first thre

Munch kiss
Statement of profit or loss
for the month ending January

Sales 5,000.00 Sales

Less: Cost of good sold Less:
Beg. Merchandise Inventory 0
add: Purchases 2,580 add:
Freight in 100
Total 2,680
Less: Purchase Discounts 500 Less:
Goods Available for sale 3,180
Less: Ending inventory 1,100 Less:
Cost of good sold 2,080 2,080
Gross Income 2,920.00
Less: administrative expenses 300.00 Less:
operational expenses 200.00
Misc. expenses 150.00
Net Income before tax 2,270.00
 first three-month income satement
Munch kiss Munch kiss
Statement of profit or loss Statement of profit or
for the month ending february for the month ending March

6,500.00 Sales
Cost of good sold Less: Cost of good sold
Beg. Merchandise Inventory 1,100 Beg. Merchandise Inventory
Purchases 2,580 add: Purchases
Freight in 100 Freight in
Total 3,780 Total
Purchase Discounts 500 Less: Purchase Discounts
Goods Available for sale 4,280 Goods Available for sale
Ending inventory 2,000 Less: Ending inventory
Cost of good sold 2,280 2,280 Cost of good sold
Gross Income 4,220.00 Gross Income
administrative expenses 300.00 Less: administrative expenses
operational expenses 200.00 operational expenses
Misc. expenses 150.00 Misc. expenses
Net Income before tax 3,570.00 Net Income before tax
 Munch kiss
Statement of profit or loss
for the month ending March

7,000.00
of good sold
Merchandise Inventory 2,000
2,580
100
4,680
hase Discounts 500
ds Available for sale 5,180
ng inventory 1,100
of good sold 4,080 2,080
4,920.00
inistrative expenses 300.00
ational expenses 200.00
150.00
ncome before tax 4,270.00
 Munch Kiss
Statement of financial performance
12 month projection
January February March April May June
Sales 5,000.00 6,500.00 7,000.00 7,500.00 8,000.00 8,600.00
Cost of good sold
Beg. Merchandise Inventory - 1,100.00 2,000.00 1,100.00 1,500.00 2,000.00
Purchases 2,580.00 2,580.00 2,580.00 2,580.00 3,000.00 3,000.00
Freight in 100.00 100.00 100.00 100.00 100.00 100.00
Total 2,680.00 3,780.00 4,680.00 3,780.00 4,600.00 5,100.00
Purchase Discounts 500.00 500.00 500.00 500.00 500.00 500.00
Goods Available for sale 3,180.00 4,280.00 5,180.00 4,280.00 5,100.00 5,600.00
Ending inventory 1,100.00 2,000.00 1,100.00 1,500.00 2,000.00 2,200.00
Cost of good sold 2,080.00 2,280.00 4,080.00 2,780.00 3,100.00 3,400.00
Gross Income 2,920.00 4,220.00 2,920.00 4,720.00 4,900.00 5,200.00
operational expenses 200.00 200.00 300.00 400.00 400.00 450.00
Misc. expenses 150.00 150.00 150.00 150.00 150.00 150.00
Net Income before tax 2,570.00 3,870.00 2,470.00 4,170.00 4,350.00 4,600.00
iss
l performance
ojection
July August September October November December
9,000.00 10,000.00 10,400.00 12,000.00 15,000.00 25,000.00

2,200.00 2,500.00 3,300.00 4,000.00 4,600.00 6,000.00

3,000.00 3,000.00 3,500.00 3,500.00 4,600.00 6,000.00
100.00 100.00 100.00 100.00 100.00 100.00
5,300.00 5,600.00 6,900.00 7,600.00 9,300.00 12,100.00
500.00 500.00 500.00 500.00 500.00 1,000.00
5,800.00 6,100.00 7,400.00 8,100.00 9,800.00 13,100.00
2,500.00 3,300.00 4,000.00 4,600.00 6,000.00 8,000.00
3,300.00 2,800.00 3,400.00 3,500.00 3,800.00 5,100.00
5,700.00 7,200.00 7,000.00 8,500.00 11,200.00 19,900.00
500.00 600.00 700.00 800.00 900.00 1,000.00
150.00 150.00 150.00 150.00 150.00 150.00
5,050.00 6,450.00 6,150.00 7,550.00 10,150.00 18,750.00
 Munch Kiss
Statement of financial performance
presented quarterly (Year one)
January-March April-June
Sales 18,500.00 24,100.00
Cost of good sold
Beg. Merchandise Inventory 3,100.00 4,600.00
Purchases 7,740.00 8,580.00
Freight in 300.00 300.00
Total 11,140.00 13,480.00
Purchase Discounts 1,500.00 1,500.00
Goods Available for sale 12,640.00 14,980.00
Ending inventory 4,200.00 5,700.00
Cost of good sold 8,440.00 9,280.00
Gross Income 10,060.00 14,820.00
operational expenses 700.00 1,250.00
Misc. expenses 450.00 450.00
Net Income before tax 8,910.00 13,120.00
unch Kiss Munch Kiss
inancial performance Statement of financial perform
uarterly (Year one) presented quarterly (Year Two
July-September October-December January-March
29,400.00 52,000.00 Sales 76,600.00
Cost of good sold
8,000.00 14,600.00 Beg. Merchandise Invent 15,600.00
9,500.00 14,100.00 Purchases 14,700.00
300.00 300.00 Freight in 300.00
17,800.00 29,000.00 Total 30,600.00
1,500.00 2,000.00 Purchase Discounts 3,120.00
19,300.00 31,000.00 Goods Available for sale 33,720.00
9,800.00 18,600.00 Ending inventory 21,600.00
9,500.00 12,400.00 Cost of good sold 12,120.00
19,900.00 39,600.00 Gross Income 64,480.00
1,800.00 2,700.00 operational expenses 3,400.00
450.00 450.00 Misc. expenses 450.00
17,650.00 36,450.00 Net Income before tax 60,630.00
 Munch Kiss
Statement of financial performance
presented quarterly (Year Two)
April-June July-September October-December
82,600.00 89,600.00 119,600.00 Sales
Cost of good sold
18,100.00 22,100.00 29,100.00 Beg. Merchandise Inventory
15,900.00 17,400.00 22,400.00 Purchases
300.00 300.00 300.00 Freight in
34,300.00 39,800.00 51,800.00 Total
3,120.00 3,480.00 4,480.00 Purchase Discounts
37,420.00 43,280.00 56,280.00 Goods Available for sale
24,100.00 30,100.00 39,100.00 Ending inventory
13,320.00 13,180.00 17,180.00 Cost of good sold
69,280.00 76,420.00 102,420.00 Gross Income
4,400.00 1,000.00 1,500.00 operational expenses
450.00 450.00 450.00 Misc. expenses
64,430.00 74,970.00 100,470.00 Net Income before tax
 Munch Kiss
Statement of financial performance
presented quarterly (Year three)
January-March April-June July-September October-December
50,000.00 34,000.00 29,000.00 36,000.00

30,600.00 23,000.00 20,000.00 21,000.00

25,000.00 20,000.00 18,000.00 23,000.00
300.00 300.00 300.00 300.00
55,900.00 43,300.00 38,300.00 44,300.00
5,000.00 4,000.00 3,600.00 4,600.00
60,900.00 47,300.00 41,900.00 48,900.00
43,000.00 35,000.00 28,000.00 21,000.00
17,900.00 12,300.00 13,900.00 27,900.00
32,100.00 21,700.00 15,100.00 8,100.00
2,000.00 1,000.00 800.00 500.00
450.00 450.00 450.00 450.00
29,650.00 20,250.00 13,850.00 7,150.00
 Nyza's First class sari-sari store
Statement of Financial Position
First Year

ASSETS

Current Assets
Cash 115,800
Merchandise Inventory 38,300
Refrigerator 10,000 164,100
Total Current Assets

Non current Assets 0

Total Assets 164,100

LIABILITIES
Current liabilities 0
Total current Liabilities

Non Current Liabilities

none 0 0

Owner's Equity
Paul's Capital Beg 164,100

Total Liabilities and owner's equity 164,100

 Nyza's First class sari-sari store
Statement of Financial Position
Second Year

ASSETS

Current Assets
Cash 337,650
Merchandise Inventory 114,900
Refrigerator 9,525 462,075
Total Current Assets

Non current Assets

Total Assets

LIABILITIES
Current liabilities
Total current Liabilities

Non Current Liabilities

none 0

Owner's Equity
Paul's Capital end 482,000 482,000

Total Liabilities and owner's equity

 Nyza's First class sari-sari store
Statement of Financial Position
Third Year

ASSETS

Current Assets
Cash 225,050
Merchandise Inventory 127,000
Refrigerator 9,050 361,100
Total Current Assets

Non current Assets

482,000 Total Assets

LIABILITIES
Current liabilities
Total current Liabilities

Non Current Liabilities

none 0

Owner's Equity
Paul's Capital end 361,100 361,100

482,000 Total Liabilities and owner's equity

361,100

361,100
 January February
Cash flows from Operating activities
Cash received from customers 5,000.00 6,500.00
Payment of operational expenses (200.00) (200.00)
payment of Misc. expenses (150.00) 4,650.00 (150.00) 6,150.00
Net cash provided from Operating activities 4,650.00 6,150.00

Cash flows from Investing Activities - - - -

Cash flows from Financing activities - - - -

Net Increase(Decrease) in cash 4,650.00 6,150.00

Cash balance at the beginning of the period 4,650.00
Cash balance at the end of the period 4,650.00 10,800.00
 Munch Kiss
Statement of Cash flow
12 Month projection
March April May June

7,000.00 7,500.00 8,000.00 8,600.00

(300.00) (400.00) (400.00) (400.00)
(150.00) 6,550.00 (150.00) 6,950.00 (150.00) 7,450.00 (150.00)
6,550.00 6,950.00 7,450.00

- - - - - - -

- - - - - - -

6,550.00 6,950.00 7,450.00

10,800.00 17,350.00 24,300.00
17,350.00 24,300.00 31,750.00
 July August September

9,000.00 10,000.00 10,400.00

(500.00) (600.00) (700.00)
8,050.00 (150.00) 8,350.00 (150.00) 9,250.00 (150.00) 9,550.00
8,050.00 8,350.00 9,250.00 9,550.00

- - - - - - -

- - - - - - -

8,050.00 8,350.00 9,250.00 9,550.00

31,750.00 39,800.00 48,150.00 57,400.00
39,800.00 48,150.00 57,400.00 66,950.00
October November December

12,000.00 15,000.00 25,000.00

(800.00) (900.00) (1,000.00)
(150.00) 11,050.00 (150.00) 13,950.00 (150.00) 23,850.00
11,050.00 13,950.00 23,850.00

- - - - - -

- - - - - -

11,050.00 13,950.00 23,850.00

66,950.00 78,000.00 91,950.00
78,000.00 91,950.00 115,800.00
 Munch Kiss
Statement of Cash flow
Presented Quarterly (Year 1)
Jan - March April - June
Cash flows from Operating activities
Cash received from customers 18,500.00 24,100.00
Payment of operational expenses (700.00) (1,200.00)
payment of Misc. expenses (450.00) 17,350.00 (450.00)
Net cash provided from Operating activities 17,350.00

Cash flows from Investing Activities - - -

Cash flows from Financing activities - - -

Net Increase(Decrease) in cash 17,350.00

Cash balance at the beginning of the period 15,450.00
Cash balance at the end of the period 32,800.00
 Munch Kiss
tatement of Cash flow
sented Quarterly (Year 1)
April - June July- September October - December
Cash flows from Operati
29,400.00 52,000.00 Cash received from custo
(1,800.00) (2,700.00) Payment of operational e
22,450.00 (450.00) 27,150.00 (450.00) 48,850.00 payment of Misc. expens
22,450.00 27,150.00 48,850.00 Net cash provided from

- - - - - Cash flows from Investin

- - - - - Cash flows from Financin

22,450.00 27,150.00 48,850.00 Net Increase(Decrease) i

95,850.00 145,350.00 236,900.00 Cash balance at the begi
118,300.00 172,500.00 285,750.00 Cash balance at the end
 Munch Kiss
Statement of Cash flow
Presented Quarterly (Year 2)
Jan - March April - June
Cash flows from Operating activities
Cash received from customers 76,600.00 82,600.00
Payment of operational expenses (3,400.00) (4,400.00)
payment of Misc. expenses (450.00) 72,750.00 (450.00)
Net cash provided from Operating activities 72,750.00

Cash flows from Investing Activities - - -

Cash flows from Financing activities - - -

Net Increase(Decrease) in cash 72,750.00

Cash balance at the beginning of the period 201,000.00
Cash balance at the end of the period 273,750.00
 Munch Kiss
Statement of Cash flow
Presented Quarterly (Year 2)
April - June July- September October - December

89,600.00 119,600.00
(1,000.00) (1,500.00)
77,750.00 (450.00) 88,150.00 (450.00) 117,650.00
77,750.00 88,150.00 117,650.00

- - - - -

- - - - -

77,750.00 88,150.00 117,650.00

230,000.00 232,000.00 220,000.00
307,750.00 320,150.00 337,650.00
 Munch Kiss
Statement of Cash
Presented Quarterly (
Jan - March
Cash flows from Operating activities
Cash received from customers 50,000.00
Payment of operational expenses (2,000.00)
payment of Misc. expenses (450.00) 47,550.00
Net cash provided from Operating activities 47,550.00

Cash flows from Investing Activities - -

Cash flows from Financing activities - -

Net Increase(Decrease) in cash 47,550.00

Cash balance at the beginning of the period 158,000.00
Cash balance at the end of the period 205,550.00
 Munch Kiss
Statement of Cash flow
Presented Quarterly (Year 3)
April - June July- September

34,000.00 29,000.00
(1,000.00) (800.00)
(450.00) 32,550.00 (450.00) 27,750.00
32,550.00 27,750.00

- - - -

- - - -

32,550.00 27,750.00
180,000.00 187,000.00
212,550.00 214,750.00
 October - December

36,000.00
(500.00)
(450.00) 35,050.00
35,050.00

- -

- -

35,050.00
190,000.00
225,050.00