EVSA

University of the East

College Of Business Administration
Department of Entrepreneurial Venture and Student Apprenticeship
Manila Campus
Manila Campus ue-cba

MASUEBI COMPANY
A Business Plan for the manufacturing of Spam Musubi

Presented to the Faculty of the College of Business Administration

Department of Entrepreneurial Venture and Student Apprenticeship

In Partial fulfillment of the requirements in

BEV 112: Entrepreneurial Venture

Submitted by:

De Guzman, Yves Armin G. Calura, Rexcel

Bringola, Kmberly Abil, Judith
Beleta, Andrea Arrado, Kathleen Faith
Lerit, Nicolas Paolo P. Garcia, Paul Mark
Mendoza, Kristina Mondigo, Sherry Glenn
Teh, Jazzpera. Baysic, Matthew Edison O.
Soriano, Ian Christian O. Isidro, Harrold
Torres, Azaleah Kwinzell Joy Serrada, Kristine

Submitted to:

Prof. Milagros C. Barba

Adviser

October 2018
 ACKNOWLEDGMENT

It is a great pleasure and gratitude for Masuebi Company to acknowledge

sincerely the assistance and contributions of many individuals in making this study a

success.

First, the company would like to give their heartfelt gratitude to the adviser and

mentor in research Prof. Milagros C. Barba for his guidance, motivation, encouragement

and continuous support in sharing his immense knowledge to make this study.

Also, the company would like to thank the parents and guardians of the proponents

who provided financial and verbal support.

Finally, the company would like to thank the Lord Almighty, the Father from whom all

blessings flow, the researchers give You back all the glory and honor.

i
General Manager’s
Executive Report

ii
 I. COMPANY NAME: MASUEBI COMPANY
II. MISSION, VISION, AND COMPANY OBJECTIVES

MISSION

Masuebi Company aims to provide the best quality products using the finest

ingredients in order to satisfy the appetites of consumers.

VISION

To widen the range of products in order to serve better and be recognized as one

of the best providers of the product Spam Musubi.

COMPANY OBJECTIVES

 To provide high quality products to our customers.

 To be the preferred quick meal of students

 To be able to satisfy our consumers’ taste buds.

 To attain and maintain a good customer relationship

1
III. OPERATIONAL HIGHLIGHTS
 Masuebi Company was merged with Cam Food Company, a manufacturer

of chicken quesadilla and The Fryers, a fish fillet manufacturing company.

 Masuebi Company was legally registered under the name Camsubi Fryers

Food Hub on June 29, 2018 under the name of the General Manager,

Yves De Guzman. On the same day, Sixteen (16) members of the

company contributed ₱ 1550.00 each for the capital.

 On July 1, 2018, initial stocks were bought from various establishments as

the company prepares for the upcoming business operation

 On July 1, 2018 a joint bank account between the General Manager and

the Finance Head was opened.

 Operations of Cram Food Company on July 4, 2017.

 Production of Masuebi Company officially started on 6, 2017.

 Company operations officially ended on September 10, 2017.

2
IV. Department Performance

A. Marketing Operation Report

 Masuebi Company is selling Spam Musubi a popular snack in Hawaii

 Spam Musubi is priced at ₱ 35.00

 In order to promote the products of Masuebi Company, Facebook and

Instagram accounts were made.

B. Production Operation Report

 Quota is based on the business plan of Masuebi Company, Regular quota

(7 units) is implemented for regular students, while double quota is

implemented for the students with conflict schedule.

MASUEBI COMPANY
Quantity
Month
Produced
August 2047
Septembe
220
r
TOTAL 2267

3
 C. Human Resource Operation Report

Policies:

 Good manners and behavior must be observed at all times.

 Employees must perform their designated tasks regularly.

 Employees are expected to be punctual and report to work all the time.

 Instances when employees unable to work as scheduled, they should

notify their co-workers as soon as possible in advance of the anticipated

absence.

 Employees must follow the rules, policies and regulations.

 Absence will result to double quota the next working day

V. Financial Aspect
Cramsuebi Fryers Food Hub
Initial Capitalization
Partners Contribution Percentage of share
ABIL, JUDITH ₱ 1,550.00 6.25%
ARRADO, KATHLEEN FAITH ₱ 1,550.00 6.25%
BAYSIC, MATTHEW EDISON O. ₱ 1,550.00 6.25%
BELETA, ANDREA ₱ 1,550.00 6.25%
BRINGULA, KMBERLY ₱ 1,550.00 6.25%
CALURA, REXCEL ₱ 1,550.00 6.25%
DE GUZMAN, YVES ARMIN G. ₱ 1,550.00 6.25%
GARCIA, PAUL MARK ₱ 1,550.00 6.25%
ISIDRO, HARROLD ₱ 1,550.00 6.25%
LERIT, NICOLAS PAOLO P. ₱ 1,550.00 6.25%
MENDOZA, KRISTINA ₱ 1,550.00 6.25%
MONDIGO, SHERRY GLENN F. ₱ 1,550.00 6.25%
SERRADA, KRISTINE ₱ 1,550.00 6.25%
SORIANO, IAN CHRISTIAN O. ₱ 1,550.00 6.25%
TEH, JAZZPER A. ₱ 1,550.00 6.25%
TORRES, AZALEAH KWINZELL JOY ₱ 1,550.00 6.25%
TOTAL ₱24,800.00 100.00%

4
 Cramsuebi Fryers Food Hub
Statement of Partnership Liquidation
October 2018

Balances after
Beginning
Partner Share in Net Income Liquidation/Paymen
balance
t to Partners

ABIL ₱ 1,550.00 ₱2,360.43 ₱3,910.43

ARRADO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BAYSIC ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BELETA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BRINGULA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
CALURA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
DE GUZMAN ₱ 1,550.00 ₱2,360.43 ₱3,910.43
GARCIA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
ISIDRO ₱ 1,550.00 - ₱1,550.00
LERIT ₱ 1,550.00 ₱2,360.43 ₱3,910.43
MENDOZA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
MONDIGO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
SERRADA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
SORIANO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TEH ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TORRES ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TOTAL ₱24,800.00 ₱35,406.50 ₱60,206.50

5
Marketing Aspect

6
 I. Product Description

Spam Musubi is a popular snack in Hawaii. Traditionally, this sushi-style treat

is made with a slice of Spam grilled in a sweet soy sauce mixture and placed on

top of short-grain rice packed into rectangular blocks. The rice and Spam are

then wrapped with nori seaweed. It is also common to flavor the rice with sesame

seeds and to add scrambled eggs.

VI. Market Description

Primary target market: Students of University of the East-Manila mostly from College

of Business Administration Students.

Secondary target market: Students from other colleges, senior high schools students,

faculty members, and other staff of University of the East-Manila.

7
 Actual Buyers

 College students of UE Manila

 Senior High School of UE Manila

 Faculty members of UE Manila

 Employees of UE Manila.

VII. Marketing Strategies

1. Product Strategy

Company logo

Packaging

Spam Musubi is packaged in a sushi-style styro tray, wrapped with cling wrap.

The company also provides customers with a fork if necessary.

8
 2. Pricing Strategy

Masuebi Company sold Spam Musubi for ₱35.00. The company considered all

the factors in computing the price of the product, including the transportation cost,

pricing of competitors, and how much is the customer is willing to pay for the product.

Description Unit Cost

Direct Materials

Luncheon Meat ₱ 10.44

Egg 1.20

Mayo 0.74

Rice 2.03

Rice Vinegar 0.49

Nori 0.67

Cooking Oil 0.18

Soy Sauce 0.05

9
 Indirect Materials

Mini Tray 0.78

Fork 0.40

Cling Wrap 0.47

TOTAL COST/SERVING ₱17.45

Mark-Up 17.55

Mark-Up Percentage 100.57%

SELLING PRICE ₱35.00

3. Placement

Masuebi Company short-term placement is at the EV (Entrepreneurial Venture)

café at the 3rd floor of SFC Building Beside SFC 323 at the University of the East

Manila. Production of Spam Musubi will be the same location. The items will be sold to

students, faculty members, and other employees of University of the East Manila

Campus.

10
4. Promotions

Facebook Twitter Instagram

Figure 4 Figure 5 Figure 6

11
Technical Aspect

12
 I. Product Component

Equipment

Product Name Picture

Electric Stove

Rice Cooker

13
Kitchen Tools and Supplies

Product Picture

Name
Knife

Frying Pan

Mixing Bowl

Spam Cutter

Kitchen

Scissors

14
Office Supplies

Product Picture

Name

Columnar

NotenBook

Ball pen

Calculator

Time Card

15
 Product Name Picture

Plastic Gloves

(Pack)
Manufacturing Supplies

Hand soap

Dishwashing Soap

Sponge

Rags

Hairnet

Apron

Reusable Face

Mask

Garbage Bags

(Pack)
16

Broom
 VIII. Product
MusUEbi Company offers Spam Musubi is a popular snack in Hawaii.

Traditionally, this sushi-style treat is made with a slice of Spam grilled in a sweet soy

sauce mixture and placed on top of short-grain rice packed into rectangular blocks. The

rice and Spam are then wrapped with nori seaweed. It is also common to flavor the rice

with sesame seeds and to add scrambled eggs.

IX. Labor Divisions

Marketing Production
Finance Department
Department Department
In charge of In charge of dealing In charge of producing
marketing products with financial matters, the products. They
in and out of the making sure all sales also track the inventory
university, using all and expenses are records. Making sure
the means recorded. They that the flow of
necessary to balance the accounts production is good and
promote the and ensure the that all items are made
products. records or receipts or sold with good
are kept safe. quality.

17
 X. Time and Motion Study and Capacity Assessment

Procedure: Cooking the Ingredients

a. Preparation

Procedure Duration Picture

Preparation of all materials 5 Minutes

b. Rice

Procedure Duration Picture

Using the rice cooker, cook

10 minutes
the sticky rice

Stir the rice into the mixing

bowl while carefully adding 10 Minutes
sushi vinegar

d. Spam

Procedure Duration Picture

Slice the spam to 11

pieces using the spam 2 minutes

cutter

18
 Cook the spam using low
3 Minutes
heat

e. Egg

Procedure Duration Picture

Mix eggs into the mixing

1 minutes
bowl

Using low heat, pour

4 Minutes
mixture on to the pan

f. Musubi

Procedure Duration Picture

Using a mold shape the

sticky rice while adding a

3 minutes
sheet of egg and spam

and wrap with nori

19
Place the finished product
2 minutes
in packaging and seal

TOTAL 40 Minutes

20
XI. Production Report

DATE ITEM/PRODUCT NAME QTY. PRODUCED

AUGUST 6, 2018 SPAM MUSUBI 115
AUGUST 7, 2018 SPAM MUSUBI 92
AUGUST 8, 2018 SPAM MUSUBI 127
AUGUST 9, 2018 SPAM MUSUBI 131
AUGUST 10, 2018 SPAM MUSUBI 132

AUGUST 13, 2018 - 0

AUGUST 14, 2018 SPAM MUSUBI 137
AUGUST 15, 2018 SPAM MUSUBI 132
AUGUST 16, 2018 SPAM MUSUBI 132
AUGUST 17, 2018 SPAM MUSUBI 132

AUGUST 20, 2018 SPAM MUSUBI 66

AUGUST 21, 2018 - 0
AUGUST 22, 2018 SPAM MUSUBI 129
AUGUST 23, 2018 SPAM MUSUBI 99
AUGUST 24, 2018 SPAM MUSUBI 114

AUGUST 27, 2018 - 0

AUGUST 28,2018 SPAM MUSUBI 132
AUGUST 29, 2018 SPAM MUSUBI 132
AUGUST 30, 2018 SPAM MUSUBI 132
AUGUST 31, 2018 SPAM MUSUBI 132

SEPTEMBER 24, 2018 SPAM MUSUBI 44

SEPTEMBER 25, 2018 SPAM MUSUBI 44
SEPTEMBER 26, 2018 SPAM MUSUBI 44
SEPTEMBER 27, 2018 SPAM MUSUBI 44
SEPTEMBER 28, 2018 SPAM MUSUBI 44

TOTAL 2,267

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Human Resource

22
 I. Summary of Attendance
CRAMSUEBI FRYERS ATTENDANCE REPORT
CRAMSUEBI FRYERS ABSENT LATE EXCUSED
1. DE GUZMAN, YVES ARMIN G. 0 14 0
2. BRINGULA, KMBERLY 1 1 0
3. BELETA, ANDREA 3 2 0
4. LERIT, NICOLAS PAOLO P.

5. MENDOZA, KRISTINA

6. TEH, JAZZPER A. 0 12 0
7. SORIANO, IAN CHRISTIAN O. 3 9 1
8. TORRES, AZALEAH KWINZELL JOY 1 15 0
9. CALURA, REXCEL 1 8 0
10. ABIL, JUDITH 1 2 2
11. ARRADO, KATHLEEN FAITH 0 2 2
12. GARCIA, PAUL MARK 1 11 0
13. MONDIGO, SHERRY GLENN

14. BAYSIC, MATTHEW EDISON O.

15. ISIDRO, HARROLD

16. SERRADA, KRISTINE

For the month of July, August and September

WS

23
 XII. Organizational Structure

General
Manager

Production Marketing Finance

Head Head Head

Production Production Marketing Finance

Staff Staff Staff Staff

Production Production Marketing Finance

Staff Staff Staff Staff

Production Production Marketing Finance

Staff Staff Staff Staff

XIII. Labor Divisions

Marketing
Department Finance Department Production Department
In charge of marketing In charge of dealing with In charge of producing the
products in and out of financial matters, making products. They also track the
the university, using all sure all sales and expenses inventory records. Making
the means necessary are recorded. They balance sure that the flow of
to promote the the accounts and ensure the production is good and that all
products. records or receipts are kept items are made or sold with
safe. good quality.

24
 Financial Aspect

I. Capitalization

A. Initial Capitalization

25
 Cramsuebi Fryers Food Hub
Initial Capitalization
Partners Contribution Percentage of share
ABIL, JUDITH ₱ 1,550.00 6.25%
ARRADO, KATHLEEN FAITH ₱ 1,550.00 6.25%
BAYSIC, MATTHEW EDISON O. ₱ 1,550.00 6.25%
BELETA, ANDREA ₱ 1,550.00 6.25%
BRINGULA, KMBERLY ₱ 1,550.00 6.25%
CALURA, REXCEL ₱ 1,550.00 6.25%
DE GUZMAN, YVES ARMIN G. ₱ 1,550.00 6.25%
GARCIA, PAUL MARK ₱ 1,550.00 6.25%
ISIDRO, HARROLD ₱ 1,550.00 6.25%
LERIT, NICOLAS PAOLO P. ₱ 1,550.00 6.25%
MENDOZA, KRISTINA ₱ 1,550.00 6.25%
MONDIGO, SHERRY GLENN F. ₱ 1,550.00 6.25%
SERRADA, KRISTINE ₱ 1,550.00 6.25%
SORIANO, IAN CHRISTIAN O. ₱ 1,550.00 6.25%
TEH, JAZZPER A. ₱ 1,550.00 6.25%
TORRES, AZALEAH KWINZELL JOY ₱ 1,550.00 6.25%
TOTAL ₱24,800.00 100.00%

XIV. Financial Policies

A. Banking Practice

 Deposits are made between the times of 3:30-4:00 PM, before the

bank’s cut-off period. Sales made during that time will be accounted for

the next day.

 When classes are suspended midday, the sales made before the

announcement will be accounted the day after.

 Withdrawals for Masuebi Company are made when the inventory

needs to be replenished and to fulfill the significant number of pre-

orders from the customers.

26
 B. Financial-Related Policies
 All transactions for Masuebi Company are done on a cash-basis.

XV. Financial Report

A. Daily Collection Report

DATE QTY. SOLD PRICE PER UNIT TOTAL SALES

AUGUST 6, 2018 115 ₱35.00 ₱4,025.00
AUGUST 7, 2018 106 ₱35.00 3,710.00
AUGUST 8, 2018 127 ₱35.00 4,445.00
AUGUST 9, 2018 131 ₱35.00 4,585.00
AUGUST 10, 2018 132 ₱35.00 4,620.00

AUGUST 13, 2018 0 ₱35.00 -

AUGUST 14, 2018 137 ₱35.00 ₱4,445.00
AUGUST 15, 2018 132 ₱35.00 4,620.00
AUGUST 16, 2018 132 ₱35.00 4,620.00
AUGUST 17, 2018 132 ₱35.00 4,620.00

AUGUST 20, 2018 66 ₱35.00 ₱2,310.00

AUGUST 21, 2018 0 ₱35.00 -
AUGUST 22, 2018 129 ₱35.00 4,515.00
AUGUST 23, 2018 99 ₱35.00 3,465.00
AUGUST 24, 2018 114 ₱35.00 3,990.00

AUGUST 27, 2018 0 ₱35.00 -

AUGUST 28,2018 132 ₱35.00 ₱4,620.00
AUGUST 29, 2018 132 ₱35.00 4,620.00
AUGUST 30, 2018 132 ₱35.00 4,620.00
AUGUST 31, 2018 132 ₱35.00 4,620.00

SEPTEMBER 24, 2018 44 ₱35.00 ₱1,540.00

SEPTEMBER 25, 2018 44 ₱35.00 1,540.00
SEPTEMBER 26, 2018 44 ₱35.00 1,540.00
SEPTEMBER 27, 2018 44 ₱35.00 1,540.00
SEPTEMBER 28, 2018 44 ₱35.00 1,540.00

TOTAL 2,267 ₱35.00 ₱79,800.00

27
XVI. Income Statement

Masuebi Company
Income Statement
For the Period Ending September 2018
August September TOTAL
Sales 72,100.00 7,700.00 79,800.00
Less: Cost of Sales 35, 289.40 3,990.10 39,279.50
Gross Income 36,810.60 3,709.90 40,520.50
Less: Operating Expenses
Utilities 1,272.00 - 1,272.00
Kitchen Supplies 1,011.25 - 1,011.25
Office Supplies 163.75 - 163.75
Transportation Cost 1,720.00 - 1,720.00
NET INCOME 32,643.60 3,709.90 36,353.50

28
XVII. Cash Flow

Eminent Manila
Statement of Cash Flow
For the Period Ending September
2018

Cash Flow from Operating

Activities
36,353.5
Net Income 0

Cash Flow from Investing

Activities
Less:Purchase of Store
Equipment -

Cash Flow from Financing

Activities
24,800.0
Capital Contribution 0
61,153.5
TOTAL CASH INFLOW 0

29
XVIII. Statement of Financial Position

Masuebi Company
Statement of Financial Position
For the Period Ending September 2017

ASSETS
Current Assets
61,153.5
Cash 0
61,153.5
Total Current Assets 0
Non-Current Assets
Store Equipment -
Less: Accumulated depreciation -
Total Non-Current Assets -
61,153.5
TOTAL ASSETS 0

LIABILITIES AND OWNERS' EQUITY

Liabilities -
59,698.5
Owners' Equity 0
TOTAL LIABILITIES AND 59,698.5
OWNERS' EQUITY 0

30
31
 XIX. Schedule of Liquidation
Cramsuebi Fryers Food Hub
Statement of Partnership Liquidation
October 2018

Balances after
Beginning
Partner Share in Net Income Liquidation/Paymen
balance
t to Partners

ABIL ₱ 1,550.00 ₱2,360.43 ₱3,910.43

ARRADO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BAYSIC ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BELETA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
BRINGULA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
CALURA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
DE GUZMAN ₱ 1,550.00 ₱2,360.43 ₱3,910.43
GARCIA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
ISIDRO ₱ 1,550.00 - ₱1,550.00
LERIT ₱ 1,550.00 ₱2,360.43 ₱3,910.43
MENDOZA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
MONDIGO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
SERRADA ₱ 1,550.00 ₱2,360.43 ₱3,910.43
SORIANO ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TEH ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TORRES ₱ 1,550.00 ₱2,360.43 ₱3,910.43
TOTAL ₱24,800.00 ₱35,406.50 ₱60,206.50

32
 REFERENCES

Books
Castillo, Fely S. Tenorio. Modern Concepts on Thesis and Dissertation Writing. Manila:
Booklore Publishing, 2006.

Corpuz, Crispina R. Human Resource Management. Manila: Rex Book Store, 2013.

Garcia, Alipio M. Guide to Thesis Writing. Manila: Rex Book Store, 1999.

Gitman, Lawrence J. and Chad J. Zutter.Principles of Managerial Finance Thirteenth

Edition Pearson Horizon Edition. Hong Kong: Pearson, 2013.

Kotler, Philip and Gary Armstrong. Principles of Marketing Eleventh Edition Singapore:
Pearson, 2006

Small Enterprises Research and Development Foundation and U.P. Institute for Small-
Scale Industries.Introduction to Entrepreneurship. Quezon City: SERDEF and UP
ISSI, 2007.

Unpublished Materials

Andal, Nikka Diana et al. “Tinta Company, A Business Plan for the Production of Tie-
Dyed Shirts” Unpublished Business Plan, University of the East, Manila; 2017

Altura, Rowelyn et al. “TuronPinas, A Business Plan for the Production of Turon”
Unpublished Business Plan. University of the East, Manila: 2016

Orilla, John Christian and Janielle Barrientos “Rollers, A Business Plan of the
Manufacturing of Bread Rolls” Unpublished Business Plan. University of the East,
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Business Plan. University of the East, Manila: 2016

33
APPENDIX

34
 TABLE OF CONTENTS

ACKNOWLEDGMENT.......................................................................................................i
GENERAL MANAGER’S EXECUTIVE REPORT............................................................1
I.COMPANY NAME: EMINENT MANILA.......................................................................1
II.MISSION, VISION, AND COMPANY OBJECTIVES..................................................1
MISSION.....................................................................................................................1
VISION........................................................................................................................1
COMPANY OBJECTIVES..........................................................................................1
III.OPERATIONAL HIGHLIGHTS...................................................................................2
IV.Department Performance...........................................................................................3
A.Marketing Operation Report....................................................................................3
B.Production Operation Report...................................................................................3
C.Human Resource Operation Report........................................................................4
V.Financial Aspect..........................................................................................................5
MARKETING ASPECT.....................................................................................................7
I.Product Description......................................................................................................7
II.Market Description......................................................................................................7
III.Marketing Strategies..................................................................................................8
1.Product Strategy......................................................................................................8
2.Pricing Strategy......................................................................................................10
3.Placement..............................................................................................................12
4.Promotions.............................................................................................................12
TECHNICAL ASPECT....................................................................................................15
I.Product Component...................................................................................................15
II.Products and Services..............................................................................................18
III.Labor Divisions.........................................................................................................18
IV.Time and Motion Study and Capacity Assessment.................................................19
Production (OctoTela Shirts).....................................................................................19
 Production and Packaging........................................................................................22
Selling (Eminent Manila)...........................................................................................23
Selling (Eminent and OctoTela Shirts)......................................................................23
V.Production Report.....................................................................................................24
VI.Inventory Report......................................................................................................33
HUMAN RESOURCE......................................................................................................45
I.Summary of Attendance.............................................................................................45
II.Summary Monthly Attendance Penalties..................................................................48
III.Organizational Structure...........................................................................................49
IV.Labor Divisions........................................................................................................50
FINANCIAL ASPECT......................................................................................................51
I.Capitalization..............................................................................................................51
A.Initial Capitalization................................................................................................51
II.Financial Policies.......................................................................................................52
A.Banking Practice....................................................................................................52
B.Financial-Related Policies.....................................................................................52
III.Financial Report.......................................................................................................53
A.Weekly Collection Report......................................................................................53
IV.Income Statement....................................................................................................60
V.Cash Flow.................................................................................................................60
VI.Statement of Financial Position...............................................................................61
VII.Schedule of Liquidation...........................................................................................62
REFERENCES................................................................................................................63
APPENDIX.......................................................................................................................64