1. BUDGETING: YOUR SPENDING AND SAVINGS PLAN DR. PATRICK BODNAR PARKER COLLEGE OF CHIROPRACTIC © 2005 by Patrick Bodnar and Parker College of Chiropractic. All rights reserved. Any unauthorized use, reproduction or dissemination of this information may be subject to civil and criminal penalties.

2. What is Budgeting?  An annual estimate of the total value of resources required for the performance of your mission  Broken down monthly  Includes estimated revenue and expenses organized by categories

3. Revenue  NP Cash Collections  EP Cash Collections  Insurance Collections  Supply Sales  Equipment Sales  Nutrition Sales

4. Expenses  Staff  Wages  FICA  Professional Development  Misc. Expense  Financial  Bank Fees  Credit Card Processing

5. Expenses Expenses  Office  Rent  Office Supplies  Office Equipment  Healthcare Equipment  Healthcare Supplies  Equipment Maintenance  Telephone  Gas/Electric  Water/Sewage  Insurance  Patient Education Material

6. Expenses  Advertising/Marketing  Print  Cable  Directories  Care Class  Web  Printing/Graphic Artist  Postage  Travel  Cost of Goods Sold