\par The basic criteria for selecting specific types of media will include
\par concise answers to the following:
\par
\par * Trading Area -- Do you plan to serve or sell to an industrial market, a
\par national market, a neighborhood or specialized market? Describe yours.
\par
\par * Customer Type -- What does your potential customer read or listen to?
\par Where? How often? What image does the media you are considering suggest?
\par Does it fit your customer? Describe your customer.
\par
\par * Budget Restrictions -- How will the amount of money you have to spend
\par limit the media you can use? How can you spread your budget out over a year
\par to give a repetitive, continuous message? While you may have to spend more
\par at the start, a good ongoing guideline is that advertising should not
\par exceed one or two percent of sales. Set forth how much you are willing to
\par invest in advertising in the first year: $_______
\par
\par Break it down into months or quarters:
\par
\par $______ $______ $______ $______ $______ $______
\par $______ $______ $______ $______ $______ $______
\par
\par * Continuity of Message -- How will the type of product or service,
\par customer profile and seasonal buying patterns affect your choice of media
\par and the frequency with which you advertise? Explain your message.
\par
\par * Past Performance -- What is the track record for use of the medium you
\par are considering for your type of business? What do your competitors use?
\par What does your trade association suggest? Note appropriate comments.
\par
\par For more on media selection and creating your advertising plan, see SBA
\par publication #MA4.018, PLAN YOUR ADVERTISING BUDGET.
\par
\par Management Plan
\par
\par Who will do what? Be sure to include four basic sets of information:
\par
\par 1. State a personal history of principals and related
\par work, hobby or volunteer experience (include
\par formal resumes in Appendix)
\par 2. List and describe specific duties and
\par responsibilities of each
\par 3. List benefits and other forms of compensation for each
\par 4. Identify other professional resources available to
\par the business: Example: Accountant, lawyer,
\par insurance broker, banker, etc. Describe the
\par relationship of each to business: Example:
\par "accountant available on part time hourly basis,
\par as needed, initial agreement calls for services not
\par to exceed x hours per month at $ xx.xx per
\par hour."
\par
\par To make this section graphically clear, start with a simple organizational
\par chart that lists specific tasks and shows who (type of person is more
\par important than individual name other than for principals) will do what
\par indicated by arrows, work flow and lines of responsibility and/or
\par communications. Consider the following examples:
\par
\par Company President
\par (owner-manager)
\par \'b3
\par \'da\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c5\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'bf
\par \'b3 \'b3 \'b3
\par Shop Manager Sales Manager Office
\par (owner-manager) (owner-manager)
\par
\par Company President
\par (owner-manager)
\par \'b3
\par \'da\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c5\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'bf
\par \'b3 \'b3 \'b3
\par Sales Manager Shop Manager Office
\par (owner-manager) (owner-manager)
\par
\par As the service business grows, its organization chart
\par could look like this:
\par
\par Company President
\par (owner-manager)
\par \'b3
\par \'da\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c5\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'c4\'bf
\par \'b3 \'b3 \'b3
\par Shop Manager Sales Manager Office
\par \'b3 (owner-manager)
\par \'da\'c4\'c4\'c4\'c1\'c4\'c4\'c4\'bf
\par \'b3 \'b3
\par Foreman Parts
\par Manager
\par
\par Concisely answer the following questions:
\par
\par What are your personnel needs now?
\par What skills must each key person have?
\par Are the people needed available? Name them and
\par indicate full or part time and salary rates:
\par
\par Detail a proposed work schedule by week and month for at least the first
\par year.
\par
\par Calculate total salaries, wages, fringe benefits and payroll taxes for each
\par month of the first year:
\par
\par Compen- Fringe Payroll
\par sation Benefits Taxes
\par
\par 1st Mo $______ $______ $______
\par 2nd Mo. $______ $______ $______
\par 3rd Mo. $______ $______ $______
\par 4th Mo. $______ $______ $______
\par 5th Mo. $______ $______ $______
\par 6th Mo. $______ $______ $______
\par 7th Mo. $______ $______ $______
\par 8th Mo. $______ $______ $______
\par 9th Mo. $______ $______ $______
\par 10th Mo. $______ $______ $______
\par 11th Mo. $______ $______ $______
\par 12th Mo. $______ $______ $______
\par Full Yr. $______ $______ $______
\par
\par If you have identified any gaps in personnel skills, state how these will
\par be overcome by training, purchase of outside services, or subcontracting.
\par Check with the nearest state employment service office for assistance.
\par Write your plan.
\par
\par What is your banking plan?
\par
\par What will be the location and type of bank accounts opened for the
\par business. A word of caution, keep business accounts separate from personal
\par or family accounts. These vital records will be necessary for future tax
\par and accounting purposes. Describe your banking plan.
\par
\par How is Your Credit Rating?
\par
\par There may be several partial answers to this question. All will be of
\par importance to the future of the business. First, what is your personal
\par history of paying debts? Just to be safe, purchase a copy of your personal
\par credit record from the local credit bureau for a small fee and make sure
\par that it is accurate. Look in the classified telephone directory under
\par "Credit Reporting Agencies."
\par
\par To establish a credit rating, it is necessary to secure credit with a
\par number of businesses and to use it. Your rating will be based upon your
\par record for paying for goods and services based upon the agreed terms. If
\par your prior credit rating is poor, discuss with your lawyer accountant and
\par banker options for improvement before seeking and being refused business
\par credit.
\par
\par Operational Plans Summary
\par
\par The purpose of this section is to summarize from previous sections the
\par various operations of your business and link them to the finance section of
\par your business plan. In addition, you will want to summarize the advantages
\par and disadvantages of a home based business operation. Refer to your earlier
\par checklist, and write your summary.
\par
\par The Financial Plan
\par
\par Clearly the most critical section of your Business Plan Document is the
\par Financial Plan. In formulating this part of the planning document, you will
\par establish vital schedules that will guide the financial health of your
\par business through the troubled waters of the first year and beyond.
\par
\par Before going into the details of building the Financial Plan, it is
\par important to realize that some basic knowledge of accounting is essential
\par to the productive management of your business. If you are like most home
\par business owners, you probably have a deep and abiding interest in the
\par product or services that you sell or intend to sell. You like to do what
\par you do, and even more fulfilling is that you are making money doing it.
\par There is nothing wrong with that. Your conviction that what you are doing
\par or making is worthwhile is vitally important to success. Nonetheless, the
\par income of a coach who takes the greatest pride in producing a winning team
\par will largely depend on someone keeping score of the wins and losses.
\par
\par The business owner is no different. Your product or service may improve the
\par condition of mankind for generations to come, but, unless you have access
\par to an unlimited bankroll, you will fail if you don't make a profit. If you
\par don't know what's going on in your business, you are not in a very good
\par position to assure its profitability.
\par
\par Most home based businesses will use the "cash" method of accounting with a
\par system of recordkeeping that may be little more than a carefully annotated
\par checkbook in which is recorded all receipts and all expenditures, backed up
\par by a few forms of original entry (invoices, receipts, cash tickets, etc.)
\par For a Sole Proprietorship, the business form assumed by this Management
\par Aid, the very minimum of recorded information is that required to
\par accurately complete the federal Internal Revenue Service Form 1040,
\par Schedule C. Other business types (partnerships, joint ventures,
\par corporations) have similar requirements but use different tax forms.
\par
\par If your business is, or will be, larger than just a small supplement to
\par family income, you will need a something more sophisticated. Stationery
\par stores can provide you with several packaged small business accounting
\par systems complete with simple journals and ledgers and detailed instructions
\par in understandable language.
\par
\par Should you feel that your accounting knowledge is so rudimentary that you
\par will need professional assistance to establish your accounting system, the
\par classified section of your telephone directory can lead you to a number of
\par small business services that offer a complete range of accounting services.
\par You can buy as much as you need, from a simple "peg-board" system all the
\par way to computerized accounting, tax return service, and monthly
\par profitability consultation. Rates are reasonable for the services rendered
\par and an investigative consultation will usually be free. Look under the
\par heading, "Business Consultants", and make some calls. Be sure to let them
\par know the size of your business so you get to the ones who specialize in
\par home based operations. Many of them are home-based entrepreneurs themselves
\par and know what you will be going through. Let's start by looking at the
\par makeup of the Financial Plan for the business.
\par
\par The Financial Plan includes the following:
\par
\par 1. Financial Planning Assumptions -- these are short statements of the
\par conditions under which you plan to operate.
\par
\par * Market health:
\par * Date of startup:
\par * Sales buildup ($):
\par * Gross profit margin:
\par * Equipment, furniture and
\par fixtures required:
\par * Payroll and other key expenses that will affect
\par the financial plan:
\par
\par 2. Operational Plan -- Profit and Loss Projection -- this is prepared for
\par the first year, broken into twelve individual months. It should become your
\par first year's budget. See Exhibits A & A-1.
\par
\par 3. Source of Funds Schedule -- this shows the source(s) of your funds to
\par capitalize the business and how they will be distributed among your fixed
\par assets and working capital.
\par
\par 4. Pro Forma Balance Sheet -- "Pro forma" refers to the fact that the
\par balance sheet is before the fact, not actual. This form displays assets,
\par liabilities and equity of the business. This will indicate how much
\par investment will be required by the business and how much of it will be used
\par as working capital in its operation.
\par
\par 5. Cash Flow Projection -- this will forecast the flow of cash into and out
\par of your business through the year It helps you plan for staged purchasing,
\par high volume months and slow periods.
\par
\par Creating the Profit and Loss Projection
\par
\par Refer to Exhibits A & A-1. Create a wide sheet of analysis paper with a
\par three inch wide column at the extreme left and thirteen narrow columns
\par across the page. Write at the top of the first page the planned name of
\par your business. On the second line of the heading, write "Profit and Loss
\par Projection". On the third line, write "First Year".
\par
\par Then, note the headings on Exhibit A and copy them onto your 13-column
\par sheet. If startup is indefinite, just write "Month #1", "Month #2", etc.
\par Column 13 should be headed "Total Year".
\par
\par In the wide, unnumbered column on the left of your 13 column sheet, copy
\par the headings from the similar area on Exhibit A. Then follow the example
\par set by Exhibit A and list all of the other components of your income, cost
\par and expense structure. You may add or delete specific lines of expense to
\par suit your business plan. Guard against consolidating too many types of
\par expense under one account lest you lose control of the components. At the
\par same time, don't try to break down expenses so discretely that accounting
\par becomes a nuisance instead of a management tool. Once again, Exhibit A
\par provides ample detail for most home based businesses.
\par
\par Now, in the small column just to the left of the first monthly column, you
\par will want to note which of the items in the left-hand column are to be
\par estimated on a monthly (M) or a yearly (Y) basis. Items such as Sales, Cost
\par of Sales and Variable Expenses will be estimated monthly based on planned
\par volume and seasonal or other estimated fluctuations. Fixed Expenses can
\par usually be estimated on an yearly basis and divided by twelve to arrive at
\par even monthly values. The "M" and "Y" designations will be used later to
\par distinguish between variable and fixed expense.
\par
\par Depreciation allowances for Fixed Assets such as production equipment,
\par office furniture and machines, vehicles, etc. will be calculated from the
\par Source of Funds Schedule,
\par
\par Exhibit A-1 describes line by line how the values on the Profit and Loss
\par Projection are developed. Use this as your guide.
\par
\par Source of Funds Schedule
\par
\par To create this schedule, you will need to create a list of all of the
\par Assets that you intend to use in your business, how much investment each
\par will require and the source of funds to capitalize them. A sample of such a
\par list is shown below:
\par
\par
\par ASSET COST SOURCE OF FUNDS
\par Cash $ 2,500 Personal savings
\par Accounts Receivable 3,000 From profits
\par Inventory 2,000 Vendor credit
\par Pickup truck 5,000 Currently owned
\par Packaging machine 10,000 Installment purchase
\par Office desk and chair 300 Currently owned
\par Calculator 75 Personal cash
\par Electric Typewriter 500 Personal savings
\par
\par Before you leave your Source of Funds Schedule, indicate the number of
\par months (years x 12) of useful life for depreciable fixed assets. (In the
\par example, the pickup truck, the packaging machine and the furniture and
\par office equipment would be depreciable.) Generally, any individual item of
\par equipment, furniture, fixtures, vehicles, etc., costing over $100 should be
\par depreciated. For more information on allowances for depreciation, you can
\par get free publications and assistance from your local Internal Revenue
\par Service office. Divide the cost of each fixed asset item by the number of
\par months over which it will be depreciated. You will need this data to enter
\par as monthly depreciation on your Profit and Loss Projection. All of the data
\par on the Source of Funds Schedule will be needed to create the Balance Sheet.
\par
\par Creating the Pro Forma Balance Sheet
\par
\par Refer to Exhibit B. This is a Balance Sheet form. There are a number of
\par variations of this form and you may find it prudent to ask your banker for
\par the form that the bank uses for small business. It will make it easier for
\par them to evaluate the health of your business. Use Exhibit B to get started
\par and transfer the data to your preferred form later. Accompanying Exhibit B
\par is Exhibit B-1 which describes line by line how to develop the Balance
\par Sheet.
\par
\par Even though you may plan to stage the purchase of some assets through the
\par year, for the purposes of this pro forma Balance Sheet, assume that all
\par assets will be provided at the startup.
\par
\par Cash Flow Projection
\par
\par An important subsidiary schedule to your financial plan is a monthly Cash
\par Flow Projection. Prudent business management practice is to keep no more
\par cash in the business than is needed to operate it and to protect it from
\par catastrophe. In most small businesses, the problem is rarely one of having
\par too much cash. A Cash Flow Projection is made to advise management of the
\par amount of cash that is going to be absorbed by the operation of the
\par business and compares it against the amount that will be available.
\par
\par SBA has created an excellent form for this purpose and it is shown as
\par Exhibit C. Your projection should be prepared on 13-column analysis paper
\par to allow for a twelve month projection. Exhibit C-1 represents a line by
\par line description and explanation of the components of the Cash Flow
\par Projection which provides a step-by-step method of preparation.
\par
\par Outside Sources of Assistance
\par
\par The U.S. Small Business Administration's Office of Business Development
\par programs are extensive and diversified. They include free individual
\par counseling, courses, conferences, workshops, problem clinics, and a wide
\par range of publications. Counseling is provided through community based
\par organizations such as:
\par
\par SCORE and ACE which help small business owners solve their operating
\par problems through a one-on-one relationship. Counseling is not limited to
\par small businesses that have a problem. It is available as well to managers
\par of successful firms who wish to review their objectives and long-range
\par plans for expansion and diversification.
\par
\par SMALL BUSINESS INSTITUTES (SBIs) which have been organized through SBA on
\par over 500 university and college campuses as another way to help small
\par business. At each SBI, senior and graduate students at schools of business
\par administration, and their faculty advisors, provide on-site management
\par counseling. Students are guided by the faculty advisors and SBA management
\par assistance experts and receive academic credit for their work.
\par
\par SMALL BUSINESS DEVELOPMENT CENTERS (SBDCs) which draw from resources of
\par local, state and federal government programs, the private sector, and
\par university facilities to provide managerial and technical help, research
\par studies, and other types of specialized assistance of value to small
\par business. These university based centers provide individual counseling and
\par practical training for small business owners.
\par
\par BUSINESS MANAGEMENT TRAINING programs are co-sponsored by SBA in
\par cooperation with educational institutions, Chambers of Commerce, and trade
\par associations. Courses generally take place in the evening and last from six
\par to eight weeks. In addition, conferences covering such subjects as working
\par capital, business forecasting, and marketing are held for established
\par businesses on a regular basis. SBA conducts, Pre-Business Workshops,
\par dealing with finance, marketing assistance, types of business
\par organizations, and business site selection, for prospective business
\par owners. Clinics that focus on particular problems of small firms in
\par specific industrial categories are held on an as-needed basis.
\par
\par A Final Word
\par
\par In completing this Management Aid, you have put in a great deal of time and
\par effort. You should now have all of the elements needed to present as simple
\par or sophisticated a prospectus for your enterprise as you desire. More
\par important, you have created the management tools to guide you in your
\par venture. Once the business opens its doors, you will be inundated by the
\par details, problems, challenges and joys of going it alone. It will be
\par difficult to hold to your course through the rough seas ahead, but don't
\par forget this "chartbook", it will see you through to "Port Profit." It
\par should be a living document, referred to regularly, massaged constantly,
\par and revised to reflect your experience. Begin a planning cycle that expands
\par this first year plan into one that spans three or five years out. Update it
\par at regular intervals. Set your goals and live by them. Your success is in
\par your hands. Good planning and good execution!
\par
\par
\par
\par
\par PROFIT AND LOSS PROJECTION
\par
\par The profit and loss statement (P&L) is valuable as a planning tool and as a
\par key management tool to help control operations to reach business goals. It
\par enables the owner/manager to develop a "preview" of the amount of profit,
\par or loss, generated each month, and for the business year -- based on
\par reasonable predictions of monthly levels of sales, costs, and expenses. The
\par owner/manager can compare the year's expected profits or losses against the
\par profit goals and needs established for the business. A completed P&L
\par statement allows the owner/manager to compare actual figures with the
\par monthly projections, and to take steps to correct any problems.
\par
\par REVENUE (Sales)
\par
\par * List the departments within the business, e.g., assume your business is
\par appliance sales and service: New appliances, used ones, parts, in-shop
\par service, on-site service.
\par
\par * In the "Estimate" columns, enter a reasonable projection of monthly sales
\par for each department of the business. Include cash and on-account sales. In
\par the "Actual" columns, enter the actual sales for the month as they become
\par available.
\par
\par * Exclude from the Revenue section any revenue that is not strictly related
\par to the business.
\par
\par COST OF SALES
\par
\par * Cite costs by department of the business, as above.
\par
\par * In the "Estimate" columns enter the cost of sales estimated for each
\par month for each department. For product inventory, calculate the cost of the
\par goods sold for each department (beginning inventory plus purchases and
\par transportation costs during the month, minus the inventory). Enter "Actual"
\par costs when known each month.
\par
\par Gross Profits -- Subtract the total cost of sales from the total revenue.
\par
\par EXPENSES
\par
\par * Salary Expenses: Base pay plus overtime.
\par * Payroll Expenses: Include paid vacations, sick leave, health
\par insurance, unemployment insurance, social security taxes.
\par * Outside Services: Include costs of subcontracts, overflow
\par work farmed out, special or one-time services.
\par * Supplies: Services and items purchased for use in the
\par business, not for resale.
\par * Repairs and Maintenance: Regular maintenance and repair,
\par including periodic large expenditures such as painting or decorating.
\par * Advertising: Include desired sales volume, and yellow pages
\par expenses, e.g.
\par * Car, Delivery and Travel: Include charges if personal car used
\par in business, including parking, tolls, buying trips, etc.
\par * Accounting and Legal: Outside professional services.
\par * Rent: List only real estate used in the business.
\par * Telephone: Self-explanatory.
\par * Utilities: Water, heat, light, etc.
\par * Taxes (real estate, etc.): Inventory, sales, excise tax, others.
\par * Interest: Self-explanatory.
\par * Depreciation: Amortization of capital assets.
\par * Other Expenses (specify each): e.g., tools, leased equipment.
\par * Miscellaneous (unspecified): Small expenditures without
\par separate accounts.
\par
\par Net Profit -- To find net profit, subtract total expenses from gross profit.
\par
\par APPENDIX B
\par
\par Company Name
\par 1 BALANCE SHEET
\par As of (current date)
\par
\par 2 ASSETS LIABILITIES 7
\par Current Assets Current Liabilities
\par Cash $____ Accounts payable $____
\par Accounts receivable $____ Short-term notes $____
\par less allowance for Current portion
\par doubtful accounts $____ of long-term notes $____
\par Net realizable value $____ Interest payable $____
\par Inventory $____ Taxes payable $____
\par Temporary investments $____ Accrued payroll $____
\par Prepaid expenses $____ Total Current Liabilities $____ 8
\par 3 Total Current Assets $____ Long-Term Liabilities
\par Long-Term Investments Notes payable $____
\par (detailed list) $____ Total Long-Term Liabilities $____ 9
\par 4 Total Investments $____ TOTAL LIABILITIES $____ 7
\par Fixed Assets EQUITY
\par Land $____ Total Owner's Equity
\par Buildings: $____ at (proprietorship) $____
\par cost, less accumulated or
\par depreciation of $____ (Name's) Equity $____
\par Net book value $____ (Name's) Equity $____
\par Equipment: $____ at (partnership)
\par cost, less accumulated Total Partners' Equity $____ 10
\par depreciation of $ or
\par Net book value $____ Shareholders' Equity
\par Furniture/Fixtures: $____ at (corporation)
\par cost, less accumulated Capital stock $____
\par depreciation of $____ Capital paid-in in excess
\par Net book value $____ of par $____
\par Autos/Trucks: $____ at Retained earnings $____
\par cost, less accumulated Total Shareholders' Equity $____
\par depreciation of $____ TOTAL LIABILITIES
\par Net book value $____ AND EQUITY $____ 11
\par 5 Total Net Fixed Assets $____ RECONCILEMENT OF EQUITY
\par Other Assets As of (current date)
\par (detailed list) $____ Equity at beginning of period $____
\par 6 Total Other Assets $____ Plus: Net income (or Minus:
\par TOTAL ASSETS $____ Net loss) after taxes $____
\par Plus: Additional capital
\par contributions
\par (investments by owner(s)
\par or stock purchases by
\par shareholders $____
\par Less: Total deductions
\par (withdrawals by owner(s) or
\par dividends to shareholders) $____
\par Equality as shown on current
\par Balance sheet $____ 12
\par
\par Source: "Understanding Financial Statements," Small Business Reporter,
\par Copyright: Bank of America NT & SA, 1980.
\par
\par APPENDIX B1
\par
\par Sample Blank Balance Sheet
\par
\par The following text covers the essential elements of a Balance Sheet.
\par Figures used to compile the Balance Sheet are taken from the previous and
\par current Balance Sheet as well as the current Income Statement (or Profit &
\par Loss Statement). The report is usually attached to the Balance Sheet.
\par
\par 1. Heading -- The legal name of the business, the type of statement, and
\par the day, month, and year. Must be shown at the top of the report.
\par
\par 2. Assets -- Anything of value that is owned or legally due the business.
\par Total assets include all net realizable and net book (also net carrying)
\par values. Net realizable and net book values are amounts derived by
\par subtracting any estimated allowances for doubtful accounts, depreciation,
\par and reductions of future service -- such as amortization of a premium
\par during the term of an insurance policy -- from the acquisition price of
\par assets.
\par
\par 3. Current Assets -- Cash and resources that can be converted into cash
\par within 12 months of the date of the Balance Sheet (or during one
\par established cycle of operations). Besides cash (money on hand and demand
\par deposits in the bank, e.g., checking accounts and regular savings
\par accounts), resources include:
\par
\par Accounts Receivable -- The amounts due from customers in
\par payment for merchandise or services.
\par Inventory -- Includes raw materials on hand, work in process,
\par and all finished goods either manufactured or purchased for resale.
\par Temporary Investments -- Interest- or dividend-yielding
\par holdings expected to be converted into cash within a year. Also called
\par marketable securities or short-term investments, they include stocks and
\par bonds, certificates of deposit, and time deposit savings accounts. List on
\par the Balance Sheet at either their cost or market value, whichever is less.
\par Prepaid Expenses -- Goods, benefits, or services a business
\par buys or rents in advance of use. Examples are office supplies, insurance
\par protection, and floor space.
\par
\par 4. Long-Term Investments -- Also called long-term assets. They are holdings
\par the business intends to keep for at least a year and that typically yield
\par interest or dividends. Included are stocks, bonds, and savings accounts
\par earmarked for special purposes.
\par
\par 5. Fixed Assets -- Fixed assets, frequently called plant and equipment, are
\par the resources a business owns or acquires for use in operations and does
\par not intend for resale. Land is listed at its original purchase price, with
\par no allowance for appreciation or depreciation. Other fixed assets are
\par listed at cost, less depreciation. Fixed assets may be leased. Depending on
\par the leasing arrangement, both the value and the liability of the leased
\par property may need to be listed on the Balance Sheet.
\par
\par 6. Other Assets -- Resources not listed with any of the above assets.
\par Examples include tangibles such as outdated equipment salable to the scrap
\par yard, and intangibles such as trademarks.
\par
\par 7. Liabilities -- All monetary obligations of a business and all claims
\par creditors have on its assets.
\par
\par 8. Current Liabilities -- All debts and obligations payable within 12
\par months or within one cycle of operations. Typically they are:
\par
\par Accounts Payable -- Amounts owed to suppliers for goods and
\par services purchased in connection with business operations.
\par Short-Term Notes -- The balance of principal due to pay off
\par short-term debt for borrowed funds.
\par Current Portion of Long-Term Notes -- Current amount due of
\par total balance on notes whose terms exceed 12 months.
\par Interest Payable -- Any accrued fees due for use of both short- and
\par long-term borrowed capital and credit extended to the business.
\par Taxes Payable -- Amounts estimated by an accountant to have
\par been incurred during the accounting period.
\par Accrued Payroll -- Salaries and wages currently owned.
\par
\par 9. Long-Term Liabilities -- Notes, contract payments, or mortgage payments
\par due over a period exceeding 12 months or one cycle of operations. They are
\par listed by outstanding balance, less the current portion due.
\par
\par 10. Equity -- Also called net worth. Equity is the claim of the owner(s) on
\par the assets of the business. In a proprietorship or partnership, equity is
\par each owner's original investment plus any earnings after withdrawals.
\par
\par In a corporation, the owners are the shareholders. The corporation's equity
\par is the sum of contributions plus earnings retained after paying dividends.
\par
\par 11. Total Liabilities and Equity -- The sum of these two amounts must
\par always match that for Total Assets.
\par
\par 12. Reconcilement of Equity -- Used for proprietorships and partnerships,
\par this report reconciles the equity shown on the current Balance Sheet. It
\par records equity at the beginning of the accounting period and details
\par additions to or subtractions from this amount made during the period.
\par Typically, additions and subtractions are net income or loss and owner
\par contributions and/or deductions.
\par
\par For corporations, the same type of report is called the Statement of
\par Retained Earnings. It lists increases or decreases in this accumulated net
\par income since the beginning of the current period.
\par
\par Source: Extracted from "Understanding Financial Statements;' Small Business
\par Reporter, Copyright: Bank of America NT & SA 1980.
\par
\par
\par
\par 1. CASH ON HAND. . . . . . . . . . Cash on hand same as (7), Cash Position
\par (Beginning of month) Previous Month
\par 2. CASH RECEIPTS
\par (a) Cash Sales. . . . . . . . . All cash sales. Omit credit sales unless
\par cash is actually received
\par (b) Collections from Credit . . Amount to be expected from all credit
\par Accounts accounts
\par (c) Loan or other cash. . . . . Indicate here all cash injections not
\par injection shown in 2(a) or 2(b) above. See "A"
\par of "Analysis"
\par 3. TOTAL CASH RECEIPTS . . . . . . Self explanatory
\par (2a+2b+2c=3)
\par 4. TOTAL CASH AVAILABLE. . . . . . Self explanatory
\par (Before cash out)(1+3)
\par 5. CASH PAID OUT
\par (a) Purchases (Merchandise) . . Merchandise for resale or for use in
\par product (paid for in current month)
\par (b) Gross wages (excludes . . . Base pay plus overtime (if any)
\par withdrawals)
\par (c) Payroll expenses. . . . . . Include paid vacations, paid sick leave,
\par (Taxes, etc.) health insurance, unemployment insurance
\par etc. (this might be 10 to 45% of 5(b))
\par (d) Outside services. . . . . . This could include outside labor and/or
\par material for specialized or overflow
\par work, including subcontracting
\par (e) Supplies (Office and. . . . Items purchased for use in the business
\par operating) (not for resale)
\par (f) Repairs and Maintenance . . Include periodic large expenditures such
\par as painting or decorating
\par (g) Advertising . . . . . . . . This amount should be adequate to
\par maintain sales volume--include telephone
\par book yellow page cost
\par (h) Car, Delivery, and Travel . If personal car is used, charge in this
\par column--including parking
\par (i) Accounting and legal. . . . Outside services, including for example,
\par bookkeeping
\par (j) Rent. . . . . . . . . . . . Real estate only (See 5(p) for other
\par rentals)
\par (k) Telephone . . . . . . . . . Self explanatory
\par (l) Utilities . . . . . . . . . Water, heat, light and/or power
\par (m) Insurance . . . . . . . . . Coverages on business property and
\par products e.g. fire, liability; also
\par workman's compensation, fidelity, etc.
\par Exclude "executive" life (include in
\par "5W").
\par (n) Taxes (Real estate, etc.) . Plus inventory tax-sales tax-excise tax
\par if applicable
\par (o) Interest. . . . . . . . . . Remember to add interest on loan as it
\par is injected (See 5(p) for other rentals)
\par (p) Other Expenses (Specify . . Unexpected expenditures may be included
\par each) here as a safety factor
\par Equipment expensed during the month
\par should be included here (Non-capital
\par equipment)
\par When equipment is rented or leased
\par record payments here
\par (q) Miscellaneous . . . . . . . Small expenditures for which separate
\par (Unspecified) accounts would not be practical
\par (r) Subtotal. . . . . . . . . . This subtotal indicates cash out for
\par operating costs
\par (s) Loan Principal Payment. . . Include payment on all loans, including
\par vehicle and equipment purchases on time
\par payment
\par (t) Capital Purchases . . . . . Non-expensed (depreciable) expenditures
\par (Specify) such as equipment, building, vehicle
\par purchases, and leasehold improvements
\par (u) Other Start-up Costs. . . . Expense incurred prior to first month
\par projection and paid for after the
\par "start-up" position
\par (v) Reserve and/or Escrow . . . Example: insurance, tax, or equipment
\par (Specify) escrow to reduce impact of late periodic
\par payments
\par (w) Owner's Withdrawal. . . . . Should include payment for such things
\par as owner's income tax, social security,
\par health insurance, "executive" life
\par insurance premiums, etc.
\par 6. TOTAL CASH PAID OUT . . . . . . Self-explanatory
\par (Total 5a thru 5w)
\par 7. CASH POSITION . . . . . . . . . Enter this amount in (1) Cash on Hand
\par (End of month)(4-6) following month--See "A" of "Analysis"
\par
\par ESSENTIAL OPERATING DATA . . . . . This is basic information necessary for
\par (Non-cash flow information) proper planning and for proper cash flow
\par projection. In conjunction with this
\par data, the cash flow can be evolved and
\par shown in the above form.
\par A. Sales Volume (Dollars). . . . . This is a very important figure and
\par should be estimated carefully, taking
\par into account size of facility and
\par employee output as well as realistic
\par anticipated sales (Actual sales
\par performed--not orders received)
\par B. Accounts Receivable . . . . . . Previous unpaid credit sales plus current
\par (End of Month) month's credit sales, less amounts
\par received current month (deduct "C"
\par below)
\par C. Bad Debt (End of Month) . . . . Bad debts should be subtracted from (B)
\par in the month anticipated
\par D. Inventory on Hand. . . . . Last month's inventory plus merchandise
\par (End of Month) received and/or manufactured current
\par month minus amount sold current month
\par E. Accounts Payable. . . . . . . . Previous month's payable plus current
\par (End of Months) month's payable minus amount paid during
\par month
\par F. Depreciation. . . . . . . . . . Established by your accountant, or value
\par of all your equipment divided by useful
\par life (in months) as allowed by Internal
\par Revenue Service
\par
\par Bibliography
\par
\par Information presented here is necessarily selective and no slight is
\par intended toward material not mentioned. Publishers are invited to notify
\par the SBA of relevant publications and other sources of information for
\par possible inclusion in future editions. Prices of publications and their
\par availability are subject to change. Bibliographies may be reprinted but not
\par used to indicate approval or disapproval by the SBA of any private
\par organization, product or service.
\par
\par Accounting
\par
\par Accounting, Finance and Taxation: A Basic Guide for Small Business. Baker,
\par C. Richard, and Hayes, Rick S. 1980. $24.95 cloth. CBI Publishers
\par
\par Accounting Services for Your Small Business. Lipay, Raymond J. 1983. $29.50
\par cloth. Ronald Press
\par
\par Practical Accounting for Small Business. Kirsner, Laura T. 1983. $24.95
\par cloth. Van Nos Reinhold
\par
\par Advertising
\par
\par Advertising and Public Relations for a Small Business. Bellavance, Diane.
\par 1982. $6.95 paper. SBA Books
\par
\par Advertising and Sales Promotion. Brannen, William. 1983. $19.95 cloth;
\par $9.95 paper. Prentice-Hall
\par
\par Advertising for the Small Business. Dean, Sandra L. 1980. $4.95 paper. Self
\par Counsel Press
\par
\par Handbook of Small Business Advertising. Anthony, Michael. 1981. $24.95
\par cloth. Addison-Wesley
\par
\par How to Solve Your Small Business Advertising Problems: The All Media Guide
\par to Effective Advertising. Witcher, William K. 1986. $14.95 cloth. Ad
\par Planners
\par
\par Profitable Advertising Techniques for Small Business. Cook, Harvey. 1981.
\par $10.00 cloth; $8.00 paper. Reston
\par
\par Profitable Methods for Small Business Advertising. Gray, Ernest. 1984.
\par $24.95 cloth. Ronald Press
\par
\par Streetfighting: Low-Cost Advertising Promotion Strategies for Your Small
\par Business. Slutsky, Jeff; Woodruff, Woody. 1983. $7.95 paper. Prentice-Hall
\par
\par Bookkeeping
\par
\par All About Bookkeeping: A Guide for the Small Business. Hutchinson, Susan.
\par 1982. $6.50 paper. Capricornus Press
\par
\par Bookkeeping for a Small Business. Bellavance, Diane. 1985. $2.00 paper. DBA
\par Books
\par
\par Rx for Small Business Success: Accounting, Planning, and Recordkeeping
\par Techniques for a Healthy Bottom Line. Slatter, Jeffrey. 1981. 18.95 cloth;
\par $12.95 paper. Prentice-Hall
\par
\par Business Plans
\par
\par Building Your Business Plan: A Step by Step Approach. McLaughlin, Harold J.
\par 1985. $24.95 cloth. Wiley
\par
\par Business Planning for the Entrepreneur. Williams, Edward E.; Marizo,
\par Salvatore E. 1983. $21.95 cloth. Van Nos Reinhold
\par
\par Buying and Selling a Business
\par
\par Buying and Selling a Business. Coltman, Michael M, 1983. $6.95 paper. ISC Pr
\par
\par Complete Guide to Buying and Selling a Business. Goldstein, Arnold S. 1983.
\par $24.95 cloth. Ronald Press
\par
\par How to Find and Buy Your Business in the Country. Kirkpatrick, Frank;
\par Griffith, Roger--Editor. 1985. $11.95 paper. Storey Comm Inc.
\par
\par The Sale of a Small Business. Durin, William H. 1982. $50.00 cloth.
\par Business Sale Institute
\par
\par Children
\par
\par Big Bucks for Kids. Leisure, Jan. 1983. $5,95 paper. Andrews & McMeel
\par
\par Choosing a Business
\par
\par Cash in on Your Bright Ideas. Siposs, George G. 1980. $14.95 paper.
\par Universal Develop
\par
\par Earn Money at Home. Davidson, Peter, 1981. $6.95 paper. McGraw-Hill
\par
\par 555 Ways to Earn Extra Money. Levinson, Jay Conrad. 1982. $19.50 cloth. HR&W
\par
\par How to be Employed and Make a Spectacular Success in an Extra Business of
\par Your Own. Tabares, E. F. 1982. $69.85 cloth. Institute for Economic and
\par Financial Research
\par
\par How to Generate New Original, Moneymaking Ideas. Mulville, Dean R. 1980.
\par $29.85 cloth. American Classical College Press
\par
\par How to Pick the Right Small Business Opportunity. Albert, Kenneth J. 1980.
\par $5.95 paper. McGraw-Hill
\par
\par How to Start a Sideline Business of Your Own and Make a Success Out of It.
\par McPeters, Colin F. 1980. $39.45 cloth. Institute for Economic and Financial
\par Research
\par
\par Make Money by Moonlighting. Lander, Jack. 1982. $9.95 paper. Enterprise
\par Publishing
\par
\par No Job? No Sweat!: Make a Potful of Money at Home in Your Own Business.
\par Sharratt. Michael, and Sharratt, Suzanne. 1983. Paper Sharratt & Co.
\par
\par 100 Surefire Businesses You Can Start with Little or No Investment.
\par Feinman, Jeffrey. 1976. $2.95 paper. Playboy Paperbacks
\par
\par Profit from Your Money-Making Ideas. Holtz, Herman R. 1982. $8.95 paper.
\par AMACOM
\par
\par Small Business Opportunities. Chapman, A.C. 1984. $9.95 paper.
\par Prentice-Hall
\par
\par So You Want To Start a Business! Delaney, William A. 1984. $9.95 paper.
\par Prentice-Hall
\par
\par Collections
\par
\par Collection Strategies & Techniques. Rutherford, R.D. Andover, James
\par J.--Editor. 1985, $19.95 paper, NACM
\par
\par Collection Techniques for the Small Business. Paulsen, Timothy R. 1984.
\par $4.95 paper. ISC Pr
\par
\par The Complete Credits and Collection Starter Success Kit. Revised edition.
\par Scalo, James V. 1981. International Wealth
\par
\par Credit and Collections for Small Business. Kitzing. Donald R. 1981. $17.95
\par cloth. McGraw-Hill
\par
\par Computers
\par
\par Small Business Computers for First-Time Users. Beaman. I. R. 1983. $21.00
\par paper. International Publications Service
\par
\par So You are Thinking about a Small Business Computer. Cannning, R. G., and
\par Leeper, N. C. 1982, $18.95 cloth: $10.95 paper. Prentice-Hall
\par
\par Understanding and Selecting Small Business Computers: Laboratory Workbook.
\par Gibson, Mary L. 1986. $7.95 paper. Prentice-Hall
\par
\par Using Small Business Computers. Dologite, Dorothy G. 1984, $25.95 cloth.
\par Prentice-Hall
\par
\par Using Small Business Computers with Lotus 1-2-3, dBase II & Wordstar.
\par Dologite, Dorothy G. 1985. $25.95 cloth. Prentice-Hall
\par
\par Word Processing for Small Business. Jong, Steven F. 1983. $11.95 paper. Sams
\par
\par Cost Accounting
\par
\par Cost Accounting: Processing, Evaluating and Using Cost Data; Second Edition.
\par Morse, Wayne J. 1981 cloth. Addison-Wesley
\par
\par Cottage Industry, General
\par
\par The Best of Both Worlds: A Guide to Home-Based Careers. Anderson, Joan W.
\par 1982. $10.95 cloth; $6.95 paper. Betterway Publications
\par
\par Climb Your Own Ladder. Lieberoff, Allend. 1982. Simon and Schuster
\par
\par Cottage Industries. Filbee, Marjorie. 1982. $22.50 cloth. David & Charles
\par
\par Earn Money at Home. Davidson, Peter. 1981. $6.95. McGraw-Hill
\par
\par Extra Cash for Women. Gillenwater, Susan, and Dennis, Virginia. 1982. $8.95
\par paper. Writer's Digest Books
\par
\par Homebased Businesses. Feldman, Beverly N. (editor). 1982. $6.95 paper. Till
\par Press
\par
\par Home Inc. Feldstein, Stuart. 1981, $12.95. Grosset and Dunlap
\par
\par Home Work: The Stay-at-Home Money Book. Judge, Vira H. 1977. $6.95 cloth.
\par Deseret Books
\par
\par How to Make Money at Home. Shebar, Sharon Sigmond, and Schoder, Judith.
\par 1982. $7.95 paper. Simon & Schuster
\par
\par How to Start a Business in Your Home and Grow. Witt, Bud, 1980. $12.00
\par paper. Bud Witt
\par
\par Money in the Cookie Jar. Kilgo, Edith Flowers. 1980. Paper. Baker Book House
\par
\par The #1 Home Business Book. Delany, George, and Delany, Sandra. 1981. $4.95
\par paper. Liberty Publishing
\par
\par Starting a Mini-Business: A Guidebook for Seniors. Olsen, Nancy; Boore,
\par Sara--Illustrator. 1986. $8.95 paper. Bear Flag Books
\par
\par Stay Home and Make Money. Von Hoelscher, Russ. 1981. $9.95 paper. Profit
\par Ideas
\par
\par Turn Your House into a Money Factory. King, Norman. 1982. $6.50 paper. Quill
\par
\par Women Working at Home: The Homebased Business Guide and Directory. Behr,
\par Marion. 1981. $12.95 paper. WWH Press
\par
\par Worksteads. Hewes, Jeremy J. 1981. Dolphin Books
\par
\par Crafts
\par
\par Creative Cash--How to Sell Your Crafts, Needlework, Designs & Know-How.
\par Brabec, Barbara. 1979. $9.95 paper. Barrington Press
\par
\par The Goodfellow Catalogue of Wonderful Things No. 3. Weills, Christopher,
\par and Satterlee, Sarah (editors). 1981. $13.95 paper. Chilton Books
\par
\par Start & Run a Profitable Craft Business. Hynes, William G. 1984. $10.95
\par paper. ISC Pr
\par
\par Electronic Cottage
\par
\par The Electronic Cottage. Deken, Joseph. 1981. $15.95 cloth, Morrow
\par
\par Employees
\par
\par Practical Personnel Policies for Small Business. Cohn, Theodore, and
\par Lindberg, Roy A. 1983. $21.95 cloth. CBI Publishing
\par
\par Staffing a Small Business: Hiring, Compensating & Evaluating. Worthington,
\par Anita E.; Worthington, E. Robert. 1985. $33.95 paper. Oasis
\par
\par Energy
\par
\par Reducing Energy Costs in Small Business. IMR Corporation. 1983. $19.95
\par cloth. Reston
\par
\par Exporting
\par
\par How to Prepare and Process Export-Import Documents: A Fully Illustrated
\par Guide. Hicks, Tyler G. 1983. $25.00 paper. International Wealth
\par
\par Family Business
\par
\par Family Business and Small Business Suggestions Rhyming Poetry Recital.
\par Alpha Pyramus Staff. 1985. $2.95 paper. Alpha Pyramus
\par
\par Inside the Family Business. Danco, Leon A. 1982. $19.95 cloth. Prentice-Hall
\par
\par Success and Survival in the Family Owned Business. Alcorn, Pat. 1982.
\par $19.95 cloth. McGraw-Hill
\par
\par Financing
\par
\par Assisting Small Business Clients in Obtaining Funds. 1982. $5.00 paper.
\par American Institute of CPAs.
\par
\par Business Borrowers Complete Success Kit. 2nd edition. Hicks, Tyler G, 1981.
\par $99.50 paper. International Wealth
\par
\par Business Capital Sources. 2nd edition Hicks, Tyler G, 1983. $15.00 paper.
\par International Wealth
\par
\par Financial Tools for Small Business. Carey, Omer; Olson, Dean. 1983. $17.95
\par paper. Reston
\par
\par How to Borrow Money from a Bank. Alexander. Don H. 1983. $5.50 paper. DHA &
\par Associates
\par
\par How to Finance Your Small Business with Government Money: SBA & Other
\par Loans. 2nd edition. Hayes, Rick S., and Howell, John C. 1983, $17.95 paper.
\par Ronald Press
\par
\par Insider's Guide to Small Business Resources. Gumpert, David E., and
\par Timmons, Jeffrey, 1982. $24.95 cloth. Doubleday
\par
\par Maximizing Cash Flow: Practical Finance Control for Your Business. Toncre,
\par Emery. 1986. $24.95 cloth. Wiley
\par
\par The Small Business Guide to Borrowing Money. Goldberg, Philip, and Rubin,
\par Richard. 1980. $24.95 cloth. McGraw-Hill
\par
\par Small Business Investment Company Directory and Handbook. 2nd edition.
\par Hicks, Tyler G. 1983. $15.00 paper. International Wealth
\par
\par Start-Up Money: How to Finance Your New Small Business. McKeever, Michael.
\par 1986. $12.95 paper. Nolo Pr
\par
\par Up-Front Financing: An Entrepneneur's Guide. Silver. A. David. 1982. $15.95
\par cloth. Ronald Press
\par
\par Who's Who in Venture Capital. Silver, A. D. 1984. $90.00 cloth. Wiley
\par
\par Government Regulations
\par
\par Financial Reporting Requirements of Small Publicly Owned Companies. Arthur
\par D. Little, Inc. 1984, $10.00 paper. Finan Acct
\par
\par Government Requirements of Small Business. Cole, Roland J., and Tegeler,
\par Philip D. 1980. $21.95 cloth. Lexington Books
\par
\par Incorporating
\par
\par Incorporation Handbook for Small Business Owners. Cook, Wade B, 1986.
\par $12.95 paper. Regency Books
\par
\par Inc. Yourself: How to Profit by Setting up Your Own Corporation. McQuown,
\par Judith, H. 1981. $6.95 paper. Warner Books
\par
\par Insurance
\par
\par Insurance Guide for Small Business. Robinson, Gary. 1983. $32.95 cloth. PSI
\par Research
\par
\par Legal Matters
\par
\par The Complete Legal Guide for Your Small Business. Adams, Paul. 1982. $19.95
\par cloth. Ronald Press
\par
\par Estate Planning for Owners of Small Business. Hamline University Advanced
\par Legal Staff. 1986. $47.70 paper. Hamline Law
\par
\par Legal Handbook for Small Business. Lane, Marc. 1978. $15.95. AMACOM
\par
\par The Legal Start-Up Kit. Edwards. Paul and Sarah. 1983. $11.45. Home
\par Enterprises Unlimited
\par
\par Making the Law Work for You: A Guide for Small Business. Rice, Jerome S.,
\par and Libbey, Keith. 1980. $10.95 cloth; $4.95 paper. Contemporary Books
\par
\par The Small Business Legal Advisor. Hancock, William A. 1986. $9.95 paper.
\par McGraw-Hill
\par
\par Small Business Legal Handbook. Friedman, Robert. 1985. $49.95 cloth.
\par Enterprise Del
\par
\par Marketing
\par
\par Low Cost Market Research: Guide for Small Business. Gorton, Keith, and
\par Carr, Isobel, 1983. $26.95 cloth. Wiley
\par
\par Practical Marketing for Your Small Retail Business. Brannen, William H.
\par 1981. $16.95 cloth; $7.95 paper. Prentice-Hall
\par
\par Profitable Sales Management & Marketing for Growing Businesses. Calvin,
\par Robert J. 1984. $31.95 cloth. Van Nos Reinhold
\par
\par The Secrets of Practical Marketing for Small Business. Holtz, Herman. 1982
\par $16.95 cloth; $7.95 paper. Prentice-Hall
\par
\par Start Your Own Store: Managing, Merchandising, and Evaluating. Packard,
\par Sidney, and Carron, Alan J. 1982. $19.95 cloth. Prentice-Hall
\par
\par Successful Marketing for Small Business. Cohen, William A., and Reddick,
\par Marshall E. 1981. $17.95 cloth. AMACOM
\par
\par Pensions
\par
\par Small Business Pensions Plans. Martin, Thomas J. 1982. $15.95 cloth. HR&W
\par
\par Successful Pension Design for the Small to Medium Size Business. Slimmon,
\par Robert F. 1980. $69.50 cloth, Institute for Business Planning
\par
\par Promotion and Public Relations
\par
\par How to Promote Your Business. Hathaway-Bates, John. 1981. $9.25 paper.
\par Asigan Ltd.
\par
\par The Publicity and Promotion Handbook: A Complete Guide for Small Business.
\par Carlson, Linda. 1981. $19.95 cloth. CBI Publishers
\par
\par Successful Public Relations Techniques. Kadon, Ann, and Kadon, John. 1976.
\par $5.00 paper. Modern Schools
\par
\par Purchasing
\par
\par Effective Purchasing and Inventory Control for Small Business. Dollar,
\par William E. 1983. $22,95 cloth. CBI Publishers
\par
\par Security
\par
\par Preventing Crime in Small Business. Clark, Douglas L.; Ramey,
\par Emmett--Editor. 1984. $32.95 paper. PSI Res
\par
\par Security for Small Businesses. Berger. David. 1981. $15.95 cloth.
\par Butterworth
\par
\par The Small Business Security Handbook. Keogh, James E. 1980. $15.95 cloth;
\par $7.95 paper, Prentice-Hall
\par
\par Small Business, General
\par
\par Beyond Survival: A Business Owner's Guide for Success. Danco, Leon A. 1982.
\par $19.95. Prentice-Hall
\par
\par Be Your Own Boss: A Step-by-Step Guide to Financial Independence Through
\par Your Own Small Business. Shilling, Dana. 1983. $14.95 cloth, Morrow
\par
\par Decision Making for Small Business Management. Young, Jerrald F. 1982.
\par $15.50 cloth. Krieger
\par
\par The Economics of Small Business. Brock, William A.; Evans, David S. 1986.
\par $35.00 cloth. Holmes & Meier
\par
\par Effective Small Business Management. Hidgetts, Richard M.; Kuratko, Donald,
\par 1986, $22.50 cloth. Academic Press
\par
\par The Encyclopedia of Small Business Resources: Everything You Need to Know
\par to Help Your Business Prosper. Gumpert. David; Timmons, Jeffrey. 1984.
\par $9.95 paper, Harper-Row
\par
\par Getting Started. 2nd edition. 1982, $14.95 cloth, Self Counsel Press
\par
\par Handbook for a Small Office. Wood, Pauline. 1982. $8.95 cloth. Dorrance
\par
\par Have You Got What it Takes? Mancuso, Joseph R. 1982. $16.95 cloth; $7.95
\par paper, Prentice-Hall
\par
\par Honest Business. Phillips, Michael, and Rasberry, Salli. 1981. $10.00
\par cloth; $6.00 paper. Random House
\par
\par How to Improve the Profits of any Small Business. Carlson, Dick. 1981.
\par $25.00 cloth. Public Service
\par
\par How to Make Money in Your Own Small Business. Metcalf, Bunn, 1981. $17.00
\par cloth; $19.00 paper. Reston
\par
\par The Independent Woman. Wisely, Rae, and Sanders, Gladys. 1981. $8.95 cloth,
\par J. P. Tarcher
\par
\par How to Set Up an Effective Filing System. Taylor, Mary Sue. 1981, cloth.
\par National Association of Credit Management
\par
\par
\par In Business for Yourself. Goldstein. Jerome. 1982. $12.95 cloth; $6.95
\par paper. Scribner
\par
\par Making it on Your Own. Feingold, Dr. S. Norman, and Perlman, Dr. Leonard G.
\par 1981. $12.50 cloth. Acropolis Books
\par
\par Managing Your Small Business. Justis, Robert T. 1981. $24.95 cloth.
\par Prentice-Hall
\par
\par The Money Manager. Edwards, Paul and Sarah, 1983. $ 14.95, Home Enterprises
\par Unlimited.
\par
\par Moonlighter's Manual. Swantek, John, 1982. $14.95 paper. Moonlight Press
\par
\par New Venture Creation: A Guide to Small Business Development. Timmons,
\par Jeffrey A. 1985. $30.95 paper. Irwin
\par
\par Profit-Line Management: Managing a Growing Business Successfully. Holtz.
\par Herman R. 1981. $17.95 cloth, AMACOM
\par
\par Profit Secrets for Small Business. Stevens, Mark. 1983. $14.95 paper. Reston
\par
\par Running Your Own Show: Mastering the Basics of Small Business. Curtin,
\par Richard T. 1982. $17.95 cloth; $3.95 paper. John Wiley
\par
\par Run Your Own Retail Store. Burstinger, Irving. $19.95 cloth; $22.95 paper.
\par Prentice-Hall
\par
\par Sell More and Spend Less. Martin, Thomas J, 1980. $15.95 cloth. HR&W
\par
\par Setting Up Shop. Smith, Randy Baca. 1982. $21.95 cloth; $6.95 paper,
\par McGraw-Hill
\par
\par Small Business: Look Before You Leap. 2nd edition. Mucciolo Louis. 1981.
\par $8.95 paper. Arco
\par
\par Small Business Management. 2nd edition. Pickle, H. D., and Abrahson, R. L.
\par 1981. $25.95 cloth. Wiley
\par
\par Small Business Management: A Guide to Entrepreneurship. Siropolis, Nicholas
\par C. 1985. $30.95 cloth, HM Soft-Ref Division
\par
\par Small Business Management: How to Start and Stay in Business. Stillman,
\par Richard J. 1982. $18.95 cloth; $10.95 paper, Little, Brown
\par
\par Small Business Management: Operations and Profile. Tootelain, D. H., and
\par Gaedeke, R. M. 1980. $24.95 cloth. Scott, Foresman
\par
\par Small Business Management: A Practical Approach. 2nd edition, Sullivan,
\par Daniel J., and Lane, Joseph F. 1983. William C. Brown
\par
\par Small Business Survival Guide: Sources of Help for Entrepreneurs. Mancuso,
\par Joseph R. 1980, $9.95 paper, Prentice-Hall
\par
\par Small Firms Growth & Development. Scott; Gibb; Faulkner; Lewis, 1986.
\par $35.00 cloth. Gower Pub Co
\par
\par Small Time Operator: How to Start Your Own Small Business, Keep Your Books,
\par Pay Your Taxes, and Stay Out of Trouble. Rev. edition, Kamoroff, Bernard.
\par 1983. $8.95 paper. Bell Springs Publishers
\par
\par Starting and Managing the Small Business. Kuriloff, Arthur, and Hemphill,
\par John, Jr. 1983. $22.95 cloth. McGraw-Hill
\par
\par Successful Management Strategies for Small Business. Krentzman, Harvey C.
\par 1981. $13.95 cloth; $6.95 paper. Prentice-Hall
\par
\par Successful Small Business Management. 3rd edition, Tate, Curtis E., Jr.;
\par Megginson, Leon C., and Scott, Charles R., Jr. 1982. $22.50 cloth. Dorsey
\par
\par Survival of the Small Firm. Stanworth, John; Watkins, D.; Curran, J. 1986.
\par $24.95 cloth. Gower Publishing Co
\par
\par Sweat Equity: What it Really Takes to Build America's Best Small
\par Companies--By the Guys Who Did It. Smith, Geoffrey; Brown, Paul B. 1986.
\par $17.95 cloth. S&S
\par
\par Thirty-Six Small Business Mistakes and How to Avoid Them. Stevens, Mark.
\par 1982. $4.95 paper. Prentice-Hall
\par
\par The Time Manager. Edwards, Paul and Sarah. 1983. $6.20. Home Enterprises
\par Unlimited
\par
\par Up Your Organization. Dible, Donald. 1981, $10.00. Reston
\par
\par Untold Facts about the Small Business Game. Blagrove, Luanna C. 1980 $24.95
\par cloth; $19.95 paper. Blagrove Publications
\par
\par When Your Name Is on the Door. Brodie, Earl D. 1981, $24.95 cloth, Books in
\par Focus
\par
\par Specific Home-Based Businesses
\par
\par Cashing in on Booking. Baker, Nancy C. 1982. $8.95 paper. Contemporary Books
\par
\par Cater from Your Kitchen. Blanchard, Marjorie P. 1981. $8.95 paper.
\par Bobbs-Merrill
\par
\par Clowns, Clients, and Chaos: Starting a Hometown Talent Agency for Fun and
\par Profit. Elliott, Tom. 1983. $17.95 paper. TEP
\par
\par A Complete Guide to Marketing Magazine Articles. Newcomb, Duane, 1975.
\par $9.95 cloth. Writer's Digest Books
\par
\par Consulting: The Complete Guide to a Profitable Career. Kelley, Robert E.
\par 1981. $17.95 cloth, Scriber's
\par
\par The Corner Grocery Store. Otten, Catherine. 1980. $4.95 paper. Tech Data
\par
\par Family Day Care. Squibb, Betsy, 1980. $10.95 cloth, Harvard Common Press
\par
\par Financial Security and Independence through a Small Business Franchise.
\par Rev. edition. Scherer, Daniel J. 1982. $3.50 paper. Pilot Books
\par
\par Flea Market Handbook. Miner, Robert G. 1981, $7.95 paper. Berkshire
\par Traveller
\par
\par Freelance Writing for Profit. Boeschen, John. 1982, $6.95 paper. St.
\par Martin's Press
\par
\par How to be a Freelance Photographer. Schwartz, Ted. 1980, $4.95 paper.
\par Contemporary Books
\par
\par How to be a Successful Housewife Writer. Shimberg, Elaine Fantle. 1979.
\par $10.95 cloth. Writer's Digest Books
\par
\par How to Become a Successful Consultant in Your Own Field. Bermont, Hubert.
\par 1978. $20.00 spiral bound. Bermont Books
\par
\par How to Become Wealthy Publishing a Newsletter. Mall, E. Jane. 1983. $17.50
\par paper. International Wealth
\par
\par How to Create and Market a Successful Seminar or Workshop. Shenson, Howard
\par L, 1981, $27.00 cloth. Bermont Books
\par
\par How to Earn $25,000 a Year or More Typing at Home. Drouillard, Anne, and
\par Keefe. William F. 1973. cloth, Frederick Fell
\par
\par How to Set Up and Run a Successful Typing Service. Goodrich, Donna, 1983.
\par $8.95 paper. Wiley
\par
\par How to Start & Manage a Dance Fitness Business. Holt. Linda. 1984. Paper.
\par Strode
\par
\par How to Start and Run a Successful Home Typing Business. Glenn, Peggy, 1980.
\par $14.95 paper. Aames-Allen
\par
\par Start & Run a Profitable Home Typing Business. Aliaga, Barbara, 1984. $9.95
\par paper. ISC Pr
\par
\par How to Start Your Own Secretarial Services Business at Home. Kozlow, S. G.
\par 1980. $12.95 cloth. SK Publications
\par
\par Profitable Part-Time Full-Time Freelancing. Rees, Clair. 1980. $10.95
\par cloth, Writer's Digest Books
\par
\par Publishing Newsletter. Hudson, Howard Penn, 1982, $16.95 cloth. Charles
\par Scribner's Sons
\par
\par Start and Run a Successful Beauty Parlor. Poque, Paul. 1983. Paper. Self
\par Counsel Press
\par
\par Start and Run a Successful Video Business. Loh, Stan. 1983. $3.95 paper.
\par Royal Court
\par
\par Successful Free-Lancing. Faux, Marian. 1982. $11.95 cloth. St. Martins Press
\par
\par Suggestions for Making Money Addressing and Stuffing Envelopes. Doyle, A.
\par C. 1983. $9.95 paper. Center Self
\par
\par Suggestions for Starting a Business from Businesses that Are Going Out of
\par Business. Doyle, A. C. 1983. $16.95 paper. Center Self
\par
\par Thirty-Six Thousand Dollars a Year in Your Own Home Merchandising Business.
\par Masser, Darry. 1982, $4.95, Prentice-Hall
\par
\par Turn Your Kitchen into a Goldmine. Howard, Alice. 1981. $12.95 cloth.
\par Harper and Row
\par
\par Women Working at Home: The Homebased Business Guide and Directory. Behr,
\par Marion. 1981. $12.95 paper. WWH Press
\par
\par You Can Sell Your Photos. Scanlon, Henry. 1980. Cloth. Harper and Row
\par
\par Magazines
\par
\par Family Circle. Monthly. 488 Madison Avenue, New York, NY 10022.
\par
\par In Business. Monthly. Box 323, 18 South Seventh Street, Emmaus, PA 18049
\par
\par Inc. Monthly. 38 Commercial Wharf, Boston, MA 02110.
\par
\par Money. Monthly. 3435 Wilshire Blvd., Los Angeles, CA 90010.
\par
\par The Mother Earth News. Monthly. P.O. Box 70, Hendersonville, NC 28791.
\par
\par Mothering. Monthly. P.O. Box 2046, Albuquerque, NM 87103.
\par
\par Nation's Business. Monthly. 1615 H Street, NW, Washington, DC 20062.
\par
\par Salesman's Opportunity. Monthly. Suite 1405, 6 North Michigan, Chicago, IL
\par 60602.
\par
\par Selling Direct. Monthly. 6255 Barfield Road, Atlanta, GA 30328.
\par
\par Venture. Monthly. 35 West 45th Street, New York, NY 10036.
\par
\par The Writer. Monthly. 8 Arlington Street, Boston, MA 02116.
\par
\par Writer's Digest. Monthly. 9933 Alliance Road, Cincinnati, OH 45242.
\par
\par Newsletters
\par
\par Alliance. Quarterly. National Alliance of Homebased Businesswomen, P.O. Box
\par 95, Norwood, NJ 07648.
\par
\par Art Marketing Letter. 10 issues per year. R. Lubow Presentations, 2282
\par Highway MM, Oregon, WI 53575.
\par
\par Behind Small Business. 10 issues per year. Dona Risdall, P.O. Box 37147,
\par Minneapolis, MN 55431.
\par
\par Boardroom Reports. 26 issues per year. 500 Fifth Avenue, New York, NY 10110.
\par
\par Business Mailers Review. 24 issues per year. Van H. Seagraves, 1813
\par Shepherd St., NW, Washington, DC 20011.
\par
\par The Business Owner. Monthly. 383 South Broadway, Hicksville, NY 11801.
\par
\par The Business Writer. Twice monthly. Lawrence Ragan Communications, 407 S.
\par Dearborn, Chicago, IL 60605.
\par
\par The Crafts Report. 11 issues per year. 700 Orange Street, Wilmington, DE
\par 19899.
\par
\par CBS Washington Alert. Monthly. General Business Services, 51 Monroe Street,
\par Rockville, MD 20850.
\par
\par DEVA Newsletter. Box C, Burkittsville, MD 21718.
\par
\par Homebased Entrepreneur Newsletter. J. Esters-Brown Publications, P.O. box
\par 19036, Chicago, Il, 60619.
\par
\par The INKLING. Monthly. INKLING Publications, P.O. Box 128, Alexandria, MN
\par 56308.
\par
\par Micro Moonlighter. Monthly. J. Norman Goode, 2115 Bernard Ave., Nashville,
\par TN 37212.
\par
\par Mind Your Own Business At Home. Bimonthly. P.O. Box 14850, Chicago, IL
\par 60614.
\par
\par National Home Business Report. Bimonthly. P.O. Box 10423, Springfield, MO
\par 65808.
\par
\par The Newsletter. Bimonthly. League of N.H. Craftsmen, 205 N. Main Street,
\par Concord, NH 03301.
\par
\par Open Chain. Monthly. Fiber Designs, P.O. Box 2634, Menlo Park, CA 94025.
\par
\par PHOTOLETTER. 22 issues per year. Osceola. WI 54020.
\par
\par The Professional Report. Monthly. 321 Harwood Building, Scarsdale, NY 10583.
\par
\par Pro-To-Type. Quarterly. Peggy Glenn, 924 Main Street, Huntington Beach, CA
\par 92648.
\par
\par The Roper Report. Monthly. P.R. Associates, #3 Malaga Cove Plaza, Box 844,
\par Palos Verdes Estates, CA 90274.
\par
\par Sharing Barbara's Mail. Bimonthly. Artisan Crafts, P.O. Box 10423,
\par Springfield, MO 65808.
\par
\par Small Business Report. Monthly. 477 Lighthouse Avenue, Monterey, CA 93940.
\par
\par Tax Angles. Monthly. 901 N. Washington Street, Alexandria, VA 22314.
\par
\par The Woman's Advocate. Monthly. 3426 American River Drive, Suite 4
\par Sacramento, CA 95825.
\par
\par Words At A Stroke. Quarterly. 394 Cakes Blvd., San Leandro, CA 94577.
\par
\par WP News. Bimonthly. 211 East Olive #210, Burbank CA 91502.
\par
\par Associations
\par
\par Associations are often a good source of information and advice. They
\par publish books, magazines, and newsletters and hold national meetings for
\par home-based business owners.
\par
\par American Craft Council
\par 401 Park Avenue
\par New York, NY 10016
\par 212-696-0710
\par
\par American Federation of Small Businesses
\par 407 South Dearborn
\par Chicago, IL 60608
\par 312-427-0209
\par
\par American Home Sewing Council
\par 150 West 20th Avenue
\par San Mateo, CA 94403
\par 415-341-7441
\par
\par American Society of Artists
\par 1297 Merchandise Mart Plaza
\par Chicago, IL 60654
\par 312-751-2500
\par
\par American Yarn Spinners Association
\par 601 W. Franklin Avenue
\par Box 99
\par Gastonia, NC 28052
\par 704-867-7201
\par
\par Association of Telephone Answering Service
\par 1345 Avenue of the Americas
\par New York, NY 10105
\par 212-586-4050
\par
\par Center for Entrepreneurial Management
\par 83 Spring Street
\par New York, NY 10012
\par 212-925-7304
\par
\par Cottage Industry Miniatures Trade Association
\par Box 2603
\par Lakewood, OH 44107
\par
\par Council of Smaller Enterprises
\par 690 Union Commerce Building
\par Cleveland, OH 44115
\par 216-621-3300
\par
\par Direct Selling Association
\par 1730 M Street, Suite 610
\par Washington, DC 20036
\par 202-293-5760
\par
\par Handweavers Guild of America
\par 65 Lasalle Road
\par West Hartford, CT 06107
\par 203-233-5124
\par
\par H.O.M.E.
\par P.O. Box 31446
\par San Francisco, CA 94131
\par
\par Homebased Businesswoman's Network
\par 5 Ceder Hill Rd.
\par Salem, MA 01970
\par
\par Independent Computer Consultants Association
\par P.O. Box 27412
\par St. Louis, MO 63141
\par 314-567-9708
\par
\par International Information/Word Processing Association
\par 1015 North York Road
\par Willow Grove, PA 19090
\par 215-657-6300
\par
\par National Alliance of Homebased Businesswomen
\par P.O. Box 95HB
\par Norwood, NJ 07648
\par 201-768-7829
\par
\par National Association for the Cottage Industry
\par P.O. Box 14460
\par Chicago, IL 60614
\par 312-472-8116
\par
\par National Association for Public Continuing and Adult Education
\par 1201 16th Street, NW
\par Washington, DC 20036
\par 202-833-5486
\par
\par National Association for the Self-Employed
\par P.O. Box 345749
\par Dallas, TX 75234
\par 800-255-9626 (in Texas: 800-442-4733)
\par
\par National Association of Professional Consultants
\par 20121 Ventura Blvd., Suite 227
\par Woodland Hills, CA 91364
\par 213-703-6028
\par
\par National Association of Women Business Owners
\par 2000 P Street, NW
\par Washington, DC 20036
\par 202-338-8966
\par
\par National Business League
\par 4324 Georgia Avenue, NW
\par Washington, DC 20005
\par 202-638-3411
\par
\par National Federation of Independent Business
\par 150 West 20th Avenue
\par San Mateo, CA 94403
\par 415-341-7441
\par
\par National Needlework Association
\par 230 Fifth Avenue
\par New York, NY 10001
\par 212-685-1646
\par
\par National Small Business Association
\par 1604 K Street, NW
\par Washington, DC 20006
\par 202-296-7400
\par
\par National University Extension Association
\par One Dupont Circle, Suite 360
\par Washington, DC 20036
\par 202-659-3220
\par
\par National Writers Club
\par 1450 South Havana, Suite 620
\par Aurora, CO 80012
\par 303-751-7844
\par
\par Newsletter Association of America
\par 1341 G Street, NW
\par Washington, DC 20045
\par 202-347-5220
\par
\par Rural American Women
\par 1522 K Street, NW, Suite 700
\par Washington, DC 20005
\par
\par Small Business Foundation of America
\par 69 Hickory Drive
\par Waltham, MA 02154
\par
\par Smaller Manufacturers Council
\par 399 Boulevard of the Allies
\par Pittsburgh, PA 15222
\par 412-391-1622
\par
\par Society of Professional Journalists
\par 840 North Lake Shore Drive. Suite 801W
\par Chicago, IL 60611
\par 312-649-0060
\par
\par United Federation of Small Business
\par 4817 Palm Avenue, Suite A
\par Box 936
\par La Mesa, CA 92041
\par 714-464-0746
\par
\par Publishers Names and Addresses
\par
\par If a publisher is not listed, check with your local bookstore.
\par
\par Aames-Allen Publishing Company
\par 924 Main St.
\par Huntington Beach, CA 92648
\par 714-536-4926
\par
\par Academia Press
\par P.O. Box 125
\par Oshkosh, WI 54901
\par 414-235-8362
\par
\par Acropolis Books
\par 2400 17th St., NW
\par Washington, DC 20009
\par 202-387-6805
\par
\par Addison-Wesley
\par Distribution by: Matrix Publications
\par 27 Benefit St.
\par Providence, RI 02904
\par 401-421-2068
\par
\par AMACOM
\par 135 W. 50th St.
\par New York, NY 10020
\par 212-586-8100
\par
\par American Classical College Press
\par P.O. Box 4526
\par Albuquerque, NM 87106
\par 505-843-7749
\par
\par American Institute of CPAs
\par 1211 Avenue of the Americas
\par New York, NY 10036
\par 212-575-6200
\par
\par Andrews and McMeel, Inc.
\par 4400 Johnson Drive
\par Fairway, KS 66205
\par 913-362-1523
\par
\par Arco Publishing
\par 215 Park Ave., South
\par New York, NY 10003
\par 212-777-6300
\par
\par Argus Communications
\par One DLM Park
\par Box 5000
\par Allen, TX 75002
\par 214-247-6300
\par
\par Ballantine Books
\par 400 Hahn Rd.
\par Westminster, MD 21157
\par 212-751-2600 (NY Office)
\par
\par Berkshire Traveller Press
\par Pine Street
\par Stockbridge, MA 01262
\par 413-298-3636
\par
\par Bermont Books
\par 815 15th St., NW
\par Suite 1108
\par Washington, DC 20005
\par 202-737-6437
\par
\par Betterway Publications
\par c/o Berkshire Traveller Press
\par Pine Street
\par Stockbridge, MA 01262
\par 413-298-3636
\par
\par Bibliotheca Press
\par P.O. Box 98378
\par Atlanta, GA 30359
\par 404-588-1328
\par
\par Bobbs-Merrill Company
\par 4300 W. 62nd St.
\par Indianapolis, IN 46468
\par 317-298-5400
\par
\par Barnes and Noble Books
\par 10 E. 53rd St.
\par New York, NY 10022
\par 212-593-7000
\par
\par Bell Springs Publishers
\par P.O. Box 640
\par Laytonville, CA 95454
\par 709-984-6746
\par
\par Books in Focus
\par 160 E. 38th St.
\par Suite 31B
\par New York, NY 10016
\par 212-490-0334
\par
\par Brown, William C.
\par 2460 Kerper Blvd.
\par Dubuque, IA 52001
\par 319-588-1451
\par
\par Business Sale Institute
\par 170 Park Center Plaza
\par Suite 202
\par San Jose, CA 95113
\par 408-286-4850
\par
\par Butterworth Publications
\par 10 Tower Office Park
\par Woburn, MA 01801
\par 617-933-8260
\par
\par CBI Publishing Company
\par 51 Sleeper St.
\par Boston, MA 02210
\par 617-426-2224
\par
\par Chilton Book Company
\par School and Library Services
\par Chilton Way
\par Randor, PA 19089
\par 215-687-8200
\par
\par Contemporary Books
\par 180 N. Michigan Ave.
\par Chicago, IL 60601
\par 312-782-9181
\par
\par Crown Publications
\par 1 Park Ave.
\par New York, NY 10016
\par 212-532-9200
\par
\par David & Charles, Inc.
\par P.O. Box 57
\par North Pomfret, VT 05053
\par 802-457-1911
\par
\par Delmar Publishing Company
\par 7625 Empire Drive
\par Florence, KY 41042
\par 606-525-6600
\par
\par Deseret Book Company
\par 40 E. South Temple
\par P.O. Box 30178
\par Salt Lake City, UT 84130
\par 801-534-1515
\par
\par Devin-Adair Company
\par 143 So. Beach Ave.
\par Old Greenwich, CT 06870
\par 203-637-4531
\par
\par Dilithium Press
\par 11000 S.W. 11th St.
\par Beaverton, OR 97005
\par 503-646-2713
\par
\par Dolphin Books
\par 501 Franklin Ave.
\par Garden City, NY 11530
\par 516-294-4561
\par
\par Dorrance and Company
\par 828 Lancaster Pike
\par Bryn Mawr, PA 19010
\par 215-527-7880
\par
\par Dorsey Press
\par 1818 Ridge Rd.
\par Homewood, IL 60430
\par 312-798-6000
\par
\par Doubleday and Company
\par 501 Franklin Ave.
\par Garden City, NY 11530
\par 516-294-4561
\par
\par Enterprise Del
\par 725 Market St.
\par Wilmington, DE 19801
\par 302-654-0110
\par
\par Farnsworth Publishing Co.
\par 78 Randall Ave.
\par Rockville Center, NY 11570
\par 516-536-8400
\par
\par Fell Publications
\par 386 Park Ave., South
\par New York, NY 10016
\par 212-685-9017
\par
\par Goldberg, J. M.
\par 1735 K St., NW
\par Suite 200
\par Washington, DC 20006
\par
\par Greene Press
\par Fessenden Rd. at Indian Flat
\par P.O. Box 1000
\par Brattleboro, VT 05301
\par 802-257-7757
\par
\par Grosset and Dunlap
\par 51 Madison Ave.
\par New York, NY 10010
\par 212-689-9200
\par
\par Gustafson House
\par GHS Sales
\par Dept. R-01
\par P.O. Box 299
\par Ft. Calhoun, NE 68023
\par
\par Harbor Publishing
\par c/o EMC Publishing
\par 300 York Ave.
\par St. Paul, MN 55101
\par 415-775-4740 (CA office)
\par
\par Harper-Row Publishers
\par Orders to: Keystone Industrial Park
\par Scranton, PA 18512
\par 212-593-7000 (NY office)
\par
\par Harvard Common Press
\par c/o Independent Publishers Group
\par David White, Inc.
\par One Pleasant Ave.
\par Port Washington, NY 11050
\par 612-772-6842
\par
\par Hayden Book Company
\par 50 Essex St.
\par Rochelle Park, NJ 07662
\par 201-843-0550
\par
\par Home Enterprises Unlimited
\par 677 Canyon Crest Drive
\par Sierra Madre, CA 91024
\par 213-355-0800
\par
\par Houghton Mifflin Company (HM)
\par Wayside Road
\par Burlington, MA 01803
\par 617-272-1500
\par
\par HR&W
\par 8 Madison Ave.
\par New York, NY 10017
\par 212-872-2000
\par
\par Institute for Business Planning
\par IBP Plaza
\par Englewood Cliffs, NJ 07632
\par 201-592-2034
\par
\par Institute for Economic and Financial Research
\par P.O. Box 4526
\par Albuquerque, NM 87196
\par 505-843-7796
\par
\par Institute of Industrial Engineers
\par 25 Technology Park/Atlanta
\par Norcross, GA 30092
\par 404-449-0460
\par
\par International Publications Service
\par 114 E. 32nd St.
\par New York, NY 10016
\par 212-685-9351
\par
\par International Wealth Success
\par 24 Canterbury Rd.
\par Rockville Center, NY 11570
\par 516-766-5850
\par
\par Irwin, Richard D.
\par 1818 Ridge Rd.
\par Homewood, IL 60430
\par 312-798-6000
\par
\par Krieger Publishing Company
\par P.O. Box 9542
\par Melbourne, FL 32901
\par 305-724-9542
\par
\par Lexington Books
\par c/o D.C. Heath and Company
\par 125 Spring St.
\par Lexington, MA 02173
\par 617-862-6650
\par
\par Liberty Publishing Company
\par 50 Scott Adam Rd.
\par Cockeysville, MD 21030
\par 301-667-6680
\par
\par Lifetime Learning Publications
\par 10 Davis Drive
\par Belmont, CA 94002
\par 415-595-2350
\par
\par Little, Brown and Company
\par 200 West St.
\par Waltham, MA 02154
\par 617-890-0250
\par
\par McGraw-Hill Book Company
\par 1221 Avenue of the Americas
\par New York, NY 10020
\par 212-997-1221
\par
\par Mississippi, University of
\par Bureau of Business and Economic Research
\par University, MS 38677
\par 601-232-7481
\par
\par Modern Schools
\par 4225 N. Brown Ave.
\par Scottsdale, AZ 85251
\par 602-945-1832
\par
\par Moonlight Press
\par 611 Pawling Ave.
\par Troy, NY 12180
\par
\par Morrow, William and Company
\par Wilmor Warehouse
\par 6 Henderson Dr.
\par West Caldwell, NJ 07066
\par 212-889-3050 (NY office)
\par
\par National Association of Credit Management
\par Book Editing Dept.
\par 475 Park Ave., So.
\par New York, NY 10016
\par 212-578-4431
\par
\par National Textbook Company
\par 4255 Touhy Ave.
\par Lincolnwood, IL 60646
\par 312-679-4210
\par
\par New Century Books
\par 220 Old New Brunswick Rd.
\par Piscataway, NJ 08854
\par 201-981-0820
\par
\par Norton, W. W. and Company
\par 500 Fifth Ave.
\par New York, NY 10110
\par 212-354-5500
\par
\par Padre Productions
\par P.O. Box 1275
\par San Luis Obispo, CA 93406
\par 805-543-5404
\par
\par Para Publishing
\par c/o Baker & Taylor
\par 50 Kirby Ave,
\par Sommerville, NJ 08876
\par 805-968-7277 (CA office)
\par
\par Petrocelli Books
\par 1101 State Rd.
\par Princeton, NJ 08540
\par 609-924-5851
\par
\par Pilot Books
\par 347 Fifth Ave.
\par New York, NY 10016
\par 212-685-0736
\par
\par Playboy Paperbacks
\par 1633 Broadway
\par New York, NY 10019
\par 212-245-9160
\par
\par Prentice-Hall
\par Box 500
\par Englewood Cliffs, NJ 07632
\par 201-592-2000
\par
\par Profit Ideas
\par 8361 Vickers St.
\par Suite 304
\par San Diego, CA 92111
\par
\par PSI Research
\par 1287 Lawrence Station Rd.
\par Sunnyvale, CA 94086
\par 408-745-7093
\par
\par Public Service Publications
\par 1523 W. 8th St.
\par Los Angeles, CA 90017
\par 213-484-1088
\par
\par Quill
\par 105 Madison Ave.
\par New York, NY 10016
\par
\par Random House
\par 400 Hahn Rd.
\par Westminster, MD 21157
\par 212-751-2600 (NY Office)
\par
\par Reston Publishing Company
\par Distributor: Prentice-Hall
\par Box 500
\par Englewood Cliffs, NJ 07632
\par 703-437-8900 (Reston Company office)
\par
\par Ronald Press
\par 605 Third Ave.
\par New York, NY 10158
\par 212-850-6418
\par
\par Royal Court Reports
\par P.O. Box 927
\par Aberdeen, MS 39730
\par
\par Sams, Howard W. and Co.
\par 4300 West 62nd St.
\par Indianapolis, IN 46206
\par 317-298-5400
\par
\par Scott, Foresman and Company
\par 1900 E. Lake Ave.
\par Glenview, IL 60025
\par 312-729-3000
\par
\par Scribner, Charles and Sons
\par 597 Fifth Ave.
\par New York, NY 10017
\par 212-486-2703
\par
\par Self Counsel Press
\par 1303 N. Northgate Way
\par Seattle, WA 98133
\par 206-522-8383
\par
\par Sharratt and Company
\par P.O. Box 2171 SGB
\par Littleton, CO 80161
\par
\par Simon and Schuster
\par 1230 Avenue of the Americas
\par New York, NY 10020
\par 212-245-6400
\par
\par SK Publications
\par 7149 Natalie Blvd.
\par Northfield Center, OH 44067
\par
\par Small Business Publications
\par Box 5SC
\par 800 Beares Way
\par Hyannis, MA 02601
\par
\par Sterling Publishing Company
\par 2 Park Ave.
\par New York, NY 10016
\par 212-532-7160
\par
\par St. Martin's Press
\par 175 Fifth Ave.
\par New York, NY 10010
\par 212-674-5151
\par
\par Tech Data Publications
\par 6324 W. Fond Du Lac Ave.
\par Milwaukee, WI 53218
\par
\par Till Press
\par P.O. Box 27816
\par Los Angeles, CA 90027
\par
\par Transatlantic Arts, Inc.
\par 88 Bridge Rd.
\par Central Islip, NY 11722
\par 516-234-0055
\par
\par Universal Development Publishers
\par 2855 Velasco Lane
\par Costa Mesa, CA 92626
\par 714-540-5452
\par
\par Van Nostrand Reinhold
\par c/o: Lepi Order Processing
\par 7625 Empire Dr.
\par Florence, KY 41042
\par 212-265-8700 (NY office)
\par
\par Warner Books
\par c/o Independent News Company
\par 75 Rockefeller Plaza
\par New York, NY 10019
\par 212-484-8000
\par
\par Weybridge Publishing Company
\par 16911 Brushfield Dr.
\par Dallas, TX 75248
\par 214-233-1151
\par
\par Wiley and Sons (Wiley-Interscience)
\par 605 Third Ave.
\par New York, NY 10158
\par 212-850-6418
\par
\par Witt, Bud
\par P.O. Box 2527
\par 4212 W. Olive
\par Fullerton, CA 92633
\par
\par Writer's Digest Books
\par 9933 Alliance Rd.
\par Cincinnati, OH 45242
\par 513-984-0717
\par
\par WWH Press
\par P.O. Box 237
\par Norwood, NJ 07648
\par 201-548-7524
\par
\par
\par
\par
\par }
Back
