Accounting And Finance Skills

Checklists & Templates for Financial Modeling




Here’s a comprehensive collection of checklists and templates to help you streamline the financial modeling process. These tools cover planning, data input, building the model, and analysis.


1. Financial Modeling Planning Checklist

Purpose: Define the scope, purpose, and structure of the financial model before building it.

| Task | Completed (?/?) | Notes |
|-----------------------------------------------|---------------------|----------------------------------------------|
| Define the purpose of the model | | E.g., valuation, forecasting, decision-making. |
| Identify the key stakeholders | | Who will use the model? (Investors, internal team). |
| Collect relevant historical data | | E.g., revenue, expenses, balance sheets. |
| Define key assumptions | | Growth rates, margins, tax rates, etc. |
| Choose the type of model | | DCF, three-statement, M&A, or LBO. |
| Create a timeline for development | | Break the project into phases (e.g., data collection, building). |
| Set validation and review checkpoints | | Plan peer reviews or testing phases. |


2. Input Data Checklist

Purpose: Ensure accurate, consistent, and relevant inputs for building the model.

| Category | Input | Completed (?/?) | Notes |
|---------------------------|--------------------------------------|---------------------|----------------------------------------|
| Revenue | Historical revenue data (last 3–5 years) | | Break down by segment, product, or geography. |
| | Growth assumptions (e.g., 10% YoY) | | Adjust for seasonal trends or market conditions. |
| Expenses | Historical cost data (COGS, operating) | | Categorize into fixed and variable costs. |
| | Expense ratios (e.g., COGS/Revenue) | | Identify trends or benchmarks. |
| Assets | Current and fixed asset details | | Include depreciation/amortization rates. |
| Liabilities | Short-term and long-term liabilities | | Include loan schedules, interest rates. |
| Equity | Shareholder equity, retained earnings | | Extract from the balance sheet. |
| Tax Rates | Corporate tax rates | | Include local/regional variations. |


3. Building a Financial Model Checklist

Purpose: Ensure all model components are logically connected and functional.

| Category | Task | Completed (?/?) | Notes |
|---------------------------|-----------------------------------------|---------------------|----------------------------------------|
| Structure | Create separate input, calculation, and output sheets | | Simplifies organization and debugging. |
| Assumptions | Build an assumption sheet | | Use color coding for input cells (e.g., blue for inputs). |
| Revenue Forecasting | Link historical trends to assumptions | | Use growth rates or driver-based forecasting. |
| Expense Forecasting | Forecast fixed and variable expenses | | Tie variable expenses to revenue growth. |
| Depreciation/Amortization | Use schedules based on asset lifespan | | Automate using formulas for consistency. |
| Debt/Interest | Build a debt schedule | | Calculate interest expense based on outstanding debt. |
| Working Capital | Forecast changes in AR, AP, and inventory | | Use days ratios (e.g., DSO, DPO, DIO). |
| Financial Statements | Link the Income Statement, Balance Sheet, and Cash Flow Statement | | Ensure the three statements are fully integrated. |
| Error Checking | Add checks for Balance Sheet balancing | | Example: Assets = Liabilities + Equity. |


4. Financial Model Validation Checklist

Purpose: Verify the model’s accuracy, consistency, and usability.

| Task | Completed (?/?) | Notes |
|-----------------------------------------|---------------------|----------------------------------------|
| Cross-check historical data with source files | | Verify inputs against financial reports. |
| Validate formula consistency | | Ensure no broken or circular references. |
| Test key assumptions | | Adjust inputs to check output logic. |
| Conduct sensitivity analysis | | Evaluate how changes in assumptions impact results. |
| Ensure the Balance Sheet balances | | Double-check: Assets = Liabilities + Equity. |
| Check for hardcoded values in formulas | | Inputs should be separate from calculations. |
| Add a summary/dashboard for clarity | | Include key metrics and visualizations. |


5. Financial Analysis Output Checklist

Purpose: Summarize the results in a clear and actionable format for stakeholders.

| Output | Completed (?/?) | Notes |
|---------------------------|---------------------|----------------------------------------|
| Income Statement | | Include key metrics like revenue growth and EBITDA margin. |
| Balance Sheet | | Confirm balances for Assets, Liabilities, and Equity. |
| Cash Flow Statement | | Highlight operating, investing, and financing cash flows. |
| Key Ratios | | Examples: ROE, ROA, Debt-to-Equity, Current Ratio. |
| Sensitivity Analysis | | Present results under different assumptions (e.g., growth rates, WACC). |
| Charts and Visualizations | | Use bar charts, line graphs, and tables for clarity. |


6. Financial Modeling Templates

Template 1: Revenue Forecasting

Purpose: Predict revenue based on historical data and growth assumptions.

| Year | Revenue ($) | Growth Rate (%) | Formula |
|---------------------------|----------------------|----------------------|----------------------------|
| Year 1 (Actual) | $1,000,000 | N/A | Input |
| Year 2 (Forecast) | $1,100,000 | 10% | = Year 1 × (1 + Growth Rate) |
| Year 3 (Forecast) | $1,210,000 | 10% | = Year 2 × (1 + Growth Rate) |


Template 2: EBITDA and Operating Margin

Purpose: Calculate EBITDA and key profitability ratios.

| Metric | Value ($) | Formula |
|--------------------------|----------------------|--------------------------------------|
| Revenue | $1,000,000 | Input |
| COGS | $400,000 | Input |
| Gross Profit | $600,000 | = Revenue - COGS |
| Operating Expenses | $200,000 | Input |
| EBITDA | $400,000 | = Gross Profit - Operating Expenses |
| Operating Margin (%) | 40% | = EBITDA / Revenue × 100 |


Template 3: DCF Valuation

Purpose: Value a company using the Discounted Cash Flow (DCF) method.

| Year | FCF ($) | Discount Factor (1/(1+r)^t) | Present Value (PV) |
|---------------------------|---------------------|---------------------------------|-------------------------|
| Year 1 | $100,000 | 0.909 | $90,909 |
| Year 2 | $120,000 | 0.826 | $99,120 |
| Year 3 | $150,000 | 0.751 | $112,650 |
| Terminal Value (TV) | $1,650,000 | 0.751 | $1,238,150 |
| Total PV | | | $1,540,829 |


Template 4: Sensitivity Analysis

Purpose: Analyze how changes in key assumptions affect valuation.

| Assumption | Scenario A | Scenario B | Scenario C |
|---------------------------|---------------------|---------------------|---------------------|
| Growth Rate (%) | 5% | 10% | 15% |
| WACC (%) | 8% | 10% | 12% |
| DCF Value ($) | $1,200,000 | $1,000,000 | $800,000 |


7. Financial Modeling Best Practices

Color-Coding Standards:

  • Blue: Input values (e.g., assumptions, historical data).
  • Black: Formulas and calculations.
  • Green: Links to other sheets.
  • Red: Error checks or warnings.

Error-Checking Tips:

  1. Add a cell that verifies the Balance Sheet balances: [ {Check} = {Assets} - ({Liabilities} + {Equity}) ]
  2. If the result is not 0, there’s an error.
  3. Use Excel tools like Trace Precedents or Trace Dependents to debug formulas.

Version Control:

  • Keep versioned backups (e.g., v1.0, v1.1) to track changes.

To sum it all up:

These checklists and templates will help you structure your financial models effectively, validate their accuracy, and present actionable insights.


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