Financial accounting is the process of recording, summarizing and reporting the myriad of transactions from a business, so as to provide an accurate picture of its financial position and performance. The primary objective of financial accounting is the preparation of financial statements - including the balance sheet, income statement and cash flow statement - that encapsulates the company's operating performance over a particular period, and financial position at a specific point in time.

Taken from: http://www.investopedia.com/terms/f/financialaccounting.asp

 

In this aspect of the company, projections were developed three years, represented in values, ie expenses and costs in months, in the same way cash flow or balance sheet in 3 different scenarios are established:

1. optimistic.
2. Realistic.
3. Pessimistic.

 

In this link, is attached the Balance Sheet file, Click here.