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Today, we'll engage in a peer review of cash flow forecasts. Each student will exchange their work with a partner and provide constructive feedback. Remember to be respectful and professional in your comments.

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1. Exchange forecasts (2 mins)
2. Individual review (15 mins)
3. Discussion with partner (8 mins)
4. Final feedback documentation (5 mins)

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✓ All calculations are correct
✓ Formulas are properly used
✓ Beginning and ending balances match
✓ Cash inflows and outflows are properly categorized
✓ Mathematical principles are correctly applied

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✓ All required sections are included
✓ Revenue streams are fully detailed
✓ Expenses are comprehensively listed
✓ Time periods are clearly defined
✓ Supporting notes are provided where necessary

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✓ Clear and professional layout
✓ Proper labeling of all components
✓ Consistent formatting throughout
✓ Easy to read and understand
✓ Appropriate use of currency symbols

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1. Start with positive aspects
2. Be specific in your comments
3. Provide examples for improvement
4. Focus on the work, not the person
5. Use the rubric as your guide

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• Realistic revenue projections
• Seasonal variations consideration
• Emergency fund allocation
• Operating expenses coverage
• Cash flow timing assumptions

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Please document your feedback using the following structure:
1. Overall impression
2. Strengths (minimum 3)
3. Areas for improvement (minimum 2)
4. Specific suggestions
5. Final score based on rubric