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BUSINESS PLANNING: A GUIDE TO EXPORTING
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Monthly Summary of Cash Receipts and Disbursements
It is important to have information available in summary form with year-to-date balances for each account.
These balances provide the data to create financial statements, prepare government reports, and make decisions
for operating and controlling the business. Following is a model:
510 Rent Expense Ledger
Cumulative
Date
Increase Decrease
Balance
20XX
Jan
400.00
400.00
Feb
400.00
800.00
Mar
400.00
1,200.00
Apr
400.00
1,600.00
May
400.00
2,000.00
Jun
400.00
2,400.00
Keeping Records
The IRS says you must keep your records for as long as they may be needed to administer any IRS 
provision. Keep records that support an item of income or deduction on a return until the statute of limitations
runs out — usually three years after the return is due or filed, or two years from the date the tax was paid,
whichever occurs later.
You may wish to keep your records for a longer period. For instance, journals and ledgers should be kept
indefinitely. Supporting documents can be discarded whenever you stop using them, provided it is past the
three-year statute of limitations.
Business Versus Personal Records
Your business records must be kept separate from personal records. Do not commingle funds or 
information. If you have more than one business, you must keep a set of records for each business. For 
example, if you own a consulting firm and a car wash, you would need to keep three sets of records: one for
each of the businesses and one for your personal records.
Getting Started
Ideally, getting your bookkeeping system up and running would occur at the time the first sales or expense
has been incurred. The sooner you have your system in place and ready to accept the information from your 
business operations, the smoother the job of planning, controlling, and budgeting will be. Be accurate when
recording dollar amounts of cash in and cash out, and keep supporting documents in your files. As you get
more experienced, this process will become easier to handle. Above all, stay on top of your bookkeeping.
The IRS websitecontains a special section for small business and the self-employed. It offers a broad
range of resources across federal and state agencies, as well as industry/profession specific information for 
self-employed entrepreneurs, employers and businesses. 
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BUSINESS PLANNING: A GUIDE TO EXPORTING
Here are the IRS site addresses that might be of specific interest:
Home page for small businesses and self-employed individuals -
http://www.irs.gov/businesses/small/index.html
Small business forms and publications - http://www.irs.gov/formspubs/index.html
IRS forms in espanol - http://www.irs.gov/espanol/article/0,,id=132230,00.html
Frequently Asked Questions - http://www.irs.gov/faqs/index.html
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BUSINESS PLANNING: A GUIDE TO EXPORTING
Sample Outline for an Export Plan
Table of Contents
Executive Summary (one or two pages maximum)
Introduction: Why the Company Should Export
Part I - Export Policy Commitment Statement
Part II - Situation/Background Analysis
Product or Service 
Operations 
Personnel and Export Organization 
Resources of the Firm 
Industry Structure, Competition, and Demand
Part III - Marketing Component
Identifying, Evaluating, and Selecting Target Markets 
Product Selection and Pricing 
Distribution Methods 
Terms and Conditions 
Internal Organization and Procedures 
Sales Goals: Profit and Loss Forecasts
Part IV- Tactics: Action Steps
Primary Target Countries 
Secondary Target Countries 
Indirect Marketing Efforts
Part V - Export Budget
Pro Forma Financial Statements
Part VI - Implementation Schedule
Follow-up 
Periodic Operational and Management Review (Measuring Results Against Plan)
Addenda - Background Data on Target Countries and Market
Basic Market Statistics: Historical and Projected 
Background Facts 
Competitive Environment
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BUSINESS PLANNING: A GUIDE TO EXPORTING
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BUSINESS PLANNING: A GUIDE TO EXPORTING
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- NOTES -
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- NOTES -
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- NOTES -
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