3.8 Capital and financial plan The final section of a business plan presents a firm's pro forma (or projected) financial projections. - Items to include in this section: Sources and uses of funds statement. Assumptions sheet of costs (startup cost, FC and VC) Assumptions sheet of cash flow. Therefore, you have to:- Determine the capital resources needed to enable the business to achieve its objectives Explain and list all different types of costs Explain the unit of cost and how you calculate the Sales Explain the cost of goods sold Prepare cash flow statement: showing the estimated flow of money in and out of the business. Prepare breakeven analysis: This shows the point at which the business will start to make a profit. You n ed also to show to do analysis for the cash flow and breakeven analysis