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AMA COMPUTER LEARNING CENTER CALOOCAN

CYBERKADAHAN INTERNET CAFÉ

A Feasibility Study Presented to AMA COMPUTER LEARNING CENTER CALOOCAN

IN PARTIAL FULLFILLMENT FOR THE COURSE COMPUTER BASED ACCOUNTING/OFFICE
INFORMATION SYSTEM

Maria Normita Cava Evelyn C. Macabodbod Jacquelyn B. Santos Katherine Trinidad
Angelica Aquino

March 2009

If you want the financial analysis and etc. You can e-mail at
re_anne81@yahoo.com.ph

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Acknowledgement

Gratefully acknowledgement to the following persons who in one or another helping
us in making this study a successful one. They serve as guide and shared knowledge
that this project was made possible. To Mr. Arnold Policarpio our special project
adviser who has been there to support us. To Mr. Arbie Laquian for teaching how to
prepare the financial statement and spending his time even though he’s busy. To
Mr. Christian Ortega owner of RAMPAGE CAFÉ and Ms. Lorna Torres employee of
Caloocan City Hall for giving us the time and allowing us to conduct a survey in
their prospective area. To our dear family who have been always there supporting
and being understanding in giving the time for us to spend this project. And above
all to our Almighty God a million thanks for the strength, knowledge, good health,
wisdom and the guidance that enlightened our hearts and minds that this study
would be possible.

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HISTORY Internet café business is indeed a very popular business. It is one of the
establishments made indispensable in an increasingly interconnected world.
Internet café was started with the opening of the first cyber café, Café Cyberia,
in London (UK) September 1, 1994. It was founded by Eva Pascoe. It started with
half a dozen HP computers, connected to the Internet through dial-up modems that
were able to transfer data at 9.6 kilobytes per second. As the first Internet
cafe, Cafe Cyberia got tremendous publicity and additional investments into the
business from likes of Mick Jagger and Maurice Saatchi. With the success of Cafe
Cyberia, the Internet Cafe business got into a flying start, and there were over
60 similar cafes over the world by the summer of 1995. “CYBERKADAHAN INTERNET
CAFE” is name of a proposed business plan; “CYBER” being related to computers and
“KADAHAN” meaning a group of individual or people who are closely bonded. Type of
Business Organization Since the composed of five (5) ladies each one of has agreed
and decided to be partners. The groups preferred to use partnership as a type of
business organization. Partnership – is an organization where two or more person
binds themselves to contribute money, property, or industry into a common fund
with the intention of dividing profits among themselves. Benefits of partnership
type of business we are establishing: o Partnership is relatively easy to
establish; however times should be invested in developing the partnership
agreement, in our case there’s no problem about it because we are mostly friends
and we are devoted to make our business progress. o With more than one owner, the
ability to raise funds- Debt vs. Equity maybe increased. o Enhanced capital
availability. Two or more people will be providing and searching for capital. In
addition, funding sources are more likely to entertain financing request because
of the broader capital base.

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o The profit from the business flow directly to the business though the partners
personal tax return. o Higher quality employees. Partnerships tend to attract
better employees because of the possibility of becoming a principal in the firm. o
Easy form. Procedures and expenses are minimized. o The business usually benefit
from partners who have complementary skills. o Better decision- making capability.
Two heads are better than one. o Managerial flexibility. Generally, important
decisions can be quickly, although not as fast in a sole proprietorship. o Limited
government interference. Like sole proprietorship are normally free of extensive
governmental scrutiny. Cyberkadahan Internet Café provides services that would
give satisfaction to our customer. Aside from computer rental that have reasonable
hourly rates for internet gaming, internet surfing or searching cd-burning,
scanning, and colored printing Proposed Location will be located at # 82 Samson
Road Caloocan City, our prospective customers are basically everybody—students
doing their projects or research and gamers. This business starts with the capital
of P 700,000.00 Seven Hundred Thousand Pesos contributed by each partner as
follows: NAME Evelyn Macabodbod Jacquelyn Santos Maria Normita Cava Angelica
Aquino Katherine Trinidad AMOUNT CONTRIBUTED Php 233,333.33 Php 233,333.33 Php
233,333.33 TYPE OF PARTNERS Capitalist Industrial Capitalist Industrial Capitalist
Industrial Industrial Industrial

Capitalist Partner – one who contributes capital in money or property Capitalist
Industrial Partner – one who contributes in money, property, and industry.
Industrial Partner – one who contributes industry, labor, skill or service. The
objective of this proposed project is to acquire the prospective customers and to
achieve the desired profit with in the specific period of time, and 4
o To earn profit. o To develop one’s skill to build up good relationship among
customer. o To help the students especially the neighboring Barangays to find a
computer’s rental at affordable price. o To give leisure and enjoyment. o To be
successful business partners.

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SITE PREPARATION The business will be renting a space along hi-way near to malls,
and schools, were our target customers are mainly students and nearby neighborhood
especially those people whose relatives or loved ones are at abroad and find it
very convenient communicating with them through chat and email. The two hundred
(200) meter radius requirements as provided in the existing Zoning Code and other
applicable rules and regulations wherein computer shops and other similar
establishments and places of amusements should be put up or constructed at least
two hundred (200) meters away from the church, schools, hospitals, and other
government offices shall be strictly complied with. Site survey is primarily our
main concern in this preparation. On our site survey we find out that the site has
less than 5 competitors and it’s a good sign of putting up the business. We choose
the location, at #82 Samson Road at Caloocan City, beside Asian Trust Bank. It’s
about 40 square meters. It is the ideal place to establish an internet café
because it is accessible to public because it’s along the highway and our target
market is mostly students, near to schools like Divine Mercy College, Sacred
Heart, St. Gabriel Academy and Gomburza Elementary School. We choose this site
because we found out that competitors are minimal in the place. It’s an urbanized
area were accessibility, competency and we study niche/market, as our main
objective while choosing this site. In accessibility, the location is just along
the highway, and it’s near to malls such as Ever Grand Central, Victory Mall,
Araneta Square, and Puregold, and schools such as Divine Mercy College, Sacred
Heart and Gomburza Elementary School and people just strolling along the way and
or passengers of utility vehicle can easily see the Internet Café. In competency
and study of niche/market, the proposed location is a commercial place, so the
prospective customer’s is almost everybody. Most of the Internet shop located in
the area is inside the malls while the competitors outside is just minimal, and
for that we are more capable of attracting customer’s because we will offer more
affordable rental fee in 15 pesos per hour. Our Internet café will provide small
private booths for quiet chatting compare to the standard elbow to elbow computer
station. We agreed that the shop should be well ventilated (air condition) to make
our customer comfortable, good music is well provided, the PC’s is all well
organized and arrange properly according to their rows for the convenience of our
customer. Each computer has their own games, internet and surfing to be chosen by
our customer, what they want and need is mainly our concerns. 6
TECHNICAL ASPECT In technical aspect it identifies whether the services rendered
could be the highest possible quality level with minimum cost. In this aspect we
will discuss the equipment and other computer application we use in the business.
We purchase equipment as packages in order to lessen our expense. Hardware and
Software is our much focus aspects. We did researching on how much the Hardware
and software will cost us, through net surfing. The internet connection we used is
Package plan of DSL Bayantel amounting P9,799.00 with capacity for 20 computers
and have a speed of 2 Mbps. In Hardware our target number of PC is 15 (monitor-
flatscreen, keyboard, PS2 mouse and processor, webcam),The Internet connection is
a package of Bayantel DSL connected (cables) with the speed of 2mbps amounting
9,799.00, 3 in 1Printer, Scanner & Photocopier. In Software, we will installing
original Operating System of Ms Office Professional 2007 likes MS Word, Excel,
Power point, Access, Desktop Publishing and installing the popular on line games
such World of warcraft , CounterStrike, Battle Realms, Dance Audition, Auto Jam,
and we will be installing Norton 360 version 3.0 premium for our anti-virus and
anti-spyware. We offer other service to customers likes printing in black and
white, DVD/CD burning, photocopying, scanners, and payphone. List of Hardware
Package PC’s 3 in 1 PSC Brand name Pentium 4 HP Officejet 2610 Print/Scan/Copy
Amount Php. 19,200.00 Php. 1,450.00 Php. Php. 350.00 720.00 Amount Php. 19,500.00
Php. 14,500.00

Computer application software OS MS Office 2007 Game software: Warcraft (dota)
Counterstrikes Battle Realms Dance Audition Autojam Anti-virus and anti spy ware

Php. 1,968.00 Php. 1,968.00 Php. 10,800.00 7
MARKETING ASPECT In marketing aspect, promoting business will use different
strategies and techniques to attract probable customers. And offer promo’s to
attract customer like  Computer to rent for cheap  40 for every 3 hours 
Membership- (the customers will be given a card to be stamped every visit and if
they got 25 stamped there every 2 hours is 20% discounted)  Contest for gamers
(the winner will be free on their rental charge & to be held every Saturday from
3:00 to 5:00 pm only.) We create some marketing strategies like; we will print a
thousands little half or quarter page fliers printed with the total cost of Php
908.00 (500 pcs. on the small fliers that cost of Php. 220.50 while the second
fliers is also 500 pcs. with the cost of Php. 687.50), a month before our opening
and we will distribute the fliers, mailboxes or gate. If we get a lot of text and
e-mail we know we already have a market. We will put tarpaulin on the place itself
where our shop is standing, promoting the opening of our Internet café also one
month before the opening. To let people know that there will be new Internet Shop
on the vicinity. Tarpaulin size is 35” x 70”, the streamers amount is Php 340.27,
And another tarpaulin for the services with the size of 29” x 39” amounting of
P157.08 FLIERS

“The latest and Greatest Internet Café” You can text or E-mail through this number
09078888888 448-88-88 cyberkadahan@yahoo.com.ph For a free 1 hour introductory
price!
o o

o
o

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TARPAULINS

SERVICES OFFERED “CYBERKADAHAN” INTERNET Internet/Games CD Burning Printing
Photocopying Scanning Payphone *P40/3 hours *Contest for gamers *Membership CAFÉ

#82 Samson Road Caloocan City

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Services It’s the factor that affect mostly ones business because through services
customer will decide if they are satisfied or not. Price It is one of the
considerations of the customer that enhance them to rent computers. If the price
is lower they will rent. Our services are the following: Amount Internet/ Games
Printing black and whiteColored (depends on the size of the color) Photocopying
Scanning CD burnings Other services: Payphones Php. 15.00 / hour Php. 3.00 (short)
Php. 1.00 (short) Php. 10.00 Php. 35.00 (max. 17 songs) Php. 5.00 / every 3 min.
Php. 4.00 (long) Php. 1.25 (long) Php. 10.00 (minimum) ex. Logos

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MANPOWER Manpower requirements are very important to any business in order for
them to have an intelligent and accurate people who will manipulate inside the
firm. Requirements will serve as basis on personal and general background of an
employee enable for the company to know the capacity of their skills and ability
to do work to the assign for them. Business owner will be in charge in human
resource. The personnel to man Internet cafe will be the industrial partner who
works by shift, 8 hours a day, the first shift is from 7:00 am to 3:00 pm while
the second shift is from 2:00 pm to 10:00 pm. A walk in technician will be called
in case of computers malfunctions and he will visit the shop twice a month.
Walking Technician P400.00/visit twice a month ESTIMATED ANNUAL COST FOR MANPOWER
For Walking Technician ----- P9, 600.00/year (800*12) Additional budget allocation
for computer troubleshooting Php. 500 (500*12) (Just incase our technician is not
available.) MANAGER Ms. Ma. Normita Cava Ms. Jacquelyn B. Santos ACCOUNTANT Ms.
Evelyn Macabodbod Ms. Angelica Aquino Ms. Katherine Trinidad I.T. Mr. Tomy
Alejandro

CASHIER/COMPUTER ASSISTANT

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JOB FUNCTIONS POSITION MANAGER FUNCTION - Establishes store policies and procedure
for strict implementation - Execute final decisions on all matters pertaining to
the operation and the management functions of the business - Audit individual
computers to check for proper system - Visit the shop alternate everyday
ACCOUNTANT - Check the book of accounts and financial statement in daily basis -
Handles license renewals,facilities preparation and payment of annual tax
generated by the business. - Visit the shop every other day. COMPUTER ASSISTANT /
CASHIER - Accept payment - Maintains inventory of supplies in the shop - To assist
customers in their needs - Maintain cleanliness and orderliness. - Help conserve
Utilities consumption - Logging the customers hours consumed I.T. - Incharge in
computer maintenance - Provide information and/ or technical aspect * I.T. Expert

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OPERATION OF A BUSINESS Factors that we consider while putting up our own Internet
cafe
o o

Location- Picking a good spot and we’ll hit us a gold mine. Competition- Most
business-minded people think of competition as a race to charge the lowest prices
in order to win customers. While it’s good for the customers, exceeding the lower
boundaries can drive you and your competitors to bankruptcy. One cannot expect to
recover a Php500, 000 investments if hourly rentals go down to as low as Php10. It
goes without saying that in this industry, there are no customer loyalty; just
cheaper rentals. Software Licensing-it’s really important to have an original
operating system, because pirated OS can eventually damage the system. Expected
ROI- investing money in a business is a risk in our case the well tabulated if
financial statement is our major concern.

o

o

Café opens at 7:00 am until 10:00 pm. Ahead of other competitors, this will lead
us of being known. Our goal is to give the needs of the students and others in an
early manner of time. It will also include the completion all legal requirements
before the operation of business. In operational procedure we keep in minds all
the legal aspects of establishing a business such as Business permit & the
following requirements are: LEGAL REQUIREMENTS o Registration with BIR (Bureau of
Internal Revenue) o Registration of business name with DTI ( Department of Trade
and Industry) o Barangay Clearance and Business Permit o Mayors Permit BARANGAY
CLEARANCE The proposal business will secure Barangay permit that is our
responsibilities. It would make the immediate community to be aware of the
business that would give satisfaction and promote community involvement.
REGISTRATION OF NAME WITH DTI

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The proposed business should be registered with DTI to assure that any
organization of individual for their business proposal for future use would not
copy the name of our business. It acquires 15 days period of processing before the
name of the business registered certificate can be issued by the said government
agency. BUSINESS/MAYOR’S PERMIT Business Permit must be applied with the licensing
office at the Municipal Hall of the said locality. It would be based on the
reported business entity to be put up; we secured barangay clearance as a
requirement for an application. Bureau of Internal Revenue The proposed business
should register with BIR and secured TIN (Tax Identification Number) which will be
used as simplifying the record control producers relating to taxation and securing
VAT (Value Added Tax) MAYOR’S PERMIT Mayor’s permit must acquired before the
operation of the business Steps in processing permits STEP 1 1. Business Name
Registration Certificate Validity: 5 years Requirements: o Accomplished Business
Name Registration Form [Single Proprietorship/Partnership] o Tax Identification
Number (TIN) o Registration fee of P 300.00 STEP 2 Mayor’s / Business Permit Local
Municipality where the business is located Validity: 1 year Requirements: 14
o Accomplished Business Permit Application Form o DTI-Business Name Certificate o
Sketch of he business location o Barangay Clearance o Lease Contract STEP 3 o
Bureau of Internal Revenue (BIR) National Office STEP 4 Securities and Exchange
Commission (SEC) Certificate Requirements: o Verification Slip Form (re: proposed
name) o Accomplished Registration Data Sheet LEGAL REQUIREMENTS COST Barangay
Clearance Mayor’s Permit - Business Tax - Mayor’s Permit - Business Plate - Refuse
Fee - Sanitary Permit - Health Certificate - Occupational Tax - Inspection Fee -
Filing - Processing - Zoning BIR DTI Total -----150.00 ------ 9,514.00 1,400.00
2,096.00 350.00 2,384.00 2,064.00 200.00 200.00 200.00 100.00 120.00 400.00
----------300.00 500.00

------ P 10,464.00 15
* The mayor’s permit computation was computed by Ms. Lorna Torres at Business
Permits and Licensing Office, City of Caloocan

Signage Permit 5ft 2ft Length Width

* According to Mr. Bong Reyes of Engineer’s Office of Caloocan City Hall signage
permit is 35.00 per square ft. Computation: 10sq.ft. x 35.00 Additional Inspection
fee 150.00 Filing fee Total Cost 50.00 Php550.00 = 350.00

The amount of signage is Php.4,000.00 The store will be open Monday through
Sunday. Ahead from other Internet shop along the area, the mall opens at 8:30 am;
we always believe that the early bird catches the worm. The place is good for
group, good for kids, attire- casual. Assumptions:           
Business Year will start at June 2009 Prepaid Rent is Php.10,000.00 monthly,
Payment will first month of the business year. Payable must paid before the
division of income Division of income will be at the end of business year Salaries
for Other technician will be Php.500.00 per visit, estimated once a month Air
condition maintenance will for Php.450.00 every year Water expense is Php.117.50
minimum bill every month. Bill of telephone was included in DSL Cleaning Expense
is Php.1,735.00 for the whole year Anti virus is package purchase that good for 5
computers amounting Php.3,600.00 each 2010 purchase another Norton Anti virus for
the additional computer 16
   

Padlock and other cleaning materials considered as expense at the end of the year
Membership card is good for 1 year All lightings materials are included in lease
of contract Membership card, small tarpaulins & fliers will purchased twice a year

LIST OF SUPPLIES The materials needed for the operation of the business Bond Paper
CD w/ Case Ballpen Stapler Stapler Wire HP 96 Black Ink HP 97 Tri-Color Record
Book 150.00 (500pcs./rim) 13.00/set - 48.00/box of 12pcs. - 100.00 - 30.00 -
800.00 - 850.00 25.00

Fire Extinguisher 10lbs. (Danwell)- 3,950.00 Other Equipment Air-condition
(Condura) 14,500.00

Furniture & Fixture Quantity Computer Table Table for Server Monoblock Chair Tool
Chair Cabinet Total Additional Expense 17 14 1 15 5 1 Unit Price 1,300.00 1,500.00
249.75 89.00 1,000.00 Total Price 18,200.00 1,500.00 4,995.00 445.00 1,000.00
26,140.00
Pad Lock ( Abloy) P1,800.00/ unit)

Quantity 2

Unit Price 1,800.00

Amount 3,600.00

Waste Disposal The proper disposal of the garbage is very important. Since our
business is a computer café we usually used bond paper, so it is not hard for us
to think how it will be disposed. To maintain the cleanliness inside the café
there are trash basket at one corner. Cleaning Materials Broom Dust Pan Plastic
Trash Basket Feather Dust Mop Powder Soap Air Freshener Guidelines of Business 1.
All Malicious site are blocked 2. Were not allowing inserting flash drive or any
storage device without the consent of the shop manager 3. Eating and drinking
inside the premises is not allowed 4. Students whose wearing school uniform
especially from 8am to 12pm are not allowed to play games 5. One person for one pc
to maintain orderliness AMBIANCE -Not too dark not too bright because we want the
shop more conducive to work and play - Our computer table have a board between
user for privacy purposes * All furniture are fully furnished and labor included
60.00 ( replace every 6 months) 45.00 100.00 50.00 (25.00/ pc.) 250.00 20.00
( 6pcs. Good for 2 mos.) 175.00 ( replace every 2 months)

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Cabinet Project Cost As a part of the business, it’s more concerned is in
financing and financial feasibility that perform activities. The total project
cost we will able to determine how much money consumed from the start. Total
Project Composed of the following: o Legal Requirements o Equipments o Furniture
and Fixture o Prepaid Supplies o Prepaid Rent o Computer Application Software &
Game Software o Other Expense o Working Capital The cash flow it indicates the
total cost before the operation. For the prepaid supplies and prepaid rent it will
covered for one year. The improvement is composed of paint and labor, which is the
cost for labor is 800.00(400.00 each person).It also include the payment of
purchases such as Equipment, software, furniture and fixture and signage. Payment
for legal requirements, marketing and other expense which other expense composed
of padlock and cleaning materials. CYBERKADAHAN INTERNET CAFÉ PRE OPERATION
PROJECTED CASH FLOW AS OF MAY 2009 Total Investment Cash outflow from operations
19 700,000.00
Payment for Legal Requirement Payment for Equipment Payment for Other Equipment
Payment for Furniture and Fixture Payment for Supplies Payment for Prepaid Rent
Payment for Computer Application Software Payment for Games Software Payment for
Anti-Virus Software Payment for Signage Improvement Expense Marketing Expense Pre-
Operation Expense Cash available as of May 2009 PROJECTED GROSS SALES

11,014.00 328,250.00 2,000.00 26,140.00 89,819.00 120,000.00 19,200.00 6,456.00
10,800.00 4,000.00 1,800.00 12,405.35 5,335.00 62,780.65

The table shows the total sales of the business from the year 2009-2013. For every
service that offered to the customers has their own specific price. With a service
such as Internet/Game, it is multiply the service fee with the total minimum hours
of operation in one day, then multiply it to the unit consumption day to get the
total sales for the whole year. For the other services like printing, scanning, CD
burning and typing job, just multiply the service fee to the total unit of
consumption to get total sales for the whole year. To get the total sales for one
year, add the total sales for revenue and the sales for other income. We estimated
80% of unit consumption for 1 day out of 15 hours of operation

GROOS SALES 2009 UNIT HOUR CONSUMPTION TOTAL/DAY (DAY) INTERNET/GAMES PRINTING B &
W PRINTING COLORED Text picture (small) picture (medium) picture (large) SCANNING
CD-BURNING OTHER INCOME PHOTO COPYING P1.00 12 60pcs. 60.00 19,020.00 20 P15.00
P3.00 12 12 12 150pcs. 2,160.00 450.00 YEAR (365 /317days) 788,400.00 164,250.00

SERVICE

SERVICE FEE

P10.00 P15.00 P20.00 P25.00 P10.00 P35.00

12 12 12 12 12 12

10 pcs. 5pcs. 5pcs. 2pcs. 5 pcs. 6 pcs.

100.00 75.00 100.00 50.00 50.00 210.00

36,500.00 27,375.00 36,500.00 18,250.00 18,250.00 76,650.00
PAYPHONE TOTAL GROSS SALES

5/3mins.

12

17times

85.00

31,025.00 1,216,220.00

GROSS SALES 2010 SERVICE FEE P15.00 P3.00 UNIT HOUR CONSUMPTION (DAY) 12 13 12
155pcs. YEAR (365 /317days) 854,100.00 169,725.00

SERVICE INTERNET/GAMES PRINTING B & W PRINTING COLORED Text picture (small)
picture (medium) picture (large) SCANNING CD-BURNING OTHER INCOME PHOTO COPYING
PAYPHONE TOTAL GROSS SALES

TOTAL/DAY 2,340.00 465.00

P10.00 P15.00 P20.00 P25.00 P10.00 P35.00 P1.00 5/3mins.

12 12 12 12 12 12 12 12

12pcs. 7pcs. 7pcs. 3pcs. 7pcs. 8 pcs. 65pcs. 17times

120.00 105.00 140.00 75.00 70.00 280.00 65.00 85.00

43,800.00 38,325.00 51,100.00 27,375.00 25,550.00 102,200.00 20,605.00 31,025.00
1,363,805.00

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GR0SS SALES 2011 UNIT CONSUMPTION HOUR (DAY) TOTAL/DAY 12 14 2,520.00 160 pcs.
480.00 12 12 12 12 15pcs 10pcs. 10pcs. 5pcs 10pcs. 10 pcs. 70pcs. 17times 150.00
150.00 200.00 125.00 100.00 350.00 70.00 85.00 YEAR (365 /317days) 919,800.00
175,200.00 54,750.00 54,750.00 73,000.00 45,625.00 36,500.00 127,750.00 22,190.00
31,025.00 1,540,590.00 GR0SS SALES 2012 UNIT CONSUMPTION HOUR (DAY) 12 15 170 pcs.
YEAR (365 /317days) 985,500.00 186,150.00

SERVICE INTERNET/GAMES PRINTING B & W PRINTING COLORED Text picture (small)
picture (medium) picture (large) SCANNING CD-BURNING OTHER INCOME PHOTO COPYING
PAYPHONE TOTAL GROSS SALES

SERVICE FEE P15.00 P3.00 P10.00 P10.00 P15.00 P20.00 P25.00 P10.00 P35.00 P1.00
5/3mins.

12

SERVICE INTERNET/GAMES PRINTING B & W PRINTING COLORED Text picture (small)
picture (medium) picture (large) SCANNING CD-BURNING OTHER INCOME PHOTO COPYING
PAY PHONE TOTAL GROSS SALES

SERVICE FEE P15.00 P3.00

TOTAL/DAY 2,700.00 510.00

P10.00 P15.00 P20.00 P25.00 P10.00 P35.00 P1.00 P5.00/ 3MINS.

12 12 12 12 12 12 12 12

20pcs 12pcs. 12pcs. 7pcs. 13 pcs. 13pcs. 75pcs. 17 times

200.00 180.00 240.00 175.00 130.00 455.00 75.00 85.00

73,000.00 65,700.00 87,600.00 63,875.00 47,450.00 166,075.00 23,775.00 31,025.00
1,730,150.00

GROSS SALES 2013 22
SERVICE INTERNET/GAMES PRINTING B & W PRINTING COLORED Text picture (small)
picture (medium) picture (large) SCANNING CD-BURNING OTHER INCOME PHOTO COPYING

SERVICE FEE P15.00 P3.00

UNIT CONSUMPTION HOUR (DAY) 12 17 12 175 pcs.

TOTAL/DAY 3,060.00 525.00

YEAR (365 /317days) 1,116,900.00 191,625.00

P10.00 P15.00 P20.00 P25.00 P10.00 P35.00 P1.00
P5.00/

12 12 12 12 12 12 12

25pcs. 15pcs. 15pcs. 9pcs. 15pcs. 15 pcs. 80pcs.

250.00 225.00 300.00 225.00 150.00 525.00 80.00

91,250.00 82,125.0 0 109,500.0 0 82,125.0 0 54,750.00 191,625.00 25,360.00
31,025.0 0

PAY PHONE 12 17times 85.00 3MINS. TOTAL GROSS SALES 1,976,285.00 The gross sales
was increase every year because of our marketing strategies The below table shows
the computation of the annual supplies expense. Supplies Expense is the expense
incurred during the operation of the business. To compute the total expense of an
specific items, it is multiply the pieces consumed with the price per unit then
multiply it to the unit consumption day. For the other expense such as stapler,
fire extinguisher, staple wire, ball pen, stapler wire and ink, the cost is based
on unit price upon purchase.

Supplies Expense 2009 25,112.00 7,608.00 28,470.00 60.00 75.00 144.00 24,300.00
100.00 3,950.00 89,819.00 2010 26,864.00 8,242.00 37,960.00 60.00 75.00 144.00
25,029.00 100.00 3,950.00 102,424.00 2011 29,200.00 8,876.00 47,450.00 90.00
100.00 192.00 25,779.87 100.00 3,950.00 115,737.87 2012 32,266.00 9,510.00
61,685.00 120.00 125.00 240.00 26,553.27 100.00 3,950.00 134,549.27 2013 34,894.00
10,144.00 71,175.00 150.00 150.00 288.00 27,349.87 100.00 3,950.00 148,200.87 23

Bond Paper (photocopy) CD Case & CD's Staple Wire Record Book Ballpen Ink Stapler
Fire Extinguisher Total
Table shows the depreciation of equipment and furniture’s and fixture from the
original price with the salvage value of 10% except the furniture and fixture. To
compute the depreciation of equipment just multiplies in10% salvage value and the
result will be subtracted to the original price then divided in 5 years useful
life. Same in other equipment, furniture and fixture but don’t have salvage value;
it is immaterial if they had a salvage value because it has a lower price.
DEPRECIATION: Equipment Computer Set(19950/5 years) Cost Per Unit 19,950 Year 2009
2010
Additional Computer

Useful Life 5 Quantity 15 15 1 16 1 17 1 18 2

Salvage Value (10%) 1,995.00 Net Value 299,250.00 245,385.00 19,950.00 207,879.00
19,950.00 166,782.00 19,950.00 122,094.00 39,900.00

Depreciated Cost 3,591.00 Total Depreciation 53,865.00 53,865.00 3,591.00
57,456.00 3,591.00 61,047.00 3,591.00 64,638.00 7,182.00

Book Value Per Unit 16,359.00 BookValue 245,385.00 191,520.00 16,359.00 150,423.00
16,359.00 105,735.00 16,359.00 57,456.00 32,718.00

2011
Additional Computer

2012
Additional Computer

2013
Additional Computer

Aircon (7,000/5 years) Cost Per Unit 14,500.00 Year 2009 2010 2011 2012 2013 3 in
1(Scanner/ Photocopier/ Printer (14,500.00/5years ) Cost Per Unit 14,500.00 Year

Useful Life 5 Quantity 1 1 1 1 1

Salvage Value 1,450.00 Net Value 14,500.00 11,890.00 9,280.00 6,670.00 4,060.00

Depreciated Cost 2,610.00 Depreciated cost 2,610.00 2,610.00 2,610.00 2,610.00
2,610.00

Book Value Per Unit 11,890.00 BookValue 11,890.00 9,280.00 6,670.00 4,060.00
1,450.00

Useful Life 5 Quantity

Salvage Value(10%) 1,450.00 Net Value

Depreciated Cost 2,610.00 Depreciation

Book Value Per Unit 11,890.00 BookValue 24
2009 2010 2011 2012 2013 Furniture & Fixture Monoblock Chair Cost Per Unit 249.75
Year 2009 2010 2011 2012 2013 Tool chair Cost Per Unit 89 Year 2009 2010 2011 2012
2013 Computer Table Cost Per Unit 1,300.00 Year 2009 2010 2011 2012 2013

1 1 1 1 1

14,500.00 11,890.00 9,280.00 6,670.00 4,060.00

2,610.00 2,610.00 2,610.00 2,610.00 2,610.00

11,890.00 9,280.00 6,670.00 4,060.00 1,450.00

Useful Life 5 Quantity 20 20 20 20 20

Salvage Value None Net Value 4,995.00 3,996.00 2,997.00 1,998.00 999.00

Depreciated Cost 49.95 Depreciated Cost 999.00 999.00 999.00 999.00 999.00

Book Value Per Unit 199.8 BookValue 3,996.00 2,997.00 1,998.00 999.00 0.00

Useful Life 5 Quantity 5 5 5 5 5 Useful Life 5 Quantity 14 14 14 14 14

Salvage Value None Net Value 445.00 356.00 267.00 178.00 89.00 Salvage Value None
Net Value 18,200.00 14,560.00 10,920.00 7,280.00 3,640.00

Depreciated Cost 17.80 Depreciated Cost 89.00 89.00 89.00 89.00 89.00 Depreciated
Cost 260.00 Depreciation 3,640.00 3,640.00 3,640.00 3,640.00 3,640.00

Book Value Per Unit 71.20 BookValue 356.00 267.00 178.00 89.00 0.00 Book Value Per
Unit 1,040.00 BookValue 14,560.00 10,920.00 7,280.00 3,640.00 0.00

25
Server Table Cost Per Unit 1,500.00 Year 2009 2010 2011 2012 2013 Useful Life 5
Quantity 1 1 1 1 1 Salvage Value None Net Value 1,500.00 1,200.00 900.00 600.00
300.00 Depreciated Cost 300.00 Depreciated Cost 300.00 300.00 300.00 300.00 300.00
Book Value Per Unit BookValue 1,200.00 900.00 600.00 300.00 0.00

Other Equipment Cost Per Unit 2,000.00 Year 2009 2010 2011 2012 2013 Cabinet Cost
Per Unit 1,000.00 Year 2009 2010 2011 2012 2013 Signage Cost Per Unit 4,000.00
Year 2009 2010 2011 2012 2013 Useful Life 5 Quantity 1 1 1 1 1 Salvage Value Net
Value 4,000.00 3,200.00 2,400.00 1,600.00 800.00 Depreciated Cost 800.00
Depreciation 800.00 800.00 800.00 800.00 800.00 Book Value Per Unit 3,200.00
BookValue 3,200.00 2,400.00 1,600.00 800.00 0.00 26 Useful Life 5 Quantity 1 1 1 1
1 Salvage Value None Net Value 1,000.00 800.00 600.00 400.00 200.00 Depreciated
Cost 200.00 Depreciation 200.00 200.00 200.00 200.00 200.00 Book Value Per Unit
800.00 BookValue 800.00 600.00 400.00 200.00 0.00 Useful Life 5 Quantity 2 2 2 2 2
Salvage Value None Net Value 2,000.00 1,600.00 1,200.00 800 400 Depreciated Cost
400.00 Depreciation 400.00 400.00 400.00 400.00 400.00 Book Value Per Unit
1,600.00 BookValue 1,600.00 1,200.00 800.00 400.00 0.00
FINANCIAL ASPECT Financial aspect conform the detailed computation of every
financial needs of the business to determine and evaluate the project
requirements, possible sources, capital financing and also the limitation of the
business such as terms and condition. Capital is the most important asset in the
business; it must be available at least cost when it is needed and the most
important aspect among others. It admits how the business is made possible and
determines the profitability of the business. Major Assumption o The Initial
capital will be Php 700,000.00. o The projected financial statement will cover up
to 5 yrs. o Equipment will be depreciated for 5 yrs. o Other Assets will also
depreciated for 5 years o Software will be amortize for 5 years o Salaries will be
increase 3% annually. o Light expense will be increase 3% annually. o Telephone
bill/DSL increase 3% annually. o Supplies will purchase annually. o Additional
equipment will purchase before the business year operate o Division of net income
is a bonus method (bonus after tax) to industrial partner will be 40% and 60% to
capitalist partner for the following years within 5 years of operation. o 60% of
the net income is divided equally to the capitalist partner o Drawings will be 2.5
% every month based on the net income which is 30 % for the whole year. There are
some objectives and guidelines to be met: o To make a safe, realistic and complete
of operating revenues and costs. o To determined the liquidity, profitability and
soundness of its financial position. o To determined the accumulated capital
financing from partners. o To determined and ensure the necessary financial
management of business will have monetary resources whenever necessary. o To make
an accurate estimated total cost. 27

Advertising and Marketing expense it will stated on the cash flow amounting
P11,377.58 on the first year because it has an expense before the operation of the
business. The computation of the expense are as follows - for the membership card
(100pcs. X 100.00) P10,000.00 - stamp card for points (100pcs. X 10.00) P1,000.00
- small tarpaulin 157.08 - small fliers 220.50

P11,377.58 x 2 (twice a year) Advertising and Marketing Expense composed of
membership card and stamp (11,000.00) tarpaulins,fliers Total Cost 22,755.16 for
the following year ● Cleaning material expense was 1,735.00 which covered one year
of operation. Brooms Soap Dust Pan Trash Can Feather Dust Mop Air Freshener 120.00
120.00 45.00 100.00 50.00 250.00 1,050.00

The projected income statement, partners equity, balance sheet and cash flow it’s
indicated what is the standard of the business will be. The Financial Analysis its
indicate on how many percent is the return of the Current Assets and Investment.
It also indicate the margin of safety of the business in order to avoid the net
loss.

28
EVALUATION SUMMARY AND CONCLUSION Top 5 things to consider when putting up an
Internet café 1. Capital- Planning is very important. The risks are high when
going for this kind of business so you should only allot the right amount of money
needed. Be sure you won’t be touching any of your family savings. Also, spare some
money for your future expenses, just to be safe. 2. Study your niche/market- See
to it that there is a great demand for an Internet café in your area. Obviously,
the urbanized areas are the ones you would target, or as long as the place is busy
with people and they will have a need for the services you’re offering. 3.
Location- If your area is situated near a school then that would be a big plus.
Just observe the law regarding how many meters away, your Internet café should be,
from any schools or colleges. Some are not following it but the law is the law.
Commercial zones within residential areas are also advisable. 4. Hardware,
software and other utilities– Consider first what services you’re going to offer.
For example:
o

If you would only provide Internet services such as web surfing, chatting, etc.,
then you could go for the low-end or the average specifications for your
computers. The Internet doesn’t demand much from your hardware. Just apply for a
relatively fast Internet connection (DSL, Broadband, Cable) with a high bandwidth.
Then install operating systems and other programs needed. Headsets with
microphones are often used when chatting. If you would consider adding gaming then
the best specs, as much as possible or whichever the games require, should be your
priority. There are the offline and online games which require Internet
connection. Your clients, especially the gamers, are very demanding when it comes
to the speed and reliability of both your PCs and Internet connection. You would
often hear complaints about logging, hanging, or slow Internet connection. So make
sure that your clients are satisfied to avoid all of those. Buy the best
performance PCs and avail a faster Internet connection. There are other services
that you may offer your customers. You could do printing (b&w or colored), typing
services, CD/DVD burning, some even have fax machines or photocopiers. 29

o

o
5. Pricing and Promotions- Know how much you’ll charge for your services. Studying
the market will play a great role here. If the price is right then people will
avail of your services. Some owners often use pricing as a tool to have an edge
over other competitors *Be sure to apply for the necessary documents needed if you
want to start your own Internet café, such as Barangay Clearance, Mayor’s Permit,
DTI permit, etc. Just so your business would be legalized.

30
Recommendations When starting a new business, there are many important decisions
to make and many rules and procedures that must be addressed. The number of task
you need to complete and the information you need to track down before you begin a
business. The followings are: I. Basic needs to open a new business ○ Where to
open your business- Deciding where to open and when to open your new business is
often one of the most difficult decisions a business owner faces. These decisions
may also be the most important ones because the ultimate success of the business
can hinge on where it’s located and when it’s opened. To work through these
decisions, choose one of the following: 1. Choosing whether to lease space or from
home. 2. Choosing the best geographic location for your business. o Selecting a
location- An important factor in selecting a location is that you keep a long term
perspective. Site selection can be a big investment. Choosing the right site now
can avoid the cost of relocation in the future. Here are some factors that you
should consider in making your site decision: 1. Location of competitors. 2.
Target market. o Leasing space- A lease agreement is a contract between you and
the owner of the property. Since it’s a legal document, you should review it
before you sign it. o Marketing your product or services- How you will market your
product depends on your budget. Here are some suggestions: 1. Distribute fliers
announcing your business. 2. Put a business sign. 3. Create several promotional
gimmicks. o Getting licenses and permits- Before your business start to operate
all the necessary legal requirements must be complied, to avoid problem in the
near future. o Hiring employees- This is very important, hire people, who is
trustworthy and have knowledge at your business, consider relatives and those
recommended by friends.

31
II.

Starting a new business ○ Ownership Responsibilities- Probably the two most common
reasons that a business doesn’t succeed are that 1) the business is poorly managed
because the owner lacks the necessary skills and 2) the owner underestimates how
much money it will take to start the business. To begin the process of preparing
yourself, let’s take a look at: 1. Pros and Cons of owning a business: PROS: A.
You have the chances to make a lot of money than you can make working for someone
else. B. You’ll be your own boss and make the decisions that are crucial to your
business’ success or failure. C. You may be the boss of other people. D. You’ll
have job security—no one can fire you. E. You’ have the chance to put your ideas
into practices. F. You may participate in every aspect of running a business. G.
You’ll learn more about every aspect of a business and gain experience in a
variety of disciplines. H. You’ll the chance to work directly with your customers.
CONS: A. You may have to take a large financial risk. B. You will probably have to
work long hours and may have fewer opportunities to take vacation. C. You may end
up spending a lot of your time attending to the details of running a business and
less time in those things you really enjoy. ○ Goals Setting- For many people, it
helps to translate their expectations and desires into concrete terms by setting
goals and these is a “Personal goals”- unlike money, many of these factors can’t
be quantified but are important nevertheless. For many people, the chance to build
something of their own, according to their own vision, drives them to start a
business. Typical reasons that people choose to start a business include: 1.
Freedom- owning your own business is a way to achieve personal freedom on many
levels.

32
2. Career change- Most people change jobs or even careers several times during the
course of their lives. Sometimes, it’s by choice; other times, existing jobs
simply disappear. 3. Professional growth- Some people believe their ideas are
being ignored or not being used properly in a corporate setting, and they want the
chance to do it the “ right” way. III. How to get Exposure for my business ○
Exposure through Advertising and Promotions- Advertising and promotions is
bringing a service to the attention of potential and current customers. The goals
of the plan should depend very much on the overall goals and strategies of the
organizations. The plan usually includes what target markets you want to reach,
how much money is budgeted for this effort. IV. Minimizing risk for my business o
Hiring family members- A family member will more willing to step into your shoes
when needed. For example, if you get tied up doing something, a family member
usually makes a reliable fill-in. o Franchising- A good way to reduce your risk of
failure is to purchase a franchise because franchises typically have a higher
success rate than other types of small business. o Know when to cut your losses-
If you don’t decide the financial commitment to your new business in advance, you
may regret it in the future. o Financing assessment- Finding the money to start a
new business is almost always one of the most difficult hurdles new owners face.
At this point in the process of analyzing your business idea. You should have
examined both the results that you know how much it should cost and how much you
should be able to earn. o Legal assessment- In making a legal assessment of your
business idea, you need to determine to what extent the operation of your business
might expose you to legal liability.

33
Bibliography Samuel, Philip J. How to start my Business (ways to success) Yuga
tech. Philippine Technology News and Reviews Real World Business, Phil FAQ’s,
Really living in the Philippines Silvester, James L. 401 questions every
Entrepreneur should ask Teodoro, : Benjamin D, and De Leon Hector S. The Law on
Income Taxation Valix, C.T. GIC Enterprise & Co., Inc. 2008, Theory of Accounts.
Manila Philippines

34
Appendices Technical Aspect * Price information of Norton Anti Virus was gathered
from Microserve Computers Co. a company who merchandise a computer gadgets and
software which is located at #91 Del Monte Ave Manresa 1 Quezon City. We purchase
3 packages, every package is good for 5 units with the price of 3,600.00 each and
a total cost of 10,800.00. On the next year we purchase 1 package for the
additional computer. • Computer software such as Ms Office Software, Game Software
and Anti-Virus will be amortized annually. -In a question about the amortization
of computer software, C.T. Valix explain that “Under PAS 38, the entity. - If such
pattern cannot be determined reliably, the straight line method is used (683)
-Based on personal interview of Mr .Emmanuel Sadiua CPA, SGV Auditing firm that
the computer software product shall be charge to expense when incurred until at
technical feasibility has been established for the product. amortization method
for a computer software shall reflect the pattern in which the assets future
economic benefits are expected to be consume by

Operation Aspect *The information of signage, membership card and stamp amount was
came from Mr. Richard Corpuz designer of NANETSKI ARTS & SIGNS located at #2 J.P
Rizal .St.Nangka Marikina City tel. no. 942-0944/942-3331 a

* We gathered the pricelist of the office supplies from Ms. Rose of Robens
Commercial, except for Fire Extinguisher from Mr. Gil Philippines (Bronco Fire
Extinguishers/ Tear Gas. G.Guindayao of JCI Junior Chamber International

* Information of the equipment’s amount came from many sources like online
internet shop such as PCgilmore,

35
*We gathered information of chairs amount at 4th floor Ever Gotesco Caloocan. -
The amount of Computer table/table for server & cabinet was based according to Ms.
Rhea Cunanan owner of Counter Strike Computer Shop at #191 Gen. Evangelista St.,
Bagong Barrio Caloocan City. * The amount of padlock was based according to Ms.
Maricel Tan of Seahorse Hardware at Malabon City *We gathered information of
chairs amount at 4th floor Uniwide Sales Caloocan. * The allocated amount of
Maintenance for Aircondition is 450.00 according to Mr. Radian Ramos of
Maintenance head of MKZ Collection.

36
Processor- Intel ® Pentium ® 4 CPU 1.50 Ghz 1.50 Ghz, 512 MB of RAM Monitor- 16”
Nexview Keyboard Webcam Headset Powerplus 500w AVR Php. 19,500

HP OFFICEJET 2610 PRINT/SCAN/COPY (PSC)

Php. 14, 500.00

37
SOFTWARE OUTLET.COM Microsoft Office 2007 Professional (Academic Box)
Price: 19,200 Product Code: Platform: Package Type:

COUNTERSTRIKE

WARCRAFT

O2 JAM

LIST

PRICE: Php 1,968.00

PRICE: Php 350.00

PRICE: php 1,450.00 DANCE AUDITION PRICE: Php 1,968.00

BATTLE REALMS LIST PRICE: Php 720.00

NORTON ANTIVIRUS 38
PRICE:

Php. 10,800.00

MEMBERSHIP CARD

CYBERKADAHAN INTERNET CAFÉ

CYBERKADAHAN INTERNET CAFÉ

INNOVISION TRADING
227A Mayon St., Maharlika Quezon Tel No. 0923-9370029 39
QUOTATION

March 10, 2009 To : Cyberkadahan Internet Café #82 Samson Road Caloocan City Dear
Sir/Madam, Below is our quotation for the following requirements ITEM 1 pc. 35”x
70” Tarpaulin 1 pc. 29” x 39” Tarpaulin Total PRICE P340.27 P157.08 P497.35

Terms: 50% Downpayment , 50% Balance upon delivery Schedule of Delivery:2-3 days
from receipt of downpayment. Sincerely yours Ms. Flor N. Pinili Account Executive
Noted by: Peter Beng Hui General Manager

GLORY TO GOD ENTERPRISES
WHOLESALER & RETAILER 40
Dealer of Hardware, Electrical Appliances, Kitchenwares Furniture, School & Office
Supplies

Date : March 11, 2009 To : CYBERKADAHAN INTERNET CAFÉ

Below are our respective prices for the following items:

1 unit

Condura Aircon 1.5 HP

P14,500.00

Terms: ____________________ Delivery Date: _____________

Mr. Eddie Chua Proprietor

41
PCGILMORE
All Digital Hub (Caloocan) Unit 113 Aurelio Bldg., 1 Rizal Ave. Ext. cor. 9th Ave.
Grace park, Caloocan City Tel No. 721-3496 Attention : CYBERKADAHAN INTERNET CAFÉ
We are pleased to submit herewith our price quotation for ink product enumerated
below as per your requirements INK CARTRIDGE for HP OFFICEJET 2610 Photocopier/
Scanner/ Printer HP 96 BLANK INK CARTRIDGE HP 97 TRI – COLOR P800.00 P850.00

We thank your for giving us the opportunity to quote our prices to you. For
further questions please contact us at all PC GILMORE outlet as are follows:

Gilmore Branch 3F Computer Graphics Bldg., Gilmore Ave., Quezon City 721-3496
0922-599-8032 sales@pcgilmore.com.ph pcg_main_inquiry

West Avenue Branch 144 West Ave., Philamhomes, Near Edsa Quezon City 924-5914
0922-599-8053 westave@pcgilmore.com.ph pcg_west

VMall Branch Unit V338 3rd Floor Vmall, Greenhills, San Juan M. Mla. 727-8988
0922-811-3616 vmall@pcgilmore.com.ph pcg_vmall

All Digital Hub (Caloocan) Unit 113 Aurelio Bldg., 1 Rizal Ave. Ext. cor. 9th Ave.
Grace park, Caloocan City 361-1902 0922-746-5474 caloocan@pcgilmore.com.ph
pcg_caloocan

PC Gilmore Xtreme 2F Gilmore Commercial Plaza, Gilmore Ave., Quezon City 727-8852
0922-928-5085 xtreme@pcgilmore.com.ph pcg_xtreme

Sincerely Yours Ms. Kate Permida PC Gilmore Admin

ROBENS COMMERCIAL

42
QUOTATION
March 11, 2009

Attention : Cyberkadahan Internet Café
QTY. UNIT DESCRIPTION UNIT PRICE

Ms. Rose

March 11, 2009 Attention to Ms. Jackie Number of hours: 15 43
Number of days : 7 Number of weeks : 4 APPLIANCES AIRCON ( 1hp) 3 IN 1 PSC 1
CEILING FAN 15 COMPUTER SET FLOURESCENT BULB TOTAL COST COST/ HOUR 7.44 1.33 1.27
24.48 4.00 COST/ DAY 111.60 19.95 19.05 367.20 60.00 COST/ WEEK 781.20 139.65
133.35 2,570.40 420.00 COST/ MONTH 3,348.00 598.50 571.50 11,016.00 1,800.00
17,334.00

REFER KO PO SA INYO ANG AMING "MAC" MERALCO APPLIANCE CENTER. MAKIKITA PO DITO
KUNG MAGKANO PER HOUR / DAY/ WEEK AT MONTH ANG BAWAT APPLIANCE.

http:// meralco.com. Ph./ Consumer/mybill/calculator.htm

THANK YOU PO. FEEL FREE TO ACCESS OUR MAC ENGR. YSID NICOLAS 4498712 FEDCHEM
MARKETING COMPANY INC. March 12, 2009 CYBERKADAHAN INTERNET CAFÉ Caloocan City
Tel.No. 448-8888

Attention: Ms. Evelyn Macabodbod We are pleased to submit herewith our price
quotation for paint product enumerated below as per your requirement Description
Aquabloc Elastomeric Sealant Size 4 ltrs. Color Powder Blue Amount P500.00 44
Discount : Net of price Terms : C.O.D Delivery : 2- 3 days from the day of
purchase order We thank your for giving us the opportunity to quote our prices to
you. For further questions please do not hesitate to call the undersigned at tel
nos. 361-0291/361-0292 look for Roland.

Sincerely Yours Reny Medina Sales Representative

45
SURVEY Name School
Print Photocopy Internet

Games
Counter Strike Perfect World Left for Dead Dota Dance Audition O2 Jam

Ezekiel Mersigan Floriza Juat Kenneth Adrian Lorico Mark Kevin Remoliza Jerwel
Abogador Rafael Dimayuga Jelyn Ramos Andrew Makinano Arian Uy Anna Segura Maribel
Mejia Julie Ann Dumario

UCC UCC Gomburza ( Elem.) UE (High School) UE (High School) UE (High School) MCU (
Elementary) UCC UE Divine Mercy Divine Mercy Divine Mercy

x x x x x x x x

x x x x x x

x x x x x x x x x x

x

x x

x

x x x

x

x x x

x x x

x x x x x x

46