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Westlake Cupcake

Expenditures Jan 2012

Item

Qty

Cost (VND)

Ingredients

Marketing

6/1/2012
Sugar
8
Flour
6
Oreos
2
Cream cheese
1 kg
Butter
5 kg
Eggs
10
Strawberries
1
Hershey's Cocoa
5
Petrol to Metro
Josette's salary for Dec 2011
7/1/2012
Petrol for delivery-J. Hayes
Box material
10
11/1/2012
Taxi for delivery to Family Medical
Taxi to Dan's
Icing sugar
4x500g
Wonderland chocolate
1kg
Lemons
3
12/1/2012
Gas for deliveries
Eggs
10
17/1/2012
Gas for deliveries
18/1/2012
Gas for deliveries
29/1/2012
Candy thermometer
1
ISO butane
1
Blue food coloring
1
30/01/2012
Eggs
4
Orange
1
31/1/2012
Green cake sparkles
Cake decorating tip round
Animal parts sprinkles
TOTAL

1
1
1

191,952
104,940
23,700
181,170
902,000
55,020
33,718
438,900

###
###
###
###
###
###
###
###

120,000

100,000
155,000
75,000

###
###
###

30,000

###

194,000
110,000
39,000

###

10,000
16,000

###
###

98,000
37,000
86,000
3,001,400

###
###
2,540,400

Packaging

Petrol
Overhead Deliveries

Salaries

Wastage Capital expenditures

70,000
1,600,000
40,000
120,000
40,000
100,000

160,000

50,000
60,000
194,000
110,000

37,000
120,000

70,000

450,000

1,600,000

341,000

Westlake Cupcake
Expenditures Feb 2012

Item

Qty

Cost (VND)

2/2/2012
Baking cups-white
15x100
Cream of tartar
2
Mango extract
2
Cupcake station spoons
50
Cupcake station cups
50
3/2/2012
Princess cupcake toppers 12x6
Smurf cupcake toppers
12x2
Chocolate molds
3
Candy melting plate
1
Icing color
1
41,031
Strawberries
1kg

Ingredients

54,000
61,000
32,000
12,000
23,000

###
###
###
###
###

147,000
197,000
201,000
86,000
59,000

###
###

143,000

143,000

36,000
191,952
24,530
52,530
238,700
902,000
137,550
180,000
20,000

191,952
24,530
52,530
238,700
902,000
137,550
180,000
20,000

Marketing

Packaging

###

41,123
Petrol to Metro
White Sugar
Oreos
Milk
Whipping Cream
Butter
Eggs
Raspberries
Baking paper
13/02/2012
Printing
Petrol toSignage
Phuong
Hung/Hang Ma
Green Apples
Cream Cheese
Baking Powder
Candy flowers
Chocolate
Vanilla
Cardboard for boxes
16/02/2012
Petrol to Southgate
17/02/2011
Japanese Green Tea
Cocoa
20/02/2012

12
8 kg
2 packs
2 boxes
2L
5 kg
50
510 g
1
1
10 km
580 kg
1 kg
45 g
2
1 kg
1 bottle
20

10,000
30,000
34,000
195,000
45,000
60,000
120,000
320,000
160,000

8 km

24,000

20 g
500 g

40,000
150,000

10,000
34,000
195,000
45,000
60,000
120,000
320,000
160,000

40,000
150,000

Petrol to Phuong
Hung/Hang Ma
Ribbons for CC Station
21/02/2012
Eggs
24/02/2012
Petrol to Southgate
Tea @ Southgate

10 km
2 rolls

30,000
80,000
20

8 km

hundred's & thousands


1 kg
Candy Thermometer
Assorted coloured cups
Food picks (trains etc) 20
Pink Pearls
500 g
Sparkle Gel x 2
Acrylic Stands x 10
Butterfly cupcake cups
Brown cupcake cups
Marbles
Cupcake holders

54,000

80,000
54,000

24,000
200,000

240
20
2
10
400
800
300

112,878
155,318
44,440
289,304
166,650
161,651
241,643
58,328
133,320
44,440
409,080
6,191,314

200,000
112,878
44,440
289,304
166,650
161,651
241,643
58,328
133,320
44,440
409,080
4,913,353

451,643

240,000

Petrol
Overhead Deliveries

Salaries

Wastage

Capital expenditures

201,000
86,000

36,000

30,000

24,000

30,000

24,000

155,318

144,000

442,318

Westlake Cupcake
Expenditures Mar 2012
Item

Qty

1/3/2012
Flour
2 kg
stives
1 pack
Milk
Cream
1L
Butter
5 kg
Eggs
Siro Goldenfarm Bac 520 ml
Stationery
Storage boxes
Clear file
Petrol to Metro
12 km
Wonderland6/3/2012
Chocolate
1 kg
10/3/2012
Raspberries
1 punnet
Taxi to la place
Oreos
Box Paper
12/3/2012
Chocolate hat
trang
tri den
1 kg
Cocoa
1 kg
14/3/2012
Peanut butter
Petrol to Metro
12 km
Sugar
4 kg
CreamO's
Milk
Cream Cheese
1 kg
Butter
5 kg
Eggs
Butterfly clips
1 box
Decal paper
Lemons
.860 kg
Labels
Printing Signage
Cards
16/03/2012
Eggs
21/3/2012
Baking soda
29/3/2012
Payment for Boxes
Cocoa
Hershey's Cocoa
Lemons
Eggs
30/03/2012

Cost (VND)

Ingredients

34,980
21,770
52,360
119,350
902,000
165,060
38,830
70,400
69,400
37,400
42,000

34,980
21,770
52,360
119,350
902,000
165,060
38,830

155,000

155,000

85,000
70,000
28,000
80,000

85,000

155,000
250,000

155,000
250,000
89,000

150
100

89,000
42,000
53,976
18,600
78,540
181,170
902,000
137,550
18,139
83,600
79,550
150,000
120,000

20

27,000

27,000

25,000

25,000

2
10

1,352,573
225,000
135,000
50,000
30,000

225,000
135,000
50,000
30,000

60
1
3
1

2
10

2
3

50
1

750 g
226 g

Marketing

28,000

53,976
18,600
78,540
181,170
902,000
137,550

79,550
120,000

Petrol to Phuong
Huong
Butter
Mini white liners
Eggs
Sugar
31/03/2012
Candy Eggs
Milk
Taxi to Anh's

10 km
5 Kg
40
3 kg

La place deliveries 7 x 12 km
Southgate Deliveries 3 x 10 km

1
1

35,000
1,050,000
40,000
108,000
75,000

1,050,000
40,000
108,000
75,000

90,000
30,000
120,000
294,000
105,000

8,122,248

5,312,736

120,000

Petrol
Packaging

Overhead

70,400

42,000

70,000
80,000

42,000

150,000

1,352,573

Deliveries

Salaries

Wastage

35,000

60,000

60,000
294,000
105,000

1,652,973

249,000

459,000

Capital expenditures

69,400
37,400

18,139
83,600

208,539

Westlake Cupcake
Expenditures Apr 2012
Item

Qty

Delivery Receipts
Signage
Cupcake liners
Philippine flag toothpicks
Cartoon pics
Cupcake liners
Gel icing color
Red powder icing color
Small squeeze bottles

3/4/2012
Petrol to Metro
Sugar
Apple Cider Vinegar
473 ml
CreamO's
Hershey's Cocoa
226g x 6
Milk
Cream Elle & Vire
Sunlight
Limes
.920 kg
Flour
4 kg
EZ Lock Storage boxes
7/4/2012
Van houten chocolate
buttons
240 g
13/4/2012
21cm springform pan
Baking powder
Vanilla
Salt

17/04/2012
Petrol to Metro
Sugar
Flour
Cream
Butter
Eggs
Cling Film
14/4/2012
Carrots
19/4/2012
Lemon
19/04/2012
Cream cheese
Eggs
15/04/2012

Cost (VND)

Ingredients

4
6
5
2
4
1
2
2
2

64,711
116,042
31,991
28,706
97,310
68,117
77,848
107,041
63,252

12
4

42,000
93,660
39,000
18,600
526,680
52,338
75,900
66,814
46,920
80,000
118,800

93,660
39,000
18,600
526,680
52,338
75,900
66,814
46,920
80,000
118,800

86,000

86,000

232,750
52,250
266,000
14,250

52,250
266,000
14,250

20
1

42,000
187,320
104,940
116,500
858,000
56,490
12,590

187,320
104,940
116,500
858,000
56,490
12,590

12,000

12,000

15,000

15,000

20

173000
50000

173000
50000

2
2
2
2

1
454g
500mL
500g

12
8 kg
6 kg
1L
5 Kg

1 kg

31,991
28,706
97,310
68,117
77,848
107,041

Baking Powder
Wax paper
19/4/2012
Cream Cheese
20/4/2012
Wonderland chocolate
chips
24/04/2012
limes
Eggs
Red food coloring
Lemons
Petrol to La place
Petrol to Southgate

2
1

40000
17000

40000
17000

1 kg

173000

173000

1kg

155,000

155,000

40,000
25,000
75,000
50,000

40,000
25,000
75,000
50,000

352,000
100,000

100,000

4,941,067

4,209,065

10
10
3
2
x7
*2

Petrol
Marketing

Packaging

Admin

Overhead

64,711

42,000

42,000

Deliveries

352,000
100,000

536,000

Salaries

Wastage

Capital expenditures
116,042

63,252

232,750

296,002

Westlake Cupcake
Expenditures May 2012
Item

Qty

Cost (VND)

Ingredients

Marketing

2/5/2012
eggs

10

25,000

25,000

142,000

142,000

775,000
350,000
86000

775,000
350,000
86000

20

50,000

50,000

Strawberries
2
Disposable aluminum trays
6
Petrol from La Place to Phung Hung
15/5/2012
Wonderland Chocolate
2 kg
Mars bars
2
Whipping cream
500 ml
flour
4k
sugar
4 kg
Orange
1
oil
1
Eggs
10
17/5/2012
Domain registration renewal
1
18/5/2012
Milk
1L
Twix
4
18/05/2012
eggs
20

80,000
48,000

80,000

310,000
48,000
112,000
80000
92000
25000
48000
25000

310,000
48,000
112,000
80000
92000
25000
48000
25000

2/5/2012
Strawberries
7/5/2012
Butter
Cream Cheese
Whipping cream

5 kg
2 kg
400 ml
9/5/2012

eggs
11/5/2012

22/5/2012
Belcohocolat mini chips
Vanilla
Mini zip lock
23/05/2012
Sticker printing
24/5
Sugar
Flour
Milk
Dishwashing liquid
Butter
Cream Cheese
26/05/2012
Raspberries
28/05/2012
Eggs

1 kg
500 ml
10
sheets
5kg
4kg
2L
3
5 kg
2 kg

20

210,000

210,000

28,000
40,000

28,000
40,000

50,000

50,000

155,000
260,000
22,000

155,000
260,000
22,000

80,000

80,000

133,350
69,960
49,698
54,604

133,350
69,960
49,698

775,000
350,000

775,000
350,000

85,000

85,000

50,000

50,000

31/5/2012
6 chocolate cupcakes
Petrol to La Place (delivery)
Total

252,000
4,960,612

4,316,008

290,000

9,896,224

8,607,016

580,000

18,389,448

15,811,032

1,160,000

Petrol
Packaging

Overhead

Overhead
-

48,000

54,604

Deliveries

Salaries

252,000
48,000

54,604

252,000

96,000

109,208

504,000

192,000

1,008,000

Wastage

Capital expenditures

28,815

28,815

57,630

115,260

Westlake Cupcake
Expenditures June 2012
Item

Qty

1/6/2012
Eggs
Brown gel food coloring
Pink & white sugar flowers

Cost (VND)
10
1
20

Ingredients

30,000
45,000
-

30,000
45,000
-

50,000
20000
100,000

50,000
20000
100,000

5/6/2012
Eggs
20
Chips ahoy
8
Confectionery sugar
4 packs
7/6/2012
Printing flags
Business Cards
200
8/6/2012
Cling film
1 roll
9/6/2012
Condensed milk
1 can
10/6/2012
Sponsor cupcakes for Phil. 41 minis with flags
Taxi fare to Phil. Embassy
11/6/2012
Eggs
10
Butter
400g
Eggs
20
12/6/2012
Flour
4 kg
Sugar
4 kg
Eggs
20
Milk
4L
Passion fruit
2 kg
Limes
1 kg
Vanilla
500 m
Cling film
zip lock bags
La Place Deliveries * 2
19/06/201
Mars Bars
21/06.2012
La Place Deliveries * 2

15,000
300,000
16,000

16,000

26,000

26,000

79,875
100,000
30,000
136,000
50,000

30,000
136,000
50,000

80000
92000
50000
112000
80000
25,000
260,000
16,000
35,000

80000
92000
50000
112000
80000
25,000
260,000
16,000
35,000

84,000
106 g

50,000

50,000

84,000
1,965,875

1,303,000

3,901,750

2,576,000

7,588,500

4,937,000

Petrol
Marketing

Packaging

Overhead

Overhead

Deliveries

15,000
300,000

79,875
100,000

84,000

84,000
479,875

15,000

168,000

959,750

30,000

336,000

1,919,500

60,000

672,000

Salaries

Wastage

Capital expenditures

Westlake Cupcake
Expenditures July 2012
Item

Qty

1/8/2012
Brown Cupcakes Liners
8/8/2012
Cornstarch
400g
Baking Powder
4 small containers
Flour
4 kg
Sugar
4 kg
Eggs
20
19/08/2012
eggs
10
20/8/2012
Butter
5 kg
Cream Cheese
1 kg
Cream
400 ml
29/08/2012
Eggs
10

Cost (VND)
217,380

Ingredients
217,380

27,000
80,000
72,000
88,000
50000

27,000
80,000
72,000
88,000
50000

25000

25000

790,000
175,000
90,000

790,000
175,000
90,000

25,000

25,000

1,422,000

1,422,000

1,712,000

1,712,000

Petrol
Marketing

Packaging

Overhead

Overhead

Deliveries

Salaries

Wastage

Capital expenditures

Westlake Cupcake
Expenditures September 2012
Item

Qty

Cost (VND)

Ingredients

Petrol
Marketing

Packaging

Overhead

Overhead

Deliveries

Salaries

Wastage

Capital expenditures

Westlake Cupcake
Monthly Profit & Loss Statement 2012
Jan
#
Dozens of cupcakes sold
Daluva - units sold
Oasis - units sold
La Place - units sold
Southgate - units sold
Total (dozens)
Direct sales
Accounts receivable
Gross receipts
Less: direct material purchases
Packaging
Gross profit
Less: Overhead expenses
Petrol
Sponsorship
Printing
Other marketing expenses
Capital expenditures
Misc. overhead
Wastage
Net profit
Less: salaries
Net cash incr(decr) for the month
Balance from previous month
Total cash
Pending payments
Overhead expense/ dozen

Feb
#
14

23.5

Mar
#
27.33

Apr
#
17.5

14.75
VND
5,505,000
270,000
5,775,000
2,514,400
120,000
3,140,600

70,000
0
0
0
341,000

VND
VND
9,300,000 19,273,794

VND
6,980,000

9,300,000 19,273,794 11,354,900


4,913,353 5,312,736 4,941,067
240,000 1,652,973
0
4,146,647 12,308,085 6,413,833

144,000
0
10,000
681,643
442,318

708,000
360,000
120,000

536,000

208,539

0
64,711

2,729,600

2,868,686 10,911,546

5,813,122

1,600,000
1,129,600

4,000,000 10,000,000
-1,131,314
911,546
9,838,686

8,000,000
-2,186,878

May
#

Jun
#

Jul
#

Aug
#

Sep
#

Oct
#

Nov
#

Dec
#

VND

VND

VND

VND

VND

VND

31

VND
VND
11,670,000 9,908,000
1,800,000 2,105,400
13,470,000 12,013,400
4,316,008 1,303,000
48,000
479,875
9,105,992 10,230,525

0
168,000
0
0
80,000
15,000
210,000
0
0
0
54,604
0
28,815
0
8,732,573 10,047,525
7,000,000 7,000,000
1,732,573 3,047,525

YTD
#

VND
62,636,794
4,175,400
71,187,094
23,300,564
2,540,848
45,345,682
0
0
1,626,000
360,000
225,000
891,643
991,857
28,815
41,222,367
37,600,000
3,622,367
2,457,367