NOTES Finaaaaaaaaaaaaaaal

PROJECTED FINANCIAL STATEMENTS
DeCoffee Tour
INCOME STATEMENT
For the Year Ended December 31
Notes 2018 2019 2020
Sales 1 ₱ 2,123,150.00 ₱ 2,325,475.00 ₱ 2,549,280.00
Cost of Sales 2 ₱ 948,984.60 ₱ 1,038,572.02 ₱ 1,114,003.49
Gross Profit ₱ 1,174,165.40 ₱ 1,286,902.98 ₱ 1,435,276.51
Less: Expenses
Supplies Expense 3 ₱ 44,197.20 ₱ 48,116.20 ₱ 50,462.20
Depreciation 4 ₱ 79,173.00 ₱ 79,173.00 ₱ 79,173.00
Utilities Expense 5 ₱ 171,600.00 ₱ 171,600.00 ₱ 171,600.00
Salaries Expense 6 ₱ 187,200.00 ₱ 187,200.00 ₱ 187,200.00
Taxes and Licenses 7 ₱ 3,340.00 ₱ 485,510.20 ₱ 1,500.00 ₱ 487,589.20 ₱ 1,500.00 ₱ 489,935.20
Net Income ₱ 688,655.20 ₱ 799,313.78 ₱ 945,341.31
25
DeCoffee Tour
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31
2018 2019 2020

Cash Inflows Notes
Owner's Capital ₱ 2,500,000.00
Sales ₱ 2,123,150.00 ₱ 4,623,150.00 ₱ 2,325,475.00 ₱ 2,325,475.00 ₱ 2,549,280.00 ₱ 2,549,280.00
Total Cash Inflows
Cash Outflows
Cash Operating Expenses 8 ₱ 1,311,124.60 ₱ 1,398,872.02 ₱ 1,474,303.49
Building Construction ₱ 1,500,000.00
Purchases of Land ₱ 750,000.00
Purchases of Furnitures and Fixtures ₱ 66,000.00
4
Purchases of equipment ₱ 111,490.00
Purchases of Supplies ₱ 101,165.75 ₱ 47,641.20 ₱ 50,217.20
Payment for additional purchases of supplies 9 ₱ 30,000.00
(FOB shipping pt.; COD)
Purchases of Other Assets 4 ₱ 50,000.00
Owner's Withdrawal ₱ 300,000.00 ₱ 600,000.00 ₱ 900,000.00
Total Cash Outflows ₱ 4,189,780.35 ₱ 2,046,513.22 ₱ 2,454,520.69
Net Cash Inflows(Outflows) ₱ 433,369.65 ₱ 278,961.78 ₱ 94,759.31

Cash, Beginning ₱ - ₱ 433,369.65 ₱ 712,331.43
Cash, Ending ₱ 433,369.65 ₱ 712,331.43 ₱ 807,090.74
DeCoffee Tour
Statement of Changes in Owner's equity
For the Year Ended December 31
2018 2019 2020

Beginning Capital ₱ 2,500,000.00 ₱ 2,888,655.20 ₱ 3,087,968.98
Add: Additional Capital ₱ - ₱ - ₱ -
Net Income ₱ 688,655.20 ₱ 3,188,655.20 ₱ 799,313.78 ₱ 3,687,968.98 ₱ 945,341.31 ₱ 4,033,310.29
Less:Withdrawals ₱ 300,000.00 ₱ 600,000.00 ₱ 900,000.00
Ending Capital ₱ 2,888,655.20 ₱ 3,087,968.98 ₱ 3,133,310.29
26
DeCoffee Tour
STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31
NOTES 2018 2019 2020

Assets
Current Asset
Cash ₱ 433,369.65 ₱ 712,331.43 ₱ 807,090.74
Supplies Inventory 10 ₱ 56,968.55 ₱ 86,493.55 ₱ 116,248.55
Total Current Asset ₱ 490,338.20 ₱ 798,824.98 ₱ 923,339.29
Non-Current Assets
Furniture and Fixture ₱ 66,000.00 ₱ 66,000.00 ₱ 66,000.00
Accumulated Depreciation - furniture
and fixture ₱ 6,600.00 ₱ 59,400.00 ₱ 13,200.00 ₱ 52,800.00 ₱ 19,800.00 ₱ 46,200.00
Machinery and Equipment ₱ 111,490.00 ₱ 111,490.00 ₱ 111,490.00
Accumulated Depreciation -
machinery and equipment 4 ₱ 17,573.00 ₱ 93,917.00 ₱ 35,146.00 ₱ 76,344.00 ₱ 52,719.00 ₱ 58,771.00
Land ₱ 750,000.00 ₱ 750,000.00 ₱ 750,000.00 ₱ 750,000.00 ₱ 750,000.00 ₱ 750,000.00
Building ₱ 1,500,000.00 ₱ 1,500,000.00 ₱ 1,500,000.00
Accumulated Depreciation - building ₱ 50,000.00 ₱ 1,450,000.00 ₱ 100,000.00 ₱ 1,400,000.00 ₱ 150,000.00 ₱ 1,350,000.00
Other Assets ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00
Accumulated Depreciation- Other Assets ₱ 5,000.00 ₱ 45,000.00 ₱ 10,000.00 ₱ 40,000.00 ₱ 15,000.00 ₱ 35,000.00
Tota Non-Current Assets ₱ 2,398,317.00 ₱ 2,319,144.00 ₱ 2,239,971.00
Total Assets ₱ 2,888,655.20 ₱ 3,117,968.98 ₱ 3,163,310.29
Liabilities and Owners' Equity
Current Liabilities
Accounts Payable ₱ - ₱ 30,000.00 ₱ 30,000.00
Total Liabilities ₱ - ₱ 30,000.00 ₱ 30,000.00
Owner's Capital ₱ 2,888,655.20 ₱ 3,087,968.98 ₱ 3,133,310.29
Total Liabilities and Owners Equity ₱ 2,888,655.20 ₱ 3,087,968.98 ₱ 3,133,310.29
Total Liabilities and Owners' Equity ₱ 2,888,655.20 ₱ 3,117,968.98 ₱ 3,163,310.29
27
NOTE 1
2018 SALES
2018 QUANTITY (Cups) Total
Number of PRICE Projected Sale
COFFEE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Products
BREWED COFFEE
Blonde Roast 82 82 82 74 74 74 73 73 73 73 90 90 940 ₱60 ₱ 56,400.00
Roast 44 44 44 39 39 39 39 39 39 39 48 48 501 ₱60 ₱ 30,060.00
Dark Roast 146 146 146 132 132 132 130 130 130 130 162 162 1678 ₱60 ₱ 100,680.00
LATTE
Salted Caramel Latte 86 86 86 77 77 77 77 77 77 77 95 95 987 ₱70 ₱ 69,090.00
Vanilla Latte 74 74 74 67 67 67 67 67 67 67 82 82 855 ₱70 ₱ 59,850.00
Mocha Latte 137 137 137 123 123 123 123 123 123 123 150 150 1572 ₱70 ₱ 110,040.00
ICED COFFEE
Iced Brewed Coffee 123 123 123 110 110 137 137 137 137 110 109 109 1465 ₱80 ₱ 117,200.00
Iced Brewed Coffee with
55 55 55 50 50 62 62 62 62 50 49 49 661 ₱80 ₱ 52,880.00
Milk
Caramel Iced Coffee 72 72 72 65 65 81 81 81 81 65 64 64 863 ₱80 ₱ 69,040.00
FRAPPE
COFFEE BLEND
Cappuccino 33 33 33 30 30 37 37 37 37 30 30 30 397 ₱70 ₱ 27,790.00
Café Mocha 48 48 48 43 43 53 53 53 53 43 42 42 569 ₱70 ₱ 39,830.00
Caramel 15 15 15 13 13 16 16 16 16 13 13 13 174 ₱70 ₱ 12,180.00
Coffee Espresso 37 37 37 34 34 41 41 41 41 34 33 33 443 ₱70 ₱ 31,010.00
CHOCOLATE BLEND
Cookies and Cream 56 56 56 50 50 62 62 62 62 50 50 50 666 ₱70 ₱ 46,620.00
Dark Forest 16 16 16 14 14 18 18 18 18 14 14 14 190 ₱70 ₱ 13,300.00
Choco Java 21 21 21 19 19 23 24 24 24 19 19 19 253 ₱70 ₱ 17,710.00
Choco Fudge 40 40 40 36 36 43 45 45 45 36 35 35 476 ₱70 ₱ 33,320.00
QUANTITY (Slice)
CAKE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Supplier’s Choice #1 24 24 24 24 24 24 24 24 24 24 24 24 288 ₱50 ₱ 14,400.00
QUANTITY (Units)
SANDWICH JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CLASSIC EGG SALAD 34 34 34 30 30 34 34 34 34 30 34 34 396 ₱ 65 ₱ 25,740.00
DECOFFEE CLUB 25 25 25 21 21 25 25 25 25 21 25 25 288 ₱ 135 ₱ 38,880.00
GRILLED HAM & CHEESE 40 40 40 34 34 40 40 40 40 34 40 40 462 ₱ 70 ₱ 32,340.00
GRILLED CHEESE 36 36 36 30 30 36 36 36 36 30 36 36 414 ₱ 85 ₱ 35,190.00
QUANTITY (Per Serving)
RICE CAKES JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Bibingka 250 250 250 230 230 250 250 250 250 230 250 250 2940 ₱ 35 ₱ 102,900.00
Biko 170 170 170 150 150 170 170 170 170 150 170 170 1980 ₱ 20 ₱ 39,600.00
Binalay 170 170 170 150 150 170 170 170 170 150 170 170 1980 ₱ 30 ₱ 59,400.00
Cassava Cake 250 250 250 230 230 250 250 250 250 230 250 250 2940 ₱ 40 ₱ 117,600.00
Kutsinta 170 170 170 150 150 170 170 170 170 150 170 170 1980 ₱ 25 ₱ 49,500.00
Palitaw 170 170 170 150 150 170 170 170 170 150 170 170 1980 ₱ 25 ₱ 49,500.00
Patupat 220 220 220 200 200 220 220 220 220 200 220 220 2580 ₱ 40 ₱ 103,200.00
Pawa 250 250 250 230 230 250 250 250 250 230 250 250 2940 ₱ 35 ₱ 102,900.00
Puto 220 220 220 200 200 220 220 220 220 200 220 220 2580 ₱ 30 ₱ 77,400.00
Puto Flan 250 250 250 230 230 250 250 250 250 230 250 250 2940 ₱ 40 ₱ 117,600.00
Suman 220 220 220 200 200 220 220 220 220 200 220 220 2580 ₱ 20 ₱ 51,600.00
Tupig 250 250 250 230 230 250 250 250 250 230 250 250 2940 ₱ 40 ₱ 117,600.00
TOTAL SALES ₱ 2,123,150.00
28
2019 SALES
Products
BREWED COFFEE
Blonde Roast 90 90 90 81 81 81 80 80 80 80 99 99 1031 60 ₱ 61,860.00
Roast 48 48 48 43 43 43 43 43 43 43 53 53 551 60 ₱ 33,060.00
Dark Roast 161 161 161 146 146 146 143 143 143 143 178 178 1849 60 ₱ 110,940.00
LATTE
Salted Caramel Latte 95 95 95 85 85 85 85 85 85 85 104 104 1088 70 ₱ 76,160.00
Vanilla Latte 81 81 81 74 74 74 74 74 74 74 90 90 941 70 ₱ 65,870.00
Mocha Latte 150 150 150 135 135 135 135 135 135 135 166 166 1727 70 ₱ 120,890.00
ICED COFFEE
Iced Brewed Coffee 135 135 135 122 122 151 151 151 151 122 120 120 1615 80 ₱ 129,200.00
61 61 61 55 55 68 68 68 68 55 54 54 728 80 ₱ 58,240.00
Milk
Caramel Iced Coffee 79 79 79 71 71 89 89 89 89 71 70 70 946 80 ₱ 75,680.00
FRAPPE
COFFEE BLEND
Cappuccino 37 37 37 33 33 40 41 41 41 33 33 33 439 70 ₱ 30,730.00
Café Mocha 53 53 53 47 47 58 59 59 59 47 47 47 629 70 ₱ 44,030.00
Caramel 16 16 16 14 14 18 18 18 18 14 14 14 190 70 ₱ 13,300.00
Coffee Espresso 41 41 41 37 37 45 46 46 46 37 36 36 489 70 ₱ 34,230.00
CHOCOLATE BLEND
Cookies and Cream 61 61 61 55 55 68 68 68 68 55 55 55 730 70 ₱ 51,100.00
Dark Forest 18 18 18 16 16 19 20 20 20 16 16 16 213 70 ₱ 14,910.00
Choco Java 23 23 23 21 21 26 26 26 26 21 21 21 278 70 ₱ 19,460.00
Choco Fudge 44 44 44 40 40 48 48 48 48 40 38 38 520 70 ₱ 36,400.00
QUANTITY (Slice)
QUANTITY (Units)
CLASSIC EGG SALAD 37 37 37 33 33 37 37 37 37 33 37 37 432 65 ₱ 28,080.00
DECOFFEE CLUB 28 28 28 24 24 28 28 28 28 24 28 28 324 135 ₱ 43,740.00
GRILLED HAM & CHEESE 44 44 44 38 38 44 44 44 44 38 44 44 510 70 ₱ 35,700.00
GRILLED CHEESE 40 40 40 33 33 40 40 40 40 33 40 40 459 85 ₱ 39,015.00
Bibingka 275 275 275 253 253 275 275 275 275 253 275 275 3234 35 ₱ 113,190.00
Biko 187 187 187 165 165 187 187 187 187 165 187 187 2178 20 ₱ 43,560.00
Binalay 187 187 187 165 165 187 187 187 187 165 187 187 2178 30 ₱ 65,340.00
Cassava Cake 275 275 275 253 253 275 275 275 275 253 275 275 3234 40 ₱ 129,360.00
Kutsinta 187 187 187 165 165 187 187 187 187 165 187 187 2178 25 ₱ 54,450.00
Palitaw 187 187 187 165 165 187 187 187 187 165 187 187 2178 25 ₱ 54,450.00
Patupat 242 242 242 220 220 242 242 242 242 220 242 242 2838 40 ₱ 113,520.00
Pawa 275 275 275 253 253 275 275 275 275 253 275 275 3234 35 ₱ 113,190.00
Puto 242 242 242 220 220 242 242 242 242 220 242 242 2838 30 ₱ 85,140.00
Puto Flan 275 275 275 253 253 275 275 275 275 253 275 275 3234 40 ₱ 129,360.00
Suman 242 242 242 220 220 242 242 242 242 220 242 242 2838 20 ₱ 56,760.00
Tupig 275 275 275 253 253 275 275 275 275 253 275 275 3234 40 ₱ 129,360.00
TOTAL SALES ₱ 2,325,475.00
29
2020 SALES
Products
BREWED COFFEE
Blonde Roast 99 99 99 89 89 89 88 88 88 88 109 109 1134 ₱60 ₱ 68,040.00
Roast 53 53 53 48 48 48 47 47 47 47 58 58 607 ₱60 ₱ 36,420.00
Dark Roast 177 177 177 160 160 160 158 158 158 158 196 196 2035 ₱60 ₱ 122,100.00
LATTE
Salted Caramel Latte 104 104 104 94 94 94 94 94 94 94 115 115 1200 ₱70 ₱ 84,000.00
Vanilla Latte 90 90 90 81 81 81 81 81 81 81 99 99 1035 ₱70 ₱ 72,450.00
Mocha Latte 164 164 164 148 148 148 148 148 148 148 182 182 1892 ₱70 ₱ 132,440.00
ICED COFFEE
Iced Brewed Coffee 149 149 149 134 134 166 166 166 166 134 131 131 1775 ₱80 ₱ 142,000.00
67 67 67 60 60 75 75 75 75 60 59 59 799 ₱80 ₱ 63,920.00
Milk
Caramel Iced Coffee 87 87 87 80 80 98 98 98 98 79 78 78 1048 ₱80 ₱ 83,840.00
FRAPPE
COFFEE BLEND
Cappuccino 40 40 40 36 36 44 45 45 45 36 36 36 479 ₱70 ₱ 33,530.00
Café Mocha 58 58 58 52 52 64 64 64 64 52 51 51 688 ₱70 ₱ 48,160.00
Caramel 18 18 18 16 16 19 20 20 20 16 16 16 213 ₱70 ₱ 14,910.00
Coffee Espresso 45 45 45 40 40 50 50 50 50 40 40 40 535 ₱70 ₱ 37,450.00
CHOCOLATE BLEND
Cookies and Cream 68 68 68 61 61 74 75 75 75 61 60 60 806 ₱70 ₱ 56,420.00
Dark Forest 19 19 19 17 17 21 21 21 21 17 17 17 226 ₱70 ₱ 15,820.00
Choco Java 26 26 26 23 23 28 29 29 29 23 23 23 308 ₱70 ₱ 21,560.00
Choco Fudge 48 48 48 44 44 54 54 54 54 44 43 43 578 ₱70 ₱ 40,460.00
QUANTITY (Slice)
QUANTITY (Units)
CLASSIC EGG SALAD 42 42 42 37 37 42 42 42 42 37 42 42 489 ₱ 65 ₱ 31,785.00
DECOFFEE CLUB 31 31 31 27 27 31 31 31 31 27 31 31 360 ₱ 135 ₱ 48,600.00
GRILLED HAM & CHEESE 49 49 49 42 42 49 49 49 49 42 49 49 567 ₱ 70 ₱ 39,690.00
GRILLED CHEESE 44 44 44 37 37 44 44 44 44 37 44 44 507 ₱ 85 ₱ 43,095.00
Bibingka 303 303 303 278 278 303 303 303 303 278 303 303 3561 ₱ 35 ₱ 124,635.00
Biko 206 206 206 182 182 206 206 206 206 182 206 206 2400 ₱ 20 ₱ 48,000.00
Binalay 206 206 206 182 182 206 206 206 206 182 206 206 2400 ₱ 30 ₱ 72,000.00
Cassava Cake 303 303 303 278 278 303 303 303 303 278 303 303 3561 ₱ 40 ₱ 142,440.00
Kutsinta 206 206 206 182 182 206 206 206 206 182 206 206 2400 ₱ 25 ₱ 60,000.00
Palitaw 206 206 206 182 182 206 206 206 206 182 206 206 2400 ₱ 25 ₱ 60,000.00
Patupat 266 266 266 242 242 266 266 266 266 242 266 266 3120 ₱ 40 ₱ 124,800.00
Pawa 303 303 303 278 278 303 303 303 303 278 303 303 3561 ₱ 35 ₱ 124,635.00
Puto 266 266 266 242 242 266 266 266 266 242 266 266 3120 ₱ 30 ₱ 93,600.00
Puto Flan 303 303 303 278 278 303 303 303 303 278 303 303 3561 ₱ 40 ₱ 142,440.00
Suman 266 266 266 242 242 266 266 266 266 242 266 266 3120 ₱ 20 ₱ 62,400.00
Tupig 303 303 303 278 278 303 303 303 303 278 303 303 3561 ₱ 40 ₱ 142,440.00
TOTAL SALES ₱ 2,549,280.00
30
NOTE 2
COST OF SALES
INGREDIENTS 2018 2019 2020
ITEMS Units Cost Total Units Cost Total Units Cost Total
BREWED COFFEE:
Coffee (KG) 20g 63 ₱ 270.00 ₱ 17,010.00 69 ₱ 270.00 ₱ 18,630.00 63 ₱ 270.00 ₱ 17,010.00
Milk (1 liter) 45 ml 141 ₱ 95.00 ₱ 13,395.00 154 ₱ 95.00 ₱ 14,630.00 141 ₱ 95.00 ₱ 13,395.00
TOTAL ₱ 30,405.00 ₱ 33,260.00 ₱ 30,405.00
LATTE:
Salted Caramel Latte:
Coffee (KG) 25g 26 ₱ 270.00 ₱ 7,020.00 27 ₱ 270.00 ₱ 7,290.00 30 ₱ 270.00 ₱ 8,100.00
Milk (L) 90ml 89 ₱ 95.00 ₱ 8,455.00 98 ₱ 95.00 ₱ 9,310.00 108 ₱ 95.00 ₱ 10,260.00
Caramel Syrup (Lt) 45ml 68 ₱ 280.00 ₱ 19,040.00 49 ₱ 280.00 ₱ 13,720.00 54 ₱ 280.00 ₱ 15,120.00
Sugar (KG) 38g 37.5 ₱ 34.75 ₱ 1,303.13 41 ₱ 34.75 ₱ 1,424.75 46 ₱ 34.75 ₱ 1,598.50
Whipped Cream (250 g) 10g 40 ₱ 150.00 ₱ 6,000.00 65 ₱ 150.00 ₱ 9,750.00 72 ₱ 150.00 ₱ 10,800.00
TOTAL ₱ 41,818.13 ₱ 41,494.75 ₱ 45,878.50
Vanilla Latte:
Coffee (KG) 25g 22 ₱ 270.00 ₱ 5,940.00 24 ₱ 270.00 ₱ 6,480.00 26 ₱ 270.00 ₱ 7,020.00
Milk (Galloon) 90ml 77 ₱ 95.00 ₱ 7,315.00 85 ₱ 95.00 ₱ 8,075.00 93 ₱ 95.00 ₱ 8,835.00
Vanilla Syrup (Liter) 45ml 39 ₱ 300.00 ₱ 11,700.00 42 ₱ 300.00 ₱ 12,600.00 47 ₱ 300.00 ₱ 14,100.00
Sugar (KG) 38g 32.5 ₱ 34.50 ₱ 1,121.25 36 ₱ 34.50 ₱ 1,242.00 39 ₱ 34.50 ₱ 1,345.50
Whipped Cream (250 g)-15/250g 10g 34 ₱ 150.00 ₱ 5,100.00 56 ₱ 150.00 ₱ 8,400.00 62 ₱ 150.00 ₱ 9,300.00
TOTAL ₱ 31,176.25 ₱ 36,797.00 ₱ 40,600.50
Mocha Latte:
Coffee (KG) 25g 40 ₱ 270.00 ₱ 10,800.00 43 ₱ 270.00 ₱ 11,610.00 47 ₱ 270.00 ₱ 12,690.00
Milk 90 ml 142 ₱ 95.00 ₱ 13,490.00 155 ₱ 95.00 ₱ 14,725.00 170 ₱ 95.00 ₱ 16,150.00
Chocolate Syrup (1lt) 45 ml 70 ₱ 200.00 ₱ 14,000.00 78 ₱ 200.00 ₱ 15,600.00 85 ₱ 200.00 ₱ 17,000.00
Vanilla Extract (1 lt)- 4.2 ml 7 ₱ 250.00 ₱ 1,750.00 8 ₱ 250.00 ₱ 2,000.00 9 ₱ 250.00 ₱ 2,250.00
Sugar (KG) 38g 60 ₱ 34.75 ₱ 2,085.00 66 ₱ 34.75 ₱ 2,293.50 72 ₱ 34.75 ₱ 2,502.00
Whipped Cream (250 g) 10g 62 ₱ 150.00 ₱ 9,300.00 103 ₱ 150.00 ₱ 15,450.00 114 ₱ 150.00 ₱ 17,100.00
TOTAL ₱ 51,425.00 ₱ 61,678.50 ₱ 67,692.00
ICED COFFEE:
Iced Brewed Coffee:
Coffee (KG) 28.6g 42 ₱ 270.00 ₱ 11,340.00 46 ₱ 270.00 ₱ 12,420.00 51 ₱ 270.00 ₱ 13,770.00
Sugar (KG) 38g 56 ₱ 34.75 ₱ 1,946.00 61 ₱ 34.75 ₱ 2,119.75 67 ₱ 34.75 ₱ 2,328.25
Vanilla Syrup (Liter) 45 ml 66 ₱ 300.00 ₱ 19,800.00 73 ₱ 300.00 ₱ 21,900.00 80 ₱ 300.00 ₱ 24,000.00
TOTAL ₱ 33,086.00 ₱ 36,439.75 ₱ 40,098.25
Iced Brewed Coffee with Milk:
Coffee (KG) 28.6g 20 ₱ 270.00 ₱ 5,400.00 21 ₱ 270.00 ₱ 5,670.00 23 ₱ 270.00 ₱ 6,210.00
Muscovado Sugar (KG) 38g 25 ₱ 34.75 ₱ 868.75 28 ₱ 34.75 ₱ 973.00 30 ₱ 34.75 ₱ 1,042.50
Milk 60ml 40 ₱ 95.00 ₱ 3,800.00 44 ₱ 95.00 ₱ 4,180.00 48 ₱ 95.00 ₱ 4,560.00
TOTAL ₱ 18,768.75 ₱ 20,723.00 ₱ 22,612.50
Caramel Iced Coffee:
Coffee (KG)-28.6g 28.6g 25 ₱ 270.00 ₱ 6,750.00 27 ₱ 270.00 ₱ 7,290.00 30 ₱ 270.00 ₱ 8,100.00
31
Sugar (KG) 38g 33 ₱ 34.75 ₱ 1,146.75 36 ₱ 34.75 ₱ 1,251.00 40 ₱ 34.75 ₱ 1,390.00
Caramel Syrup (Liter)-45ml 45ml 39 ₱ 280.00 ₱ 10,920.00 43 ₱ 280.00 ₱ 12,040.00 47 ₱ 280.00 ₱ 13,160.00
Milk (L) 45ml 21 ₱ 150.00 ₱ 3,150.00 43 ₱ 150.00 ₱ 6,450.00 47 ₱ 150.00 ₱ 7,050.00
TOTAL ₱ 21,966.75 ₱ 27,031.00 ₱ 29,700.00
Ice Cubes-10/pack 299 ₱ 25.00 ₱ 7,475.00 329 ₱ 25.00 ₱ 8,225.00 362 ₱ 25.00 ₱ 9,050.00
FRAPPE COFFEE BLEND:
Cappuccino:
Coffee (Kg) 20g 8 ₱ 270.00 ₱ 2,160.00 9 ₱ 270.00 ₱ 2,430.00 10 ₱ 270.00 ₱ 2,700.00
Milk 45ml 18 ₱ 95.00 ₱ 1,710.00 20 ₱ 95.00 ₱ 1,900.00 22 ₱ 95.00 ₱ 2,090.00
Sugar(Kg) 38g 15 ₱ 34.75 ₱ 521.25 17 ₱ 34.75 ₱ 590.75 18 ₱ 34.75 ₱ 625.50
Whipped Cream (250g) 15g 24 ₱ 150.00 ₱ 3,600.00 26 ₱ 150.00 ₱ 3,900.00 29 ₱ 150.00 ₱ 4,350.00
TOTAL ₱ 7,991.25 ₱ 8,820.75 ₱ 9,765.50
Café Mocha:
Coffee (Kg) 20g 16 ₱ 270.00 ₱ 4,320.00 13 ₱ 270.00 ₱ 3,510.00 14 ₱ 270.00 ₱ 3,780.00
Milk 45ml 26 ₱ 95.00 ₱ 2,470.00 28 ₱ 95.00 ₱ 2,660.00 31 ₱ 95.00 ₱ 2,945.00
Chocolate Syrup (1lt) 45ml 25 ₱ 200.00 ₱ 5,000.00 28 ₱ 200.00 ₱ 5,600.00 31 ₱ 200.00 ₱ 6,200.00
Sugar(Kg) 38g 21 ₱ 34.75 ₱ 729.75 24 ₱ 34.75 ₱ 834.00 26 ₱ 34.75 ₱ 903.50
Whipped Cream (250g)-15/250g 15g 34 ₱ 150.00 ₱ 5,100.00 38 ₱ 150.00 ₱ 5,700.00 41 ₱ 150.00 ₱ 6,150.00
TOTAL ₱ 17,619.75 ₱ 18,304.00 ₱ 19,978.50
Caramel:
Coffee (Kg) 20g 4 ₱ 270.00 ₱ 1,080.00 4 ₱ 270.00 ₱ 1,080.00 4 ₱ 270.00 ₱ 1,080.00
Milk(Gl) 45ml 8 ₱ 95.00 ₱ 760.00 9 ₱ 95.00 ₱ 855.00 10 ₱ 95.00 ₱ 950.00
Caramel Syrup (1lt) 45ml 8 ₱ 280.00 ₱ 2,240.00 9 ₱ 280.00 ₱ 2,520.00 10 ₱ 280.00 ₱ 2,800.00
Sugar(Kg) 38g 6 ₱ 34.75 ₱ 208.50 7 ₱ 34.75 ₱ 243.25 8 ₱ 34.75 ₱ 278.00
Whipped Cream (250g) 15g 10 ₱ 150.00 ₱ 1,500.00 12 ₱ 150.00 ₱ 1,800.00 13 ₱ 150.00 ₱ 1,950.00
TOTAL ₱ 5,788.50 ₱ 6,498.25 ₱ 7,058.00
Coffee Espresso:
Coffee (Kg)- 20g 9 ₱ 270.00 ₱ 2,430.00 10 ₱ 270.00 ₱ 2,700.00 11 ₱ 270.00 ₱ 2,970.00
Sugar(Kg) 38g 17 ₱ 34.75 ₱ 590.75 19 ₱ 34.75 ₱ 660.25 20 ₱ 34.75 ₱ 695.00
Whipped Cream (250g) 15g 7 ₱ 150.00 ₱ 1,050.00 30 ₱ 150.00 ₱ 4,500.00 32 ₱ 150.00 ₱ 4,800.00
Milk(L) 45ml 20 ₱ 95.00 ₱ 1,900.00 22 ₱ 95.00 ₱ 2,090.00 24 ₱ 95.00 ₱ 2,280.00
TOTAL ₱ 9,970.75 ₱ 9,950.25 ₱ 10,745.00
FRAPPE CHOCOLATE BLEND:
Cookies and Cream
Cocoa(Kg) 20g 13 ₱ 200.00 ₱ 2,600.00 15 ₱ 200.00 ₱ 3,000.00 16 ₱ 200.00 ₱ 3,200.00
Milk 45ml 30 ₱ 95.00 ₱ 2,850.00 18 ₱ 95.00 ₱ 1,710.00 36 ₱ 95.00 ₱ 3,420.00
Sugar(Kg) 38g 25.5 ₱ 34.75 ₱ 886.13 28 ₱ 34.75 ₱ 973.00 31 ₱ 34.75 ₱ 1,077.25
Oreo Biscuits 1 pck 74 ₱ 65.00 ₱ 4,810.00 81 ₱ 65.00 ₱ 5,265.00 90 ₱ 65.00 ₱ 5,850.00
Chhocolate Syrup 45ml 30 ₱ 200.00 ₱ 6,000.00 33 ₱ 200.00 ₱ 6,600.00 36 ₱ 200.00 ₱ 7,200.00
Whipped Cream (250g) 15g 40 ₱ 150.00 ₱ 6,000.00 44 ₱ 150.00 ₱ 6,600.00 48 ₱ 150.00 ₱ 7,200.00
TOTAL ₱ 23,146.13 ₱ 24,148.00 ₱ 27,947.25
Dark Forest
Coffee(Kg) 20g 4 ₱ 270.00 ₱ 1,080.00 4 ₱ 200.00 ₱ 800.00 5 ₱ 200.00 ₱ 1,000.00
Chocolate Milk 45ml 9 ₱ 65.00 ₱ 585.00 10 ₱ 95.00 ₱ 950.00 10 ₱ 95.00 ₱ 950.00
32
Cherry Syrup (1lt) 45ml 9 ₱ 200.00 ₱ 1,800.00 10 ₱ 200.00 ₱ 2,000.00 10 ₱ 200.00 ₱ 2,000.00
Sugar(Kg) 38g 7.25 ₱ 34.75 ₱ 251.94 8 ₱ 34.75 ₱ 278.00 9 ₱ 34.75 ₱ 312.75
Whipped Cream (250g)-15/250g 15g 11 ₱ 150.00 ₱ 1,650.00 13 ₱ 150.00 ₱ 1,950.00 14 ₱ 150.00 ₱ 2,100.00
TOTAL ₱ 5,366.94 ₱ 5,978.00 ₱ 6,362.75
Choco Java
Coffee(Kg) 20g 5 ₱ 270.00 ₱ 1,350.00 6 ₱ 200.00 ₱ 1,200.00 6 ₱ 200.00 ₱ 1,200.00
Milk(L) 45ml 11 ₱ 95.00 ₱ 1,045.00 12 ₱ 95.00 ₱ 1,140.00 14 ₱ 95.00 ₱ 1,330.00
Sugar(Kg) 38g 10 ₱ 34.75 ₱ 347.50 11 ₱ 34.75 ₱ 382.25 12 ₱ 34.75 ₱ 417.00
Whipped Cream (250g) 15g 15 ₱ 150.00 ₱ 2,250.00 17 ₱ 150.00 ₱ 2,550.00 18 ₱ 150.00 ₱ 2,700.00
TOTAL ₱ 8,072.50 ₱ 8,632.25 ₱ 9,567.00
Choco Fudge
Coffee(Kg) 20g 10 ₱ 200.00 ₱ 2,000.00 10 ₱ 200.00 ₱ 2,000.00 12 ₱ 200.00 ₱ 2,400.00
Sugar(Kg) 38g 18 ₱ 34.75 ₱ 625.50 20 ₱ 34.75 ₱ 695.00 22 ₱ 34.75 ₱ 764.50
Whipped Cream (250g) 15g 29 ₱ 150.00 ₱ 4,350.00 31 ₱ 150.00 ₱ 4,650.00 35 ₱ 150.00 ₱ 5,250.00
Milk(L) 45ml 22 ₱ 95.00 ₱ 2,090.00 23 ₱ 95.00 ₱ 2,185.00 26 ₱ 95.00 ₱ 2,470.00
TOTAL ₱ 19,765.50 ₱ 16,430.00 ₱ 18,684.50
WATER (30L) 5/wk 260 ₱ 30.00 ₱ 7,800.00 312 ₱ 30.00 ₱ 9,360.00 364 ₱ 30.00 ₱ 10,920.00
Chocolate Chips 1 kl 12 ₱ 200.00 ₱ 2,400.00 13 ₱ 200.00 ₱ 2,600.00 14 ₱ 200.00 ₱ 2,800.00
COST OF SALES ₱ 344,042.19 ₱ 376,370.50 ₱ 409,865.25
2018 2019 2020

Item Units Cost Total Units Cost Total Units Cost Total
Bibingka (whole) 1470 ₱35 ₱ 51,450.00 1617 35 ₱ 56,595.00 1781 ₱35 ₱ 62,335.00
Biko (tray) 330 ₱60 ₱ 19,800.00 363 60 ₱ 21,780.00 400 ₱60 ₱ 24,000.00
Binalay (piece) 1980 ₱15 ₱ 29,700.00 2178 15 ₱ 32,670.00 2400 ₱15 ₱ 36,000.00
Cassava Cake (tray) 490 ₱120 ₱ 58,800.00 539 120 ₱ 64,680.00 594 ₱120 ₱ 71,280.00
Kutsinta (piece) 1980 ₱15 ₱ 29,700.00 2178 15 ₱ 32,670.00 2400 ₱15 ₱ 36,000.00
Palitaw (piece) 1980 ₱10 ₱ 19,800.00 2178 10 ₱ 21,780.00 2400 ₱10 ₱ 24,000.00
Patupat (piece) 2580 ₱20 ₱ 51,600.00 2838 20 ₱ 56,760.00 3120 ₱20 ₱ 62,400.00
Pawa (piece) 2940 ₱20 ₱ 58,800.00 3234 20 ₱ 64,680.00 3561 ₱20 ₱ 71,220.00
Puto (piece) 2580 ₱15 ₱ 38,700.00 2838 15 ₱ 42,570.00 3120 ₱ 46,800.00
Puto Flan (piece) 2940 ₱20 ₱ 58,800.00 3234 20 ₱ 64,680.00 3561 ₱20 ₱ 71,220.00
Suman (piece) 2580 ₱10 ₱ 25,800.00 2838 10 ₱ 28,380.00 3120 ₱10 ₱ 31,200.00
Tupig (piece) 2940 ₱20 ₱ 58,800.00 3234 20 ₱ 64,680.00 3561 ₱20 ₱ 71,220.00
TOTAL ₱ 501,750.00 ₱ 551,925.00 ₱ 607,675.00
33
CLASSIC EGG SALAD SANDWICH 2018 2019 2020
Item Unit Cost Total Unit Cost Total Unit Cost Total
Eggs(per pc) 792 ₱ 5.83 ₱ 4,620.00 864 ₱ 5.83 ₱ 5,037.12 978 ₱ 5.83 ₱ 5,701.74
Regular Mayonnaise(per 700 ml container) 7 ₱ 235.75 ₱ 1,650.25 8 ₱ 235.75 ₱ 1,886.00 9 ₱ 235.75 ₱ 2,121.75
Greek yogurt(350 g per container) 20 ₱ 140.00 ₱ 2,800.00 24 ₱ 140.00 ₱ 3,360.00 29 ₱ 140.00 ₱ 4,060.00
Lemon(per kilo) 3.5 ₱ 52.00 ₱ 182.00 4.5 ₱ 58.00 ₱ 261.00 5 ₱ 60.00 ₱ 300.00
Whole wheat bread(600g per pack) 44 ₱ 74.00 ₱ 3,256.00 48 ₱ 74.00 ₱ 3,552.00 55 ₱ 74.00 ₱ 4,070.00
Total ₱ 12,508.25 ₱ 14,096.12 ₱ 16,253.49
DECOFFEE CLUB 2018 2019 2020
Cheddar cheese(185g per box) 29 ₱ 81.00 ₱ 2,349.00 33 ₱ 81.00 ₱ 2,673.00 36 ₱ 81.00 ₱ 2,916.00
Regular Mayonnaise(per 700 ml container) 5 ₱ 258.00 ₱ 1,290.00 5 ₱ 258.00 ₱ 1,290.00 6 ₱ 258.00 ₱ 1,548.00
Cucumber(per kilo) 13 ₱ 50.00 ₱ 650.00 16 ₱ 85.00 ₱ 1,360.00 19 ₱ 83.00 ₱ 1,577.00
Lettuce(per kilo) 12 ₱ 140.00 ₱ 1,680.00 15 ₱ 142.00 ₱ 2,130.00 18 ₱ 145.00 ₱ 2,610.00
Tomatoes(per kilo) 11 ₱ 30.00 ₱ 330.00 14 ₱ 30.00 ₱ 420.00 17 ₱ 28.00 ₱ 476.00
Honey mustard(per 250 ml container) 14 ₱ 133.00 ₱ 1,862.00 17 ₱ 133.00 ₱ 2,261.00 20 ₱ 133.00 ₱ 2,660.00
Condensed milk(300 ml per container) 11 ₱ 54.00 ₱ 594.00 15 ₱ 54.00 ₱ 810.00 19 ₱ 54.00 ₱ 1,026.00
Onion(per kilo) 6 ₱ 131.76 ₱ 790.56 8 ₱ 75.00 ₱ 600.00 9 ₱ 80.00 ₱ 720.00
Garlic(per kilo) 5 ₱ 95.28 ₱ 476.40 6 ₱ 85.00 ₱ 510.00 8 ₱ 90.00 ₱ 720.00
Bay leaves(.3 kilo per pack) 1 ₱ 295.00 ₱ 295.00 1 ₱ 295.00 ₱ 295.00 1 ₱ 295.00 ₱ 295.00
Chicken 7 ₱ 140.00 ₱ 980.00 7.7 ₱ 145.00 ₱ 1,116.50 8 ₱ 150.00 ₱ 1,200.00
White bread(600g per pack) 32 ₱ 62.00 ₱ 1,984.00 36 ₱ 62.00 ₱ 2,232.00 40 ₱ 62.00 ₱ 2,480.00
Total ₱ 13,280.96 ₱ 15,697.50 ₱ 18,228.00
GRILLED HAM & CHEESE 2018 2019 2020
Mozzarella cheese(250 g per pack) 39 ₱ 172.00 ₱ 6,708.00 43 ₱ 172.00 ₱ 7,396.00 48 ₱ 172.00 ₱ 8,256.00
Ham(250 g per pack) 47 ₱ 70.00 ₱ 3,290.00 51 ₱ 70.00 ₱ 3,570.00 57 ₱ 70.00 ₱ 3,990.00
Whole wheat bread(600g per pack) 52 ₱ 74.00 ₱ 3,848.00 57 ₱ 74.00 ₱ 4,218.00 63 ₱ 74.00 ₱ 4,662.00
Total ₱ 13,846.00 ₱ 15,184.00 ₱ 16,908.00
SAUSAGE & EGG GRILLED CHEESE SANDWICH 2018 2019 2020
Eggs(30pcs per tray) 14 ₱ 175.00 ₱ 2,450.00 16 ₱ 175.00 ₱ 2,800.00 17 ₱ 175.00 ₱ 2,975.00
Sausage(20pcs per kilo) 21 ₱ 240.00 ₱ 5,040.00 23 ₱ 240.00 ₱ 5,520.00 26 ₱ 240.00 ₱ 6,240.00
Cheese(165g per pack) 42 ₱ 46.15 ₱ 1,938.30 46 ₱ 46.15 ₱ 2,122.90 51 ₱ 46.15 ₱ 2,353.65
Milk(1l per pack) 21 ₱ 95.00 ₱ 1,995.00 23 ₱ 95.00 ₱ 2,185.00 26 ₱ 95.00 ₱ 2,470.00
Butter(225g per pack) 15 ₱ 53.00 ₱ 795.00 16 ₱ 53.00 ₱ 848.00 17 ₱ 53.00 ₱ 901.00
White bread(600g per pack) 46 ₱ 62.00 ₱ 2,852.00 51 ₱ 62.00 ₱ 3,162.00 57 ₱ 62.00 ₱ 3,534.00
Total ₱ 15,070.30 ₱ 16,637.90 ₱ 18,473.65
Miscellaneous Ing. 2018 2019 2020
Units Cost Total Units Cost Total Units Cost Total 34
Salt(per kl) 9 39.1 351.9 10 39.1 391 11 39.1 430.1
Pepper(per kl) 0.5 270 135 1 270 270 1 270 270
Total 486.9 661 700.1
CAKES 2018 2019 2020
16 Cakes per month at ₱250
per cake and 12 slices per
cake ₱ 48000 ₱ 48000 ₱ 48000
TOTAL COST OF GOODS 2018 2019 2020

SOLD ₱ 948,984.60 ₱ 1,038,572.02 ₱ 1,114,003.49
NOTE 3
SUPPLIES EXPENSE
PRICE 2018 2019 2020

Plastic cups with cover (500 pcs) 215/pack ₱ 860.00 ₱ 860.00 ₱ 1,075.00
Straw(1000pcs/pack) 505/pack ₱ 5,050.00 ₱ 5,555.00 ₱ 6,060.00
Styro Cups (1000 cups per pack) 2500/pack ₱ 2,500.00 ₱ 2,500.00 ₱ 2,500.00
Table Napkin(1000 pcs) 53.55 ₱ 1,285.20 ₱ 1,285.20 ₱ 1,285.20
Stirrer(1000 pcs/pack) 100/pack ₱ 100.00 ₱ 100.00 ₱ 100.00
Paper Bags(50 pcs/pack) 100/pack ₱ 13,100.00 ₱ 14,300.00 ₱ 15,600.00
Paper Box 3/pc ₱ 19,599.00 ₱ 21,420.00 ₱ 23,442.00

Tissue for sandwich (25pcs/pack) 131/pack ₱ 1,703.00 ₱ 2,096.00 ₱ 400.00
TOTAL ₱ 44,197.20 ₱ 48,116.20 ₱ 50,462.20
35
NOTE 4
DEPRECIATION EXPENSE
Item No. of Units Unit Price Total Cost Useful Life 2018 Depriciation 2019 Depreciation 2020 Depreciation
Machinery & Equipment

Coffee brewing and grinding 1 ₱ 29,990.00 ₱ 29,990.00 5 ₱ 5,998.00 ₱ 5,998.00 ₱ 5,998.00
Blender 2 ₱ 3,500.00 ₱ 7,000.00 5 ₱ 1,400.00 ₱ 1,400.00 ₱ 1,400.00
Refrigerator 1 ₱ 15,000.00 ₱ 15,000.00 10 ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
Oven and toaster 1 ₱ 3,000.00 ₱ 3,000.00 3 ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00
Electric grill 1 ₱ 3,500.00 ₱ 3,500.00 4 ₱ 875.00 ₱ 875.00 ₱ 875.00
Cash Register 1 ₱ 15,000.00 ₱ 15,000.00 10 ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
Security system 1 ₱ 15,000.00 ₱ 15,000.00 5 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00
Air conditioner 1 ₱ 23,000.00 ₱ 23,000.00 10 ₱ 2,300.00 ₱ 2,300.00 ₱ 2,300.00
Total ₱ 111,490.00 ₱ 17,573.00 ₱ 17,573.00 ₱ 17,573.00
Furniture & Fixture
Tables and chairs:
Four-seater table set 5 ₱ 6,000.00 ₱ 30,000.00 10 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00
Long table set 1 ₱ 12,000.00 ₱ 12,000.00 10 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00
Japanese table 2 ₱ 4,500.00 ₱ 9,000.00 10 ₱ 900.00 ₱ 900.00 ₱ 900.00
Book Shelves 2 ₱ 5,000.00 ₱ 10,000.00 10 ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00
Kitchen Shelves 1 ₱ 5,000.00 ₱ 5,000.00 10 ₱ 500.00 ₱ 500.00 ₱ 500.00
Total ₱ 66,000.00 ₱ 6,600.00 ₱ 6,600.00 ₱ 6,600.00
Other Assets ₱ 50,000.00 ₱ 50,000.00 10 ₱ 5,000.00 ₱ 5,000.00 ₱ 5,000.00
Building ₱ 1,500,000.00 30 ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00
Total ₱ 404,980.00 ₱ 79,173.00 ₱ 79,173.00 ₱ 79,173.00
NOTE 5
UTILITIES EXPENSE
Water ₱ 3,000 ₱ 36,000 ₱36,000 ₱ 36,000
Electricity ₱10,000 ₱120,000 ₱120,000 ₱120,000
Internet ₱ 1,300 ₱15,600 ₱ 15,600 ₱ 15,600
TOTAL ₱ 9,300 ₱171,600 ₱171,600 ₱171,600
36
NOTE 6
SALARIES EXPENSE
Crew Per Day Days a Week Weeks 2018 2019 2020
Cashier 300 6 52 ₱ 93,600.00 ₱ 93,600.00 ₱ 93,600.00
Server 300 6 52 ₱ 93,600.00 ₱ 93,600.00 ₱ 93,600.00
TOTAL ₱ 187,200.00 ₱ 187,200.00 ₱ 187,200.00
NOTE 7
TAXES AND LICENSES
Taxes and Licenses 2018 2019 2020
Business Name Registration ₱ 500.00 - -
Business Permit ₱ 500.00 ₱ 500.00 ₱ 500.00
Mayor's Permit ₱ 500.00 ₱ 500.00 ₱ 500.00
Barangay Clearance ₱ 500.00 ₱ 500.00 ₱ 500.00
Fire Safety Inspection ₱ 1,340.00 - -
TOTAL ₱ 3,340.00 ₱ 1,500.00 ₱ 1,500.00
NOTE 8
CASH OPERATING EXPENSES
Cash Operating Expenses 2018 2019 2020
Cost of Sales ₱ 948,984.60 ₱ 1,038,572.02 ₱ 1,114,003.49
Utilities Expense ₱ 171,600.00 ₱ 171,600.00 ₱ 171,600.00
Salaries Expense ₱ 187,200.00 ₱ 187,200.00 ₱ 187,200.00
Taxes and Licences ₱ 3,340.00 ₱ 1,500.00 ₱ 1,500.00
TOTAL ₱ 1,311,124.60 ₱ 1,398,872.02 ₱ 1,474,303.49
37
NOTE 9
CASH PURCHASES FOR SUPPLIES
Supplies 2018 2019 2020
Beginning ₱ - ₱ 56,968.55 ₱ 86,493.55
Cash Purchases ₱ 101,165.75 ₱ 47,641.20 ₱ 50,217.20
Additional Purchase: FOB Shipping Pt.; COD
₱ 30,000.00 ₱ 30,000.00
(Received and paid year after ordering)
Used ₱ 44,197.20 ₱ 48,116.20 ₱ 50,462.20
Ending ₱ 56,968.55 ₱ 86,493.55 ₱ 116,248.55
NOTE 10
SUPPLIES INVENTORY
2018 2019 2020
Items
Units Cost Total Units Cost Total Units Cost Total
Thermal Paper 35 ₱ 15.00 ₱ 525.00 33 ₱ 15.00 ₱ 495.00 29 ₱ 15.00 ₱ 435.00
Plastic Cups with cover (500 pcs) 4 ₱ 215.00 ₱ 860.00 4 ₱ 215.00 ₱ 860.00 4 ₱ 215.00 ₱ 860.00
Straw(1000pcs/pack) 2 ₱ 505.00 ₱ 1,010.00 2 ₱ 505.00 ₱ 1,010.00 2 ₱ 505.00 ₱ 1,010.00
Styro Cups 1 ₱ 2,500.00 ₱ 2,500.00 1 ₱ 2,500.00 ₱ 2,500.00 1 ₱ 2,500.00 ₱ 2,500.00
Table Napkin(1000 pcs) 1 ₱ 53.55 ₱ 53.55 1 ₱ 53.55 ₱ 53.55 1 ₱ 53.55 ₱ 53.55
Stirrer(1000 pcs) 1 ₱ 100.00 ₱ 100.00 1 ₱ 100.00 ₱ 100.00 1 ₱ 100.00 ₱ 100.00
Paper Bags(50 pcs) 2 ₱ 100.00 ₱ 200.00 2 ₱ 100.00 ₱ 200.00 2 ₱ 200.00 ₱ 400.00
Paper Box 2 ₱ 650.00 ₱ 1,300.00 1.5 ₱ 650.00 ₱ 975.00 1 ₱ 650.00 ₱ 650.00
Dishwashing liquid(1 lt) 7 ₱ 60.00 ₱ 420.00 5 ₱ 60.00 ₱ 300.00 4 ₱ 60.00 ₱ 240.00
Books ₱ 50,000.00 ₱ 80,000.00 ₱ 110,000.00
Total ₱ 56,968.55 ₱ 86,493.55 ₱ 116,248.55
38

NOTES Finaaaaaaaaaaaaaaal

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

NOTES Finaaaaaaaaaaaaaaal

Uploaded by

Copyright:

Available Formats

PROJECTED FINANCIAL STATEMENTS

2018 2019 2020

Net Cash Inflows(Outflows) ₱ 433,369.65 ₱ 278,961.78 ₱ 94,759.31

2018 2019 2020

NOTES 2018 2019 2020

Total Assets ₱ 2,888,655.20 ₱ 3,117,968.98 ₱ 3,163,310.29

Liabilities and Owners' Equity

Total Liabilities and Owners' Equity ₱ 2,888,655.20 ₱ 3,117,968.98 ₱ 3,163,310.29

QUANTITY (Per Serving)

COST OF SALES ₱ 344,042.19 ₱ 376,370.50 ₱ 409,865.25

2018 2019 2020

TOTAL COST OF GOODS 2018 2019 2020

PRICE 2018 2019 2020

Paper Box 3/pc ₱ 19,599.00 ₱ 21,420.00 ₱ 23,442.00

Machinery & Equipment

Total ₱ 404,980.00 ₱ 79,173.00 ₱ 79,173.00 ₱ 79,173.00

You might also like