Financial Aspect

Financial Assumptions
A. Accounting Period: September 1, 2014 to September 5, 2014.
B. Rental: The space used for the booth is rented for Php. 200.00; for 5-day use
C. In determining the selling price of the products, cost-plus pricing method is used.
D. The rate of payment is Php. 10.00 for each student that is held captive.
E. The costs of raw materials for each product for the 5-day operations are summed up.
Initial Capital Requirements
In starting the operations, the booth used an initial capital of Php. 1,110.00. Said funds
have been used for the acquisition of certain supplies and materials necessary for the
establishment of the booth, and for the purchase of raw materials needed to start the operations.
Sources of Financing
The booth is financed through students contribution. Each of them contributed Php.
30.00. A total of 37 students from the section contributed to the fund and accumulated an initial
capital of Php. 1, 110.00.
Cost of Raw Materials
Schedule 1. Pastry
Product Unit(s) Price/unit Amount
Crinkles 12 45.00 540.00
Puto Cake 90 5.00 450.00
Ensaymada 30 11.00 330.00
TOTAL 1,320.00
Pastry

Schedule 2. Sushi
Unit(s) Price/unit Amount
Sushi 48 4.00 192.00
TOTAL 192.00
Sushi

Schedule 3.
Ingredients Amount
Corn 70.00
Condensed milk 30.00
Margarin 20.00
Cheese 14.00
Total 134.00
Japanese Corn

Schedule 4.
Ingredients Amount
Bread 64.00
Cheese 48.00
Ham 35.00
Buko 50.00
Mayonnaise 80.00
Ketchup 5.00
Egg 15.00
Oil 81.00
Bread Crumbs 23.00
Total 401.00
Coco Bread Rolls




Schedule 5.
Ingredients Amount
Ubod 20.00
Sardines 23.00
Wrapper 30.00
Onion 5.00
Garlic 5.00
Magic Sarap 4.00
Vinegar 3.00
Black pepper 2.00
Total 92.00
Coco Shanghai

Schedule 6.
Ingredients Amount
Chicken Intestines 100.00
Cornstarch 35.00
Black Pepper 1.50
Garlic 2.00
Vetsin 1.50
Flour 60.00
Egg 16.00
Salt 5.00
Soy Sauce 15.00
Magic Sarap 9.00
Sugar 13.00
Cost of Isaw 258.00
Isaw

Schedule 7.
Ingredients Amount
Cheese stick 32.00
Oil 27.00
Cost of Cheese stick 59.00
Cheese stick


Schedule 8.
Ingredients Amount
Fishball 126.00
Kikiam 198.00
Hotdog 63.00
Vinegar 12.00
Flour 23.00
Cornstarch 74.00
Magic sarap 18.00
Crispy Fry 15.00
Salt 2.00
Onion 7.00
Sweet & Chili Sauce 85.00
Cost 623.00
Fishball, Kikiam & Hotdog

Schedule 9.
Ingredients Amount
Chocolate 40.00
Cheese 40.00
Condensed Milk 30.00
Baking Powder 12.00
Egg 16.00
Flour 15.00
Cost of Pancake 153.00
Pancake

Schedule 10
Ingredients Amount
Sugar 120.00
Gulaman 36.00
Apple 20.00
Banana Essence 5.00
Ice 37.00
Evaporated milk 74.00
Tang 53.00
Cost of Juice 345.00
Juice

Expenses
Schedule 11.
Supplies Amount
Lighter 5.00
Stick 20.00
Tooth Pick 8.00
Plastic Cups 65.00
Plastic Spoons 22.00
Rope 60.00
Plastic 3.00
Gas 130.00
Total 313.00
Supplies Expense

Schedule 12.
Expenses Amount
Stub Printing Expense 20.00
Total 20.00
Jail Expenses

Schedule 13.
Expenses Amount
Gasoline Charge 50.00
Fare 100.00
Other booth expenses 170.00
Permit 200.00
Total 520.00
Other Expenses




Sales
Schedule 14.
Product Unit(s) Price/unit Amount
Crinkles 12 54.00 648.00
Puto Cake 90 7.00 630.00
Ensaymada 30 12.00 360.00
TOTAL 1,638.00
Pastry

Schedule 15.
Unit(s) Price/unit Amount
Sushi 48 5.00 240.00
TOTAL 240.00
Sushi

Schedule 16
Unit(s) Price/unit Amount
Corn 40 8.00 320.00
TOTAL 320.00
Japanese Corn

Schedule 17
Unit(s) Price/unit Amount
Bread Rolls 44 15.00 660.00
TOTAL 660.00
Coco Bread Rolls




Schedule 18
Unit(s) Price/unit Amount
Shanghai 40 5.00 200.00
TOTAL 200.00
Coco Shanghai

Schedule 19
Unit(s) Price/unit Amount
Isaw(small) 60 3.00 180.00
Isaw(medium) 50 5.00 250.00
TOTAL 430.00
Isaw

Schedule 20
Unit(s) Price/unit Amount
Cheese Stick 50 2.00 100.00
TOTAL 100.00
Cheese Stick

Schedule 21
Unit(s) Price/unit Amount
Fishball 200 0.50 100.00
Kikiam 80 5.00 400.00
Hotdog 70 5.00 350.00
TOTAL 850.00
Fishball, Kikiam & Hotdog

Schedule 22
Unit(s) Price/unit Amount
Pancake 35 10.00 350.00
TOTAL 350.00
Pancake

Schedule 23
Cup(s) Price/cup Amount
Juice 120 6.00 720.00
TOTAL 720.00
Juice

Sale of Services
Schedule 24
No. of Persons Held Price/person Amount
120 10.00 1,200.00
Total 1,200.00
Jail Booth












Cash Flow Statement

Cash Flow from Operating Activities
Received from Customers- Food 5,508.00
Received from Customers- Jail 1,200.00
Payments for Raw Materials (3,577.00)
Payments for Jail Expenses (20.00)
Payments for Other Expenses (520.00) 2,591.00
Cash Flow from Investing Activities
Payments for Supplies (313.00)
Cash Flow from Financing Activities
Cash received from Students' Investment 1,110.00
Net Cash Inflow and September 5, balance 3,388.00
4-BA1 Food & Jail Booth
Statement Of Cash Flows
For the Week Ended September 5, 2014