4-1 CHAPTER 4 Financial Planning and Forecasting Financial Statements Plans: strategic, operating, and financial Pro forma financial statements SAles forecasts PErcent of sales method Additional Funds Needed (AFN formula Copy right C 2002 by Harcourt, Inc. All rights reserved4 - 1 Copyright © 2002 by Harcourt, Inc. All rights reserved. CHAPTER 4 Financial Planning and Forecasting Financial Statements ◼Plans: strategic, operating, and financial ◼Pro forma financial statements ⚫Sales forecasts ⚫Percent of sales method ◼Additional Funds Needed (AFN) formula