SCHOOL CANTEEN INCOME LEDGER

Particulars

Month

Monthly
Income

2013
JUNE

INCOME
1,118.00
TRAVEL ALLOW. FOR STUDENTS
FEEDING

Feeding

School Clinic

0.35
Debit
Credit

0.05
Debit
Credit

391.30

INCOME
FEEDING
MEDICINES

INCOME
MEDICINES

1,109.00

INCOME
4,353.00
TRAVEL ALLOW FOR STUDENTS

INCOME
MEDICINES
FEEDING

INCOME
FEEDING

327.95

46.85

140.55

93.7

234.25

93.7

219.25

102.75

308.25

205.5

13.75

205.5

388.15

55.45

166.35

110.9

277.25

110.9

58.2

474.6

316.4

291

316.4

217.65

652.95

435.3

1088.25

1,523.55

2,984.00

1,044.40

111.8

435.3
1000

275.85

1127.55

751.7

379.25

751.7

149.2

447.6

298.4

746

298.4

425.05

1575.15

1050.1

1125.25

1050.1

140.1

420.3

280.2

700.5

280.2

565.15

1995.45

1330.3

1825.75

1330.3

59

177

118

295

118

2120.75

1448.3

500
1500
175.35
2,802.00

980.70
1500
343.95

INCOME
1,180.00
413.00
TRAINING REGISTRATION ALLOW FOR STUDENTS
FEEDING
343.95
ENDING BALANCE
69.05

ENDING BALANCE

220.5

1000

December

INCOME
FEEDING

111.8

111.8

ENDING BALANCE

January

0.1
Credit

167.7

1,130.95

ENDING BALANCE
NOVEMBER

279.5

Debit

55.9

607.40

ENDING BALANCE
OCTOBER

0.25
Debit
Credit

100

ENDING BALANCE
SEPTEMBER

111.8

Credit

100

ENDING BALANCE
AUGUST

167.7

0.1
Debit

500
108.70

937.00

0.15
Debit
Credit

500

ENDING BALANCE
JULY

55.9

Faculty & Student H.E. Instructional

School
Revolving Capital
Devt. Fund
Fund
Operations Fund

1,819.00

636.65

1000
624.15

1172.45

1448.3

90.95

272.85

181.9

1,819.00

500.00
136.65

181.9
447.9

90.95

272.85

181.9

1,371.10

181.9

Others

Debit

Credit

Balance

1,118.00
618.00
618.00
618.00
1,555.00
1,555.00
1,455.00
1,455.00
2,564.00
2,464.00
2,464.00
6,817.00
4,817.00
4,817.00
7,801.00
7,301.00
5,801.00
5,801.00
8,603.00
7,103.00
7,103.00
8,283.00
7,283.00
6,939.05
6,939.05
8,758.05
7,810.15
7,810.15

STATEMENT OF FINANCIAL CONDITION

January 30, 2014
ASSETS
Cash and cash equivalents
Accounts Recevables
Inventory
PPE
Utensils
Less : Accumulated depreciation
TOTAL ASSETS

1819.00
0.00
0.00
0.00
0.00
0.00
1819.00

LIABILITIES
Trade Payable
Interest
Income Taxes Payable
Other Payables
TOTAL LABILITIES

0.00
0.00
0.00
0.00
0.00

EQUITY
School Revolving Capital
Add: Net Income Derived from operation of Canteen

TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

Prepared by:
CARLO G. CLETO
H.E Canteen Teacher

1819.00
236.91
2055.91
2055.91

Audited by:
JORDANERSKY D. JAVIER
Math Teacher
MERLYN B. FABRO
Home Economics Teacher

CASH BOOK
Date
Payee/ Payor
Beg. Balance
06-Jan-14
06-Jan-14
06-Jan-14
10-Jan-14
10-Jan-14
10-Jan-14
17-Jan-14
17-Jan-14
17-Jan-14
17-Jan-14
24-Jan-14
24-Jan-14
24-Jan-14
30-Jan-14

Nature of
Transactions
Sales
Purchase
Salaries and Wages
Sales
Purchase
Salaries and Wages
Sales
Purchase
Salaries and Wages
Power, Light & Water
Sales
Purchase
Power, Light & Water
Sales

OR/ Check #

Debit

Amount
Credit

725.00
500.00
0.00
500.00
455.00
0.00
528.00
350.00
0.00
0.00
750.00
514.00
477.09

2802
1180.00
2503.00

2280
967
2296.09

Balance
1556.00
2281.00
1781.00
1781.00
2281.00
1826.00
1826.00
2354.00
2004.00
2004.00
2004.00
2754.00
2240.00
1762.91
1762.91
646
646.00

INVENTORY

Date
31-May-13

Particulars

Amount

Inventory, End
0

30-Jun-13

31-Jul-13

30-Aug-13

30-Sep-13

31-Oct-13

30-Nov-13

20-Dec-13

30-Jan-14

Inventory, End
Juices
Biscuits
Inventory, End
Fruits
Juices
Biscuits
Inventory, End
Juices
Biscuits
Inventory, End
Biscuits
Inventory, End
Breads
Biscuits
Inventory, End
Breads
Juices
Inventory, End
Juices
Biscuits

46
54
100
50
46
108
204
136
108
244
108
108
50
58
108
50
108
158
108
94
202

Inventory, End

0
17-Feb-14

Inventory, End

SALES JOURNAL
Date
06-Jan-14
10-Jan-14
17-Jan-14
24-Jan-14

Particulars

Debit

Amount
Credit

Vegetables
Dante's Store
Fruits
Sonia's Store

500.00
455.00
350.00
514.00

Balance
500.00
955.00
1305.00
1819.00
1819.00

PURCHASES JOURNAL
Date

Particulars

06-Jan-14
10-Jan-14
17-Jan-14
24-Jan-14

Debit

Amount
Credit

725.00
500.00
528.00
750.00

Balance
725.00
1225.00
1753.00
2503.00
2503.00

OPERATING EXPENSES
Date
6//2013

Particulars
Power, Light,& Water

Debit
447.09

Amount
Credit

Balance
447.09
447.09

STATEMENT OF OPERATIONS
For the Period of Ending January 30, 2014
Revenues
Net Sales

1,819.00

Less: Cost of Sales

Inventory, Beg
Add:Puchases
Less: Inventory , End
Gross Profit
Add : other operating Income
GROSS INCOME FROM OPERATIONS
EXPENSES
Selling Cost
Salaries and Wages
Store Supplies
Power, Light and Water
Transportation
Repair and Maintenance
Taxes and Licenses
Representation Expense
Spoilage and Breakage
Delivery Expenses
Gas Oil and Lubricants
Depreciation

0
2503
0

2503
2503
684.00

0
447.09
0
0

447.09
Administrative Cost
Salaries and Wages
Store Supplies
Power, Light and Water
Transportation
Repair and Maintenance
Taxes and Licenses
Representation Expense
Spoilage and Breakage
Delivery Expenses
Gas Oil and Lubricants
920.91
236.91

NET INCOME DERIVED FROM OPERATIONS

CY 2013

UTILIZATION OF NET INCOME

Supplemental Feeding Program for Undernourished Pupils/ Student
School Clinic Fund
Faculty and Student Development Fund
H.E. Instructional Fund
Schools Operation Fund
Revolving Capital
TOTAL UTILIZATION OF NET INCOME
Prepared by:
CARLO G. CLETO
H.E Canteen Teacher

35%
5%
15%
10%
25%
10%
100%

82.92
11.85
35.54
23.69
59.23
23.69
236.91

Audited by:
JORDANERSKY D. JAVIER
Math Teacher
MERLYN B. FABRO
Home Economics Teacher