ACCOUNTING CYCLE

Business Name: FRUITEVER21
ASSETS LIABILITIES EQUITY

Number Account Title Number Account Title Number
101 Cash 301
102 Equipment 302
103 Supplies 303
104 Raw Materials Inventory 304
105 Finished Goods Inventory 305
106 Decoration 306
307
308
309
310
311
312
TEVER21
EQUITY INCOME EXPENSES
Account Title Number Account Title Number
Sian Michael Alcantara, Capital 401 Sales 501
Briemon Bueno, Capital 402 Sales Discount 502
Mary Grace Dacallos, Capital 503
Yuika Teresa Gonzales, Capital 504
Coghie Loteria, Capital 505
Andrea Lubarbio, Capital 506
Kate Allyson Manalastas, Capital 507
Sherylyn Murillo, Capital 508
John Carl Anton Reyes, Capital
Shena Christine Paguntalan, Capital
Aldrin Pili, Capital
Chanel Mae Rioveros, Capital
EXPENSES
Account Title
Marketing Expense
Utilities Expense
Rent Expense
Transportation Expense
Cost of Goods Sold
Supplies Expense
Product Sample Expense
Decoration Expense
https://www.uphelp.org/sites/default/pdfs/Depreciation_CP.pdf
1. On January 22, Chanel Mae Rioveros invested P500.00 cash in FruitEver21.
3. On January 24, Shena Christine Paguntalan invested P500.00 cash in FruitEver21.

mango worth P10.00, papaya worth P30.00, grapes worth P30.00, ice worth P6.00, honey syrup worth
P50.00, stick worth P15.00, paper plate worth P15.00, mini kisses worth P20.00, mini marshmallow w
4. On January 30, FruitEver21 paid P30.00 worth of transportation.

5. On January 30, FruitEver21 used the raw materials to create a finished goods
5. On January 30, FruitEver21 use the finished goods for the food tasting.
5. On February 4, Andrea Lubarbio invested P500.00 cash in FruitEver21.
6. On February 5, FruitEver21 bought cartolina worth P36.00 and glue worth P13.00, and plastic straw
On February 6, the cartolina, glue and plastic straw used
7. On February 6, Kate Allyson Manalastas invested P500.00 cash in FruitEver21.
8. On February 6, FruitEver 21 printed P165.00 for their flyers.
9. On Febrary 6, Sian Michael Alcantara invested P500.00 cash in FruitEver21.
10. On February 6, John Carl Anton Reyes invested P500.00 cash in FruitEver21.
11. On February 7, Yuika Teresa Gonzales invested P500.00 cash in FruitEver21.
12. On February 7, Mary Grace Dacallos invested P500.00 cash in FruitEver21.
13. On February 7, Coghie Loteria invested P500.00 cash in FruitEver21.
14. On February 7, Sherylyn Murillo invested P500.00 cash in FruitEver21.
15. On February 7, Aldrin Pili invested P500.00 cash in FruitEver21.
16. On February 7, Briemon Bueno invested P500.00 cash in FruitEver21.
18.
19. On
On February
February 8,
9, FruitEver21
FruitEver21 bought
bought sliced
packingfoam
tapeworth
worthP290.00,
P50.00, metallic foil worth
double sided P124.00,
tape worth glue w
P56.00, pa
P30.00 for the business' stall. (total:251)
On January 10, Bought illustration board worth P60, and thumbtacks worth P8
On February 10, Andrea Lubarbio invested tarpaulin worth P90.00.
On February 10, FruitEver21 used Php 791.00 worth of decoration.
21. On February 10, John Carl Anton Reyes invested tarpaulin that will serve as the roof of our bus
worth 50, 1 pack of marshmallow worth 25, 1 pack of mini kisses worth 50, 2 pieces of papaya wort
75, and lemon worth P12, 2 pieces of chocolate syrup worth P380, paper plate worth P90, 6packs o
On february 11, FruitEver21 bought a rag worth P4.00, 1pack of plastic gloves worth P75, 10 pieces
February 11, Chanel Mae Rioveros invested a cooler worth P3290
On February 11, Mary Grace Dacallos invested 6 plastic containers worth P30.00
23. On February 11, Yuika Theresa Gonzales invested chocolate fountain to the business worth P1
On February 11, Kate Allyson Manalastas invested a small cooler for the business worth P204.6
on February 11, Kate Allyson Manalastas invested diswashing liquid and sponge worth P32.00.
on Febuarry 11,FruitEver 21 use the dishwashing liquid and sponge worth P32.00
On February 11, Yuika Theresa Gonzales invested peeler and knife worth P119.00.
On February 11, Andrea Lubarbio invested container for toppings worth P140.00.
On February 11, Sian Michael Alcantara invested chopping board and knife worth P280.
on February 11, Chanel Mae Rioveros invested extension worth P260.00
On February 11, Sian Michael Alcantara invested squeezer that will cost P10.00
On February 11, Fruitever21 used all of the raw materials to create a finished goods.
On February 11, FruitEver21 sold their products worth P3095.00 in cash.
On
P60,February 11, FruitEver21
mini marshmallow worthused Php 223 worth
P30, sprinkles worthof supplies.
40, condensed milk worth 32, evaporated milk wo
worth P110 in cash that is intended to sell. (total:1612)
On February 12, FruitEver21 bought 4 pieces of ice worth P20.00, 1 pack of tissue worth P60.00, and 1
cash. (total: 135)
On February 12, FruitEver21 used Raw Materials that was bought to create a Finished Goods.
On February 12, Fruitever21 used all the supply that was bought on February 12 worth P135.
On February 12,
marshmallow FruitEver21
worth P30, honeysoldworth
their 95,
products worth
chocolate P3505.00
syrup worth in cash
190, withworth
melon a salesP160,
discount of P58.0
banana wor
that is intended to sell. (total:1635)
On February 13, FruitEver21 bought 1 pack of trash bags worth P30.00, 1 pack of plastic gloves worth
On February 13, bought Cartolina worth P24, and cardboard worth P10 that will use as marketing mat
On february 13, FruitEver21 used raw materials that was bought to create a finished Goods.
On February 13, used the supplies that was bought February 13 worth P95
On February 13, FruitEver21 sold their products worth P4015 in cash with a sales discount of P88.00.
25. Paid for Utilities Expense on February 13, P450.00
26. Paid for Rent Expense on February 13, P300.00
21. On February 11, FruitEver21 purchased Fruits worth

FRUITEVER21
General Journal
Month Day Account Titles & Description (Debit/Credit)

January 22 Cash
Chanel Rioveros, Capital
24 Cash
Shena Christine, Capital
30 Raw Materials Inventory

Cash
30 Transportation Expense
Cash
30 Finished Goods Inventory

Raw Materials Inventory
30 Product Sample Expense

Finished Goods Inventory
4 Cash
Andrea Lubarbio, Capital
February 5 Decoration
Cash
6 Decoration Expense
Decoration
6 Cash
Kate Allyson Manalastas, Capital
6 Marketing Expense
Cash
6 Cash
Sian Michael Alcantara, Capital
6 Cash
7 Cash
Yuika Teresa Gonzales, Capital
7 Cash
Mary Grace Dacallos, Capital
7 Cash
Coghie Loteria, Capital
7 Cash
Sherylyn Murillo, Capital
7 Cash
7 Cash
Briemon Bueno, Capital
8 Decoration
Cash
9 Decoration
Cash
10 Decoration
Cash
10 Marketing Expense
Decoration

Cash
11 Supplies
Cash
11 Equipment
11 Equipment
Mary Grace Dacallos, Capital
11 Equipment
11 Equipment
11 Supplies
11 Supplies Expense
Supplies
11 Equipment
11 Equipment
11 Equipment
11 Equipment
11 Equipment

11 Cash
Sales
Cost of Good Sold
11 Supplies Expense
Supplies

Cash
12 Supplies
Cash

12 Supplies Expense
Supplies
12 Cash
Sales Discount
Sales
Cost of Good Sold

Cash
13 Supplies
Cash
13 Marketing Expense
Cash

13 Supplies Expense
Supplies
13 Cash
Sales Discount
Sales
Cost of Good Sold
13 Utilities Expense
Cash
13 Rent Expense
Cash
15 Sales
Income Summary
Income Summary
Marketing Expense
Utilities Expense
Rent Expense
Transportation Expense
Cost of Goods Sold
Supplies Expense
Decoration Expense
Sales Discount
Income Summary
Sian Alcantara, Capital
Mary Grace Dacallo, Capital
Shena Christine Paguntalan, Capital
FRUITEVER21
General Journal
Account Titles & Description (Debit/Credit) P.R. Debit

h 101 ₱500.00
Chanel Rioveros, Capital 312
Chanel Mae Rioveros invested P500.00 to the business
h 101 ₱500.00
Shena Christine, Capital 310
Shena Christine Paguntalan invested P500.00 into the business
w Materials Inventory 104 ₱473.00

Cash 101
To record for the food tasting
nsportation Expense 504 ₱30.00
Cash 101
To record the trasportation fee
ished Goods Inventory 105 ₱473.00
Raw Materials Inventory 104
duct Sample Expense 507 ₱473.00
Finished Goods Inventory 105
h 101 ₱500.00
Andrea Lubarbio invested P500.00 to the business
oration 106 ₱79.00
Cash 101
Bought Decoration to the stall
oration Expense 502 ₱79.00
Decoration 106
Used the Decoration that was bought on February 5
h 101 ₱500.00
Kate Manalastas invested P500.00 to the business
rketing Expense 501 ₱165.00
Cash 101
To record the flyers
h 101 ₱500.00
Sian Michael Alcantara, Capital 301
Sian Michael Alcantara invested P500.00 to the business
h 101 ₱500.00
John Carl Anton Reyes, Capital 309
John Carl Anton Reyes invested P500.00 to the business
h 101 ₱500.00
Yuika Teresa invested P500.00 to the business
h 101 ₱500.00
Mary Grace Dacallos invested P500.00 to the business
h 101 ₱500.00
Coghie Loteria invested P500.00 to the business
h 101 ₱500.00
Sherylyn Murillo invested P500.00 to the business
h 101 ₱500.00
Aldrin Pili, Capital 311
Aldrin Pili invested P500.00 to the business
h 101 ₱500.00
Briemon Bueno, Capital 302
Briemon Bueno invested P500.00 to the business
oration 106 ₱472.00

Cash 101
To record the decoration that was bought
oration 106 ₱251.00

Cash 101
Bought decoration for the stall
oration 106 ₱68.00

Cash 101
Bought decoration
Andrea invested tarpaulin worth P90.00
oration Expense 508 ₱791.00
Decoration 106
To record the used decoration that was bought on Feb.-8-10
coration Expense 508 ₱60.00
Anton invested Tarpaulin for the roof worth Php 60.00
w Materials Inventory 104 ₱2,262.00

Cash 101
To record purchase of the goods
plies 103 ₱223.00

Cash 101
To record the supplies that was bought, worth P223
uipment 102 ₱3,290.00

Chanel invested Cooler worth Php 3,500.00 for the business.
uipment 102 ₱30.00

Mary grace invested 6 plastic container that worth Php 30.00
uipment 102 ₱1,000.00

Yuika invested Chocolate Fountain worth Php 1,000.00 for the business.
uipment 102 ₱204.60

Kate invested Cooler for the business.
plies 103 ₱32.00

Kate invested Dishwashing Liquid and Sponge.
plies Expense 506 ₱32.00

Supplies 103
To record the used Diswashing Liquid and Sponge
uipment 102 ₱119.00

Yuika invested equipment worth Php 119.00 for the business.
uipment 102 ₱140.00

Andrea invested equipment worth Php 140.00 for the business.
uipment 102 ₱280.00

Sian invested equipment worth P280 for the business.
uipment 102 ₱260.00

Chanel invested equipment worth Php 260.00 for the business.
uipment 102 ₱10.00

Sian invested equipment worth Php 10.00 for the business.
ished Goods Inventory 105 ₱2,262.00

To record how much raw material we bought that turns into finished goods
h 101 ₱3,095.00
Sales 401
t of Good Sold 505 ₱2,262.00
To record the Finished goods that are sold
Supplies 103
(supplies that already use are rag, tissue, plastic gloves and ice.)

Cash 101
To record the product that we bought, worth P1612
plies 103 ₱135.00
Cash 101
To record the supplies that was bought, worth P135
ished Goods Inventory 105 ₱1,612.00
Supplies 103
To record the used supplies that was bought on February 12.
h 101 ₱3,447.00
es Discount 402 ₱58.00
Sales 401
t of Good Sold 505 ₱1,612.00
To record the Finished Goods that are sold

Cash 101
To record the Raw Materials that was bought, worth P1635
plies 103 ₱95.00

Cash 101
To record the supplies worth P95
Cash 101
To record the marketing expense worth P34
shed Goods Inventory 105 ₱1,635.00
pplies Expense 506 ₱95.00
Supplies 103
FruitEver21 use trash bags, plastic gloves, cartolina, cardboard, ice, paper plate
sh 101 ₱3,927.00
es Discount 402 ₱88.00
Sales 401
st of Good Sold 505 ₱1,635.00
The business sold the finished goods
ities Expense 502 ₱450.00

Cash 101
Paid for the electricity and water bill
nt Expense 503 ₱300.00
Cash 101
Paid for the space that we rent
401 ₱10,615.00
Income Summary 601
To close the Sales
ome Summary 601 ₱8,612.00
Marketing Expense 501
Utilities Expense 502
Rent Expense 503
Transportation Expense 504
Cost of Goods Sold 505
Supplies Expense 506
Product Sample Expense 507
Decoration Expense 508
Sales Discount 402
To close Expenses
ome Summary 601 ₱2,003.00
Sian Alcantara, Capital 301
Briemon Bueno, Capital 302
Mary Grace Dacallo, Capital 303
Shena Christine Paguntalan, Capital 310
Aldrin Pili, Capital 311
To close the Income Summary
Copy & paste all Account Titles here:
Cash
Credit Sian Michael Alcantara, Capital

₱500.00 Mary Grace Dacallos, Capital
₱500.00 Andrea Lubarbio, Capital
₱473.00 Shena Christine, Capital
₱30.00 Marketing Expense
Utilities Expense
Rent Expense
₱473.00 Transportation Expense
Supplies Expense
Cost of Good Sold
₱473.00 Salaries Expense
Sales Discount
Sales
Equipment
₱500.00 Supplies
Decoration
Decoration Expense
₱79.00 Raw Materials Inventory
Income Summary
₱79.00
₱500.00
₱165.00
₱500.00
₱500.00
₱500.00
₱500.00
₱500.00
₱500.00
₱500.00
₱500.00
₱472.00
₱251.00
₱68.00
₱90.00
₱791.00
₱60.00
₱2,262.00
₱223.00
₱3,290.00
₱30.00
₱1,000.00
₱204.60
₱32.00
₱32.00
₱119.00
₱140.00
₱280.00
₱260.00
₱10.00
₱2,262.00
₱3,095.00
₱2,262.00
₱223.00
₱1,612.00
₱135.00
₱1,612.00
₱135.00
₱3,505.00
₱1,612.00
₱1,635.00
₱95.00
₱34.00
₱1,635.00
₱95.00
₱4,015.00
₱1,635.00
₱450.00
₱300.00
₱10,615.00
₱289.00
₱450.00
₱300.00
₱30.00
₱5,509.00
₱485.00
₱473.00
₱930.00
₱146.00
₱137.41
₱86.97
₱92.19
₱281.61
₱86.97
₱126.97
₱128.12
₱86.97
₱97.41
₱86.97
₱86.97
₱704.45
Account Title: Cash Number:
Month Day Description P.R. Debit
Jan 22 Chanel Rioveros, Capital GJ1 ₱500.00
24 Shena's Capital GJ1 ₱500.00
30 Raw Materials GJ1
Transporatation Expense GJ1
Feb 4 Andrea's Capital GJ1 ₱500.00
5 Decoration GJ1
6 Kate's Capital GJ1 ₱500.00
Marketing Expense GJ1
Sian's Capital GJ1 ₱500.00
Anton's Capital GJ1 ₱500.00
7 Yuika's Capital GJ1 ₱500.00
Grace's Capital GJ1 ₱500.00
Coghie's Capital GJ1 ₱500.00
Sherylyn's Capital GJ1 ₱500.00
Aldrin's Capital GJ1 ₱500.00
Briemon's Capital GJ1 ₱500.00
8 Decoration GJ1
9 Decoration GJ1
10 Decoration GJ1
11 Raw materials GJ1
supply GJ1
Sales GJ1 ₱3,095.00
supply GJ1
sales GJ1 ₱3,447.00
supply GJ1
Expense GJ1
sales GJ1 ₱3,927.00
utilities expense GJ1
Rent expense GJ1
TOTAL ₱16,469.00
BALANCE ₱8,185.00
Account Title: Number:
Month Debit
Day Description P.R.
24
TOTAL ₱0.00
BALANCE -
Account Title: Number:

Month Debit
Day Description P.R.
24
TOTAL ₱0.00
BALANCE -
101 Account Title: Equipment Number: 102
Credit Month Day Description P.R. Debit Credit
Feb 11 GJ1 ₱3,290.00
GJ1 ₱30.00
₱473.00 GJ1 ₱1,000.00
₱30.00 GJ1 ₱204.60
GJ1 ₱119.00
₱79.00 GJ1 ₱140.00
GJ1 ₱280.00
₱165.00 GJ1 ₱260.00
GJ1 ₱10.00
TOTAL ₱5,333.60 ₱0.00
BALANCE ₱5,333.60 -
₱472.00
₱251.00
₱68.00
₱2,262.00
₱223.00 11.3731826
₱1,612.00 13.9251523
₱135.00
25.2983349
₱1,635.00
₱95.00 12.64916745
₱34.00
₱450.00
₱300.00
₱8,284.00
-
302
Credit
₱0.00
-
302
Credit
₱0.00
-
Account Title: Supplies Number: 103 Account Title:
Month Description P.R. Debit Credit Month Day
Feb 11 GJ1 ₱32.00 Jan 30
GJ1 ₱32.00
GJ1 ₱223.00 Feb 11
GJ1 ₱223.00
12 GJ1 ₱135.00 12
GJ1 ₱135.00
13 GJ1 ₱95.00 13
GJ1 ₱95.00
TOTAL ₱485.00 ₱485.00 TOTAL
BALANCE - - BALANCE
₱3,320.00 99.10%
₱1,204.60 83.02%
₱259.00 1.265884653
₱540.00 #NAME?
₱270.00 #NAME?
Raw Materials Number: 104 Account Title: Finished Goods
Inventory
Description P.R. Debit Credit Month Day Description P.R.
GJ1 ₱473.00 Jan 30 GJ1
GJ1 ₱473.00 GJ1
GJ1 ₱2,262.00 Feb 11 GJ1
GJ1 ₱2,262.00 GJ1
GJ1 ₱1,612.00 12 GJ1
GJ1 ₱1,612.00 GJ1
GJ1 ₱1,635.00 13 GJ1
GJ1 ₱1,635.00 GJ1
₱5,982.00 ₱5,982.00
- -
TOTAL
BALANCE
Number: 105 Account Title: Decoration Number: 106
Debit Credit Month Day Description P.R. Debit Credit
₱473.00 Feb 5 GJ1 ₱79.00
₱473.00 6 GJ1 ₱79.00
₱2,262.00 8 GJ1 ₱472.00
₱2,262.00 9 GJ1 ₱251.00
₱1,612.00 10 GJ1 ₱68.00
₱1,612.00 GJ1 ₱791.00
₱1,635.00
₱1,635.00
TOTAL ₱870.00 ₱870.00

BALANCE - -
₱5,982.00 ₱5,982.00
- -
Account Title: Sian Michael Number: 301
Alcantara, Capital
Month Day Description P.R. Debit Credit
Feb 6 GJ1 ₱500.00
11 GJ1 ₱280.00
11 GJ1 ₱10.00
15 Closing GJ1 ₱137.41
TOTAL ₱0.00 ₱927.41

BALANCE - ₱927.41
Account Title: Number: 302

24
TOTAL ₱0.00 ₱0.00
BALANCE - -
Account Title: Briemon Bueno, Number: 302 Account Title:
Capital
Month Day Description P.R. Debit Credit Month Day
Feb 7 GJ1 ₱500.00 Feb 7
15 Closing GJ1 ₱86.97 11
15
TOTAL
TOTAL ₱0.00 ₱586.97 BALANCE
BALANCE - ₱586.97
Mary Grace Dacallos, Number: 303 Account Title: Yuika Teresa Number:
Capital Gonzales,Capital
Description P.R. Debit Credit Month Day Description P.R. Debit
GJ1 ₱500.00 Feb 7 GJ1
GJ1 ₱30.00 11 GJ1
Closing GJ1 ₱92.14 GJ1
15 Closing GJ1
₱0.00 ₱622.14
- ₱622.14 TOTAL ₱0.00
BALANCE -
304 Account Title: Coghie Loteria, Number: 305 Account Title:
Capital
Credit Month Day Description P.R. Debit Credit Month
₱500.00 Feb 7 GJ1 ₱500.00 Feb
₱1,000.00 15 Closing GJ1 ₱86.93
₱119.00
₱281.82
TOTAL ₱0.00 ₱586.93
₱1,900.82 BALANCE - ₱586.93 TOTAL
₱1,900.82 BALANCE
Andrea Lubarbio, Number: 306 Account Title: Kate Allyson Manalastas,
Capital Capital
Day Description P.R. Debit Credit Month Day Description
4 GJ1 ₱500.00 Feb 6
10 GJ1 ₱90.00 11
11 GJ1 ₱140.00
15 Closing GJ1 ₱126.99 15 Closing
₱0.00 ₱856.99
- ₱856.99 TOTAL
BALANCE
Allyson Manalastas, Number: 307 Account Title: Sherylyn Murillo, Number:
al Capital
P.R. Debit Credit Month Day Description P.R. Debit
GJ1 ₱500.00 Feb 7 GJ1
GJ1 ₱204.60 15 Closing GJ1
GJ1 ₱32.00
GJ1 ₱128.19
₱0.00 ₱864.79
- ₱864.79 TOTAL ₱0.00
BALANCE -
TOTAL ₱0.00
BALANCE -
308 Account Title: John Carl Anton Reyes, Number: 309
Capital
₱500.00 Feb 6 GJ1 ₱500.00
₱86.93 10 GJ1 ₱60.00
TOTAL ₱0.00 ₱657.35

₱586.93 BALANCE - ₱657.35
₱586.93
₱1,760.79
₱1,760.79
Account Title: Shena Number: 310 Account Title:
Cristine,Capital
Jan 24 GJ1 ₱500.00 Feb 7
15 Closing GJ1 ₱86.93 15
TOTAL
TOTAL ₱0.00 ₱586.93 BALANCE
BALANCE - ₱586.93
Aldrin Pili, Capital Number: 311 Account Title: Chanel Rioveros,Capital
GJ1 ₱500.00 Jan 22 GJ1
Closing GJ1 ₱86.93 Feb 11 GJ1
GJ1
15 Closing GJ1
₱0.00 ₱586.93 TOTAL

- ₱586.93 BALANCE
Number: 312 Account Title: Sales Number:
Debit Credit Month Day Description P.R. Debit
₱500.00 Feb 11 GJ1
₱3,290.00 12 GJ1
₱260.00 13 GJ1
₱704.46 15 Closing GJ1 ₱10,615.00
₱0.00 ₱4,754.46
- ₱4,754.46
TOTAL ₱10,615.00
BALANCE -
401 Account Title: Sales Discount Number: 402
₱3,095.00 Feb 12 GJ1 ₱58.00
₱3,505.00 13 GJ1 ₱88.00 ₱30.00
₱4,015.00 15 Closing GJ1 ₱146.00 51.72%
₱30.00
51.72%
₱58.00
65.91%
14.18%
TOTAL ₱146.00 ₱146.00

BALANCE - -
#NAME? ###
#NAME? ###
###
#NAME?
₱10,615.00
-
Account Title: Marketing Expense Number: 501 Account Title:
Feb 6 GJ1 ₱165.00 Feb 13
10 GJ1 ₱90.00 15
13 GJ1 ₱34.00
TOTAL ₱289.00 ₱289.00 TOTAL

BALANCE - - BALANCE
₱75.00 ₱56.00
45.45% 62.22%
16.77%
Utilities Expense Number: 502 Account Title: Rent Expense
GJ1 ₱450.00 February 13 GJ1
Closing GJ1 ₱450.00 15 Closing GJ1
TOTAL
₱450.00 ₱450.00 BALANCE

- -
Number: 503 Account Title: Transportation Expense Number: 504
Debit Credit Month Day Description P.R. Debit Credit
₱300.00 January 30 GJ1 ₱30.00
₱300.00 February 15 Closing GJ1 ₱30.00
₱300.00 ₱300.00 TOTAL ₱30.00 ₱30.00
- - BALANCE - -
Account Title: Cost Of Goods Sold Number: 505
February 11 GJ1 ₱2,262.00 ₱5,509.000
12 GJ1 ₱1,612.00
13 GJ1 ₱1,635.00
15 Closing GJ1 ₱5,509.00
₱650.00
₱23.00
TOTAL ₱5,509.00 ₱5,509.00
BALANCE - -
Account Title: Supplies Expense Number: 506 Account Title:
Month Day Description P.R. Debit Credit Month
Feb 11 GJ1 ₱32.00 January
GJ1 ₱223.00 February
12 GJ1 ₱135.00
13 GJ1 ₱95.00
28.74% 15 Closing GJ1 ₱485.00
1.41%
30.14%
TOTAL ₱485.00 ₱485.00 TOTAL
BALANCE - - BALANCE
Account Title: Product Sample Expense Number: 507 Account Title:
Day Description P.R. Debit Credit Month Day
30 GJ1 ₱473.00 February 6
15 Closing GJ1 ₱473.00 10
15
₱473.00 ₱473.00 TOTAL
BALANCE - - BALANCE
Decoration Expense Number: 508 Account Title: Income Summary
GJ1 ₱79.00 Feb 15 GJ1
GJ1 ₱791.00 GJ1
GJ1 ₱60.00 GJ1
Closing GJ1 ₱930.00
TOTAL
BALANCE
₱930.00 ₱930.00
- -
Number: 601
Debit Credit
₱10,615.00
₱8,466.00
₱2,149.00
₱10,615.00 ₱10,615.00
- -
FRUITEVER21
Unadjusted Trial Balance 100%
Account Titles No. Debit Credit

Cash ₱8,185.00
Equipment ₱5,333.60
Sian Michael Alcantara, Capital ₱790.00 6.86%
Briemon Bueno, Capital ₱500.00 4.34%
Mary Grace Dacallos, Capital ₱530.00 4.60%
Yuika Teresa Gonzales, Capital ₱1,619.00 14.06%
Coghie Loteria, Capital ₱500.00 4.34%
Andrea Lubarbio, Capital ₱730.00 6.34%
Kate Allyson Manalastas, Capital ₱736.60 6.40%
Sherylyn Murillo, Capital ₱500.00 4.34%
John Carl Anton Reyes, Capital ₱560.00 4.86%
Shena Christine Paguntalan, Capital ₱500.00 4.34%
Aldrin Pili, Capital ₱500.00 4.34%
Chanel Rioveros, Capital ₱4,050.00 35.17%
Sales ₱10,615.00 ₱11,515.60
Sales Discount ₱146.00
Marketing Expense ₱289.00 100.00%
Utilities Expense ₱450.00
Rent Expense ₱300.00
Transportation Expense ₱30.00
Cost of Goods Sold ₱5,509.00
Supplies Expense ₱485.00
Product Sample Expense ₱473.00 ₱8,466.00
Decoration Expense ₱930.00
TOTAL ₱22,130.60 ₱22,130.60
₱927.41
₱586.97
₱622.19
₱1,900.61
₱586.97
₱856.97
₱864.72
₱586.97
₱657.41
₱586.97
₱586.97
₱4,754.45
₱13,518.60
13518.6
₱13,518.60
Apple
Banana
STATEMENT OF COGS
Opening Inventory: ₱0.00
Raw materials: ₱5,509.00
Freight In: ₱0.00
Purchase Discount: ₱0.00
Less:Cost of goods available on sale: ₱0.00
Cost of good sold: ₱5,509.00
Beginning Finished
ADD: Finished Goods
Goods Inventory
Inventory,
02/11/20
ADD: Finished Goods Inventory, ₱2,262.00
02/11/21
ADD: Finished Goods Inventory, ₱1,612.00
02/11/22 ₱1,635.00
DEDUCT: Finished Goods Inventory, ₱2,262.00

02/11/21
DEDUCT: Finished Goods Inventory, ₱1,612.00
02/11/22 ₱1,635.00
Ending Finished Goods Inventory 0
INCOME STATEMENT
Account Title 3 Days 30 Days
Sales ₱10,615.00 ₱106,150.00
Marketing Expense ₱289.00 ₱2,890.00

Utilities Expense ₱450.00 ₱4,500.00
Rent Expense
Transportation Expense ₱54.00 ₱1,620.00
Cost of Goods Sold
Supplies Expense
Decoration Expense
Net Income ₱115,160.00
Assumption January
Sales 12.20% ₱101,910.00
Sales Discount 14.08% -₱1,460.00
Direct Cost of Sales 12.04% -₱55,090.00
TOTAL COST OF SALES -₱56,550.00
Gross Margin 7.85% ₱45,360.00
Gross Margin% -55.49%
Expenses
Payroll ₱0.00
Depreciation 106.64
Transportaion Expense -₱540.00
Startup Cost ₱14,403.00
Utilities Expense -₱4,500.00
Marketing Expense 16.77% -₱2,890.00
Rent Expense -₱9,000.00
Payroll Taxes ₱0.00
Other ₱0.00
Total Operating Expenses -₱2,420.36
Profit Before Interest and Taxes ₱47,780.36
EBITDA ₱47,887.00
Net Profit ₱47,780.36
FRUITEVER21
Balance Sheet
Assets
1st 2nd
Cash ₱610.00 ₱2,310.00
Equipment ₱5,333.60 ₱5,333.60
Total Assets ₱5,943.60 ₱7,643.60

Liabilities
Total Liabilities ₱0.00 ₱0.00
Owner's Equity
Sian Michael Alcantara, Capital ₱790.00 ₱790.00
Briemon Bueno, Capital ₱500.00 ₱500.00
Mary Grace Dacallos, Capital ₱530.00 ₱530.00
Yuika Teresa Gonzales, Capital ₱1,619.00 ₱1,619.00
Coghie Loteria, Capital ₱500.00 ₱500.00
Andrea Lubarbio, Capital ₱730.00 ₱730.00
Kate Allyson Manalastas, Capital ₱736.60 ₱736.60
Sherylyn Murillo, Capital ₱500.00 ₱500.00
John Carl Anton Reyes, Capital ₱560.00 ₱560.00
Shena Christine Paguntalan, Capital ₱500.00 ₱500.00
Aldrin Pili, Capital ₱500.00 ₱500.00
Chanel Rioveros, Capital ₱4,050.00 ₱4,050.00
Total Owner's Equity ₱11,515.60 ₱11,515.60
Total Liabilities and Owner's Equity ₱11,515.60 ₱11,515.60
Jan 2020 Assumption

Cash, Beginning ₱0.00 ₱0.00
Cash Flow from Operations
Cash Collection from Customers ₱104,690.00
Sales ₱106,150.00 12.20%
Less:Discount -₱1,460.00 14.08%
Cash paid for Merchandise -₱55,090.00
Cost of Goods Sold -₱55,090.00 -13.65%
Cash paid for Operating Expenses -₱29,570.00 -17.08%

Marketing Expense -₱2,890.00 0.00%
Utilities Expense -₱4,500.00 0.00%
Rent Expense -₱3,000.00 0.00%
Transportation Expense -₱300.00 0.00%
Supplies Expense -₱4,850.00 0.00%
Product Sample Expense -₱4,730.00 0.00%
Decoration Expense -₱9,300.00 0.00%
Net Inflow from Operating ₱20,030.00 151.49%
Cash Flow from Investing Activities

Cash Flow from Investing ₱0.00 0.00%
Total Cash Flow from Investing ₱0.00 0.00%
Net Inflow/Outflow from Investing ₱0.00 0.00%
Cash flow from Financcing Activites

Cash Flow from Financing ₱0.00 0.00%
Total Cash Flow from Financing ₱0.00 0.00%
Net Inflow/Outflow from Financing ₱0.00 0.00%
Day 1
FRUITEVER21
Cash Flow Statement
Cash, Beginning ₱0.00

Cash Collection from Customers ₱3,095.00 27.80%
Sales ₱3,095.00 27.80%
Less:Discount ₱0.00 0
Cash paid for Merchandise -₱2,262.00
Cost of Goods Sold -₱2,262.00
Cash paid for Operating Expenses -₱505.00

Marketing Expense ₱0.00
Utilities Expense -₱150.00
Rent Expense -₱100.00
Transportation Expense ₱0.00
Supplies Expense -₱255.00
Product Sample Expense ₱0.00
Decoration Expense ₱0.00
Net Inflow from Operating ₱328.00

Cash Flow from Investing ₱0.00
Total Cash Flow from Investing ₱0.00
Net Inflow/Outflow from Investing ₱0.00

Cash Flow from Financing ₱0.00
Total Cash Flow from Financing ₱0.00
Net Inflow/Outflow from Financing ₱0.00
Day 2
FRUITEVER21
Cash Flow Statement
Cash, Beginning ₱0.00

Cash Collection from Customers ₱3,563.00 15.12%
Sales ₱3,505.00 13.25%
Less:Discount -₱58.00 0.00%
Cash paid for Merchandise -₱1,612.00 -28.74%
Cost of Goods Sold -₱1,612.00 -28.74%
Cash paid for Operating Expenses -₱385.00 -23.76%

Utilities Expense -₱150.00 0.00%
Rent Expense -₱100.00 0.00%
Transportation Expense ₱0.00 0.00%
Supplies Expense -₱135.00 -47.06%
Product Sample Expense ₱0.00 0.00%
Decoration Expense ₱0.00 0.00%
Net Inflow from Operating ₱1,566.00 377.44%

Day 3
FRUITEVER21
Cash Flow Statement
Cash, Beginning ₱0.00 0.00%

Cash Collection from Customers ₱2,380.00 -33.20%
Sales ₱4,015.00 14.55%
Less:Discount -₱88.00 51.72%
Cash paid for Merchandise -₱1,635.00 1.43%
Cost of Goods Sold -₱1,635.00 1.43%
Cash paid for Operating Expenses -₱345.00 -10.39%

Utilities Expense -₱150.00 0.00%
Rent Expense -₱100.00 0.00%
Transportation Expense ₱0.00 0.00%
Supplies Expense -₱95.00 -29.63%
Product Sample Expense ₱0.00 0.00%
Decoration Expense ₱0.00 0.00%
Net Inflow from Operating ₱400.00 -74.46%

Cash flow from Financing Activites

CASHFLOW
Cash, Beginning 0
Cash Flow for Operations
Cash collections from Customers
Sales
Sales Discounts
Accumulated Depreciation
Cashpaid for Merchandises
Cost Of Goods Sold
CHANGES IN EQUITY Jan Feb

Owner's Equity, Beginning ₱60,000.00 ₱107,780.36
Additional Investment -
Net Income ₱47,780.36 ₱64,887.98
Less: Profit Sharing
Owner's Equity, Ending ₱107,780.36 ₱172,668.34

FIXED EXPENSE PRICE
Utilities Expen ₱4,500.00
Marketing Exp ₱2,890.00
Rent Expense ₱9,000.00
Transportation ₱540.00
TOTAL FIXED ₱16,930.00
Projected Income Statement

February March April May June July
₱114,343.02 ₱128,292.87 ₱143,944.60 ₱161,505.84 ₱181,209.55 ₱203,317.12
-₱1,665.57 -₱1,900.08 -₱2,167.61 -₱2,472.81 -₱2,820.98 -₱3,218.18
-₱61,722.84 -₱69,154.27 -₱77,480.44 -₱86,809.08 -₱97,260.90 ###
-₱63,388.40 -₱71,054.35 -₱79,648.05 -₱89,281.89 -₱100,081.88 ###
₱50,954.62 ₱57,238.52 ₱64,296.55 ₱72,223.94 ₱81,127.67 ₱91,127.83
-55.44% -55.38% -55.33% -55.28% -55.23% -55.18%
₱0.00 ₱0.00 ₱0.00 ₱0.00 -₱25,997.00 -₱25,997.00

106.64 106.64 106.64 106.64 106.64 106.64
-₱540.00 -₱540.00 -₱540.00 -₱540.00 -₱540.00 -₱540.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱9,000.00 -₱9,000.00 -₱9,000.00 -₱9,000.00 -₱9,000.00 -₱9,000.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 -₱301.57 -₱301.57
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱13,933.36 -₱13,933.36 -₱13,933.36 -₱13,933.36 -₱40,231.93 -₱40,231.93
₱64,887.98 ₱71,171.88 ₱78,229.91 ₱86,157.30 ₱121,359.60 ₱131,359.76
₱64,994.62 ₱71,278.52 ₱78,336.55 ₱86,263.94 ₱121,164.67 ₱131,164.83
64887.98 ₱71,171.88 ₱78,229.91 ₱86,157.30 ₱121,359.60 ₱131,359.76
ER21 ₱117.22
Sheet ₱74.19
s ₱78.64
% 3rd % ₱240.24
278.69% ₱3,723.00 37.95% 15.83% ₱74.19
0.00% ₱5,333.60 0.00% ₱108.32
28.60% ₱9,056.60 15.60% ₱109.30

ies ₱74.19
₱0.00 ₱83.10
Equity ₱74.19
0.00% ₱790.00 0.00% ₱74.19
0.00% ₱500.00 0.00% ₱600.96
0.00% ₱530.00 0.00%
0.00% ₱1,619.00 0.00%
0.00% ₱500.00 0.00%
0.00% ₱730.00 0.00%
0.00% ₱736.60 0.00%
0.00% ₱500.00 0.00%
0.00% ₱560.00 0.00%
0.00% ₱500.00 0.00%
0.00% ₱500.00 0.00%
0.00% ₱4,050.00 0.00%
0.00% ₱11,515.60 0.00%
0.00% ₱11,515.60 0.00%
FRUITEVER21
Cash Flow Statement
Feb 2020 March 2020 April 2020 May 2020 June 2020 Jul 2020
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱117,434.73 ₱131,730.46 ₱147,765.85 ₱165,752.53 ₱185,927.85 ###
₱119,100.30 ₱133,630.54 ₱149,933.46 ₱168,225.34 ₱188,748.84 ₱211,776.19
-₱1,665.57 -₱1,900.08 -₱2,167.61 -₱2,472.81 -₱2,820.98 -₱3,218.18
-₱55,090.00 -₱55,090.00 -₱55,090.00 -₱55,090.00 -₱55,090.00 -₱55,090.00
-₱47,567.78 -₱41,072.68 -₱35,464.44 -₱30,621.98 -₱26,440.73 -₱22,830.40
-₱12,840.00 -₱12,840.00 -₱12,840.00 -₱12,840.00 -₱12,840.00 -₱12,840.00

-₱2,890.00 -₱2,890.00 -₱2,890.00 -₱2,890.00 -₱2,890.00 -₱2,890.00
-₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00
₱9,000.00 ₱9,000.00 ₱9,000.00 ₱9,000.00 ₱9,000.00 ₱9,000.00
-₱300.00 -₱300.00 -₱300.00 -₱300.00 -₱300.00 -₱300.00
-₱4,850.00 -₱4,850.00 -₱4,850.00 -₱4,850.00 -₱4,850.00 -₱4,850.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱9,300.00 -₱9,300.00 -₱9,300.00 -₱9,300.00 -₱9,300.00 -₱9,300.00
₱49,504.73 ₱63,800.46 ₱79,835.85 ₱97,822.53 ₱117,997.85 ###
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
538.73
₱4,101.73
STATEMENT IN CHANGES IN EQUITY
Mar Apr May June Jul Aug
₱172,668.34 ₱243,840.22 ₱322,070.13 ₱408,227.43 ₱529,586.03 ₱660,945.79
₱71,171.88 ₱78,229.91 ₱86,157.30 ₱121,359.60 ₱131,359.76 ₱142,591.20
₱243,840.22 ₱322,070.13 ₱408,227.43 ₱529,587.03 ₱660,945.79 ₱803,536.99

PRICE VARIABLE COST
August September October November

₱228,121.81 ₱255,952.67 ₱287,178.89 ₱322,214.72
-₱3,671.30 -₱4,188.21 -₱4,777.92 -₱5,450.65
-₱122,091.23 -₱136,791.02 -₱153,260.65 -₱171,713.24
-₱125,762.53 -₱140,979.23 -₱158,038.57 -₱177,163.88
₱102,359.28 ₱114,973.44 ₱129,140.32 ₱145,050.83
-55.13% -55.08% -55.03% -54.98%
-₱25,997.00 -₱25,997.00 -₱25,997.00 -₱25,997.00

106.64 106.64 106.64 106.64
-₱540.00 -₱540.00 -₱540.00 -₱540.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱9,000.00 -₱9,000.00 -₱9,000.00 -₱9,000.00
-₱301.57 -₱301.57 -₱301.57 -₱301.57
₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱40,231.93 -₱40,231.93 -₱40,231.93 -₱40,231.93
₱142,591.20 ₱155,205.36 ₱169,372.25 ₱185,282.76
₱142,396.28 ₱155,010.44 ₱169,177.32 ₱185,087.83
₱142,591.20 ₱155,205.36 ₱169,372.25 ₱185,282.76
Assumption January February
Cash 15.83% ₱81,850.00 ₱94,806.86
Equipment 84.17% ₱53,336.00 ₱63,385.44
Supplies - -
Raw Materials Inventory - -
Finished Good Inventory - -
Decoration - -
TOTAL ASSETS 100% ₱135,186.00 ₱158,192.30
Total Liabilities ₱0.00 ₱0.00 ₱0.00
Sian Michael Alcantara, Capital 6.86% ₱9,274.11 ₱9,910.34

Briemon Bueno, Capital 4.34% ₱5,869.67 ₱6,124.53
Mary Grace Dacallos, Capital 4.60% ₱6,221.87 ₱6,508.23
Yuika Teresa Gonzales, Capital 14.06% ₱19,006.06 ₱21,678.16
Coghie Loteria, Capital 4.34% ₱5,869.69 ₱6,124.55
Andrea Lubarbio, Capital 6.34% ₱8,569.70 ₱9,112.95
Kate Allyson Manalastas, Capital 6.40% ₱8,647.20 ₱9,200.32
Sherylyn Murillo, Capital 4.34% ₱5,869.70 ₱6,124.56
John Carl Anton Reyes, Capital 4.86% ₱6,574.10 ₱6,893.80
Shena Christine Paguntalan, Capital 4.34% ₱5,869.70 ₱6,124.56
Aldrin Pili, Capital 4.34% ₱5,869.70 ₱6,124.56
Chanel Rioveros, Capital 35.17% ₱47,544.50 ₱64,265.75
Total Owner's Equity ₱135,186.00 ₱158,192.30
Total Liabilities and Owner's Equity ₱135,186.00 ₱158,192.30
Aug 2020 ### October 2020 Nov 2020

₱0.00 ₱0.00 ₱0.00 ₱0.00
₱233,941.59 ₱262,413.45 ₱294,349.15 ₱330,169.92
₱237,612.89 ₱266,601.66 ₱299,127.07 ₱335,620.57
-₱3,671.30 -₱4,188.21 -₱4,777.92 -₱5,450.65
-₱55,090.00 -₱55,090.00 -₱55,090.00 -₱55,090.00
-₱19,713.04 -₱17,021.34 -₱14,697.18 -₱12,690.36
-₱12,840.00 -₱12,840.00 -₱12,840.00 -₱12,840.00

-₱2,890.00 -₱2,890.00 -₱2,890.00 -₱2,890.00
-₱4,500.00 -₱4,500.00 -₱4,500.00 -₱4,500.00
₱9,000.00 ₱9,000.00 ₱9,000.00 ₱9,000.00
-₱300.00 -₱300.00 -₱300.00 -₱300.00
-₱4,850.00 -₱4,850.00 -₱4,850.00 -₱4,850.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
-₱9,300.00 -₱9,300.00 -₱9,300.00 -₱9,300.00
₱166,011.59 ₱194,483.45 ₱226,419.15 ₱262,239.92
₱0.00 ₱0.00 ₱0.00 ₱0.00

₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00

₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
Sep Oct Nov Dec
₱803,536.99 ₱958,742.35 ₱1,128,114.60 ₱1,313,396.85
₱155,205.36 ₱169,372.25 ₱185,282.25 ₱203,151.23
₱958,742.35 ₱1,128,114.60 ₱1,313,396.85 ₱1,516,548.08

December
₱361,524.91
-₱6,218.10
-₱192,387.51
-₱198,605.61
₱162,919.30
-54.94%
-₱25,997.00
106.64 https://www.google.com/search?ei=GV9hXt-TJruZr7wP8oCPeA&q=useful+life+of+refrigerator+for+dep
-₱540.00
₱0.00
-₱4,500.00
₱0.00
-₱9,000.00
-₱301.57 https://shieldgeo.com/payroll-and-tax-in-the-philippines/
₱0.00
-₱40,231.93
₱203,151.23
₱202,956.30
₱203,151.23
FRUITEVER21
Balance Sheet
Assets
March April May June July August
₱109,814.78 ₱127,198.46 ₱147,333.98 ₱170,656.94 ₱197,671.94 ₱228,963.41
₱77,837.82 ₱98,500.73 ₱127,576.35 ₱169,055.70 ₱227,356.27 ₱308,901.44
- - - - - -
- - - - - -
- - - - - -
- - - - - -
₱187,652.60 ₱225,699.19 ₱274,910.33 ₱339,712.64 ₱425,028.21 ₱537,864.85
Liabilities
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Owner's Equity
₱10,590.21 ₱11,316.73 ₱12,093.09 ₱12,922.70 ₱13,809.23 ₱14,756.58
₱6,390.45 ₱6,667.92 ₱6,667.92 ₱6,957.44 ₱7,259.52 ₱7,574.73
₱6,807.77 ₱7,121.09 ₱7,448.84 ₱7,791.66 ₱8,150.27 ₱8,525.38
₱24,725.93 ₱28,202.20 ₱32,167.20 ₱36,689.64 ₱41,847.91 ₱47,731.39
₱6,390.47 ₱6,667.94 ₱6,957.46 ₱7,259.55 ₱7,574.75 ₱7,903.64
₱9,690.64 ₱10,304.96 ₱10,958.21 ₱11,652.88 ₱12,391.58 ₱13,177.11
₱9,788.82 ₱10,414.97 ₱11,081.17 ₱11,789.98 ₱12,544.13 ₱13,346.52
₱6,390.48 ₱6,667.95 ₱6,957.47 ₱7,259.56 ₱7,574.77 ₱7,903.66
₱7,229.04 ₱7,580.59 ₱7,949.23 ₱8,335.80 ₱8,741.16 ₱9,166.24
₱6,390.48 ₱6,667.95 ₱6,957.47 ₱7,259.56 ₱7,574.77 ₱7,903.66
₱6,390.48 ₱6,667.95 ₱6,957.47 ₱7,259.56 ₱7,574.77 ₱7,903.66
₱86,867.81 ₱117,418.94 ₱158,714.81 ₱214,534.31 ₱289,985.35 ₱391,972.27
₱187,652.60 ₱225,699.19 ₱274,910.33 ₱339,712.64 ₱425,028.21 ₱537,864.85
₱187,652.60 ₱225,699.19 ₱274,910.33 ₱339,712.64 ₱425,028.21 ₱537,864.85
Dec 2020
₱0.00
₱370,348.18
₱376,566.28
-₱6,218.10
-₱55,090.00
-₱10,957.57
-₱12,840.00
-₱2,890.00
-₱4,500.00
₱9,000.00
-₱300.00
-₱4,850.00
₱0.00
-₱9,300.00
₱302,418.18
₱0.00
₱0.00
₱0.00
₱0.00
₱0.00
₱0.00
₱0.00
ul+life+of+refrigerator+for+depreciation&oq=useful+life+of+ref&gs_l=psy-ab.3.0.0l2j0i22i30l8.3199.14228..15825...0.4..1.529.5494
September October November December
₱265,208.31 ₱307,190.79 ₱355,819.09 ₱412,145.25
₱422,463.68 ₱580,005.73 ₱797,820.15 ₱1,098,072.23
- - - -
- - - -
- - - -
- - - -
₱687,671.99 ₱887,196.52 ₱1,153,639.24 ₱1,510,217.48
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱15,768.92 ₱16,850.71 ₱18,006.71 ₱19,242.02

₱7,903.62 ₱8,246.79 ₱8,604.86 ₱8,978.48
₱8,917.76 ₱9,328.20 ₱9,757.52 ₱10,206.61
₱54,442.03 ₱62,096.14 ₱70,826.36 ₱80,783.97
₱8,246.82 ₱8,604.89 ₱8,978.51 ₱9,368.35
₱14,012.43 ₱14,900.71 ₱15,845.30 ₱16,849.77
₱14,200.24 ₱15,108.56 ₱16,074.98 ₱17,103.23
₱8,246.83 ₱8,604.90 ₱8,978.52 ₱9,368.36
₱9,611.99 ₱10,079.42 ₱10,569.58 ₱11,083.58
₱8,246.83 ₱8,604.90 ₱8,978.52 ₱9,368.36
₱8,246.83 ₱8,604.90 ₱8,978.52 ₱9,368.36
₱529,827.68 ₱716,166.39 ₱968,039.84 ₱1,308,496.39
₱687,671.99 ₱887,196.52 ₱1,153,639.24 ₱1,510,217.47
₱687,671.99 ₱887,196.52 ₱1,153,639.24 ₱1,510,217.48
4228..15825...0.4..1.529.5494.0j6j9j5j0j1......0....1..gws-wiz.....0..0i71j0i67j0i131.sMZmrjKF_DU
Sian
Alcantara, Briemon Bueno, Grace Dacallos,
Capital Capital Capital
Beginning Capital ₱0.00 ₱0.00 ₱0.00
Cash Investments ₱500.00 ₱500.00 ₱500.00

Additional Investments ₱290.00 ₱0.00 ₱30.00
Net Income ₱137.41 ₱86.97 ₱92.19

Less: Withdrawals ₱0.00 ₱0.00 ₱0.00
Retained Earnings ₱0.00 ₱0.00 ₱0.00
Ending Equity ₱927.41 ₱586.97 ₱622.19

FRUITEVER21
Statement of Changes in Equity
Andrea Kate
Yuika Gonzales, Coghie Loteria, Lubarbio, Manalastas, Sherylyn
Capital Capital Capital Capital Murillo, Capital
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱500.00 ₱500.00 ₱500.00 ₱500.00 ₱500.00

₱1,119.00 ₱0.00 ₱230.00 ₱236.60 ₱0.00
₱281.61 ₱86.97 ₱126.97 ₱128.12 ₱86.97

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱1,900.61 ₱586.97 ₱856.97 ₱864.72 ₱586.97

Shena
Anton Reyes, Paguntalan, Chanel
Capital Capital Aldrin Pili, Rioveros,
Capital Capital Total:
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱500.00 ₱500.00 ₱500.00 ₱500.00 ₱6,000.00

₱60.00 ₱0.00 ₱0.00 ₱3,550.00 ₱5,515.60
₱97.41 ₱86.97 ₱86.97 ₱704.45 ₱2,003.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱657.41 ₱586.97 ₱586.97 ₱4,754.45 ₱13,518.60
₱8,003.00
FRUITEVER21 FRUITEVER21
Cash Flow Statement Income Statement
Cash, Beginning Revenue & Gains

Sales
Cash Flow from Operations Less: Sales Discount
Cash Collection from Customers ₱10,469.00 Net Sales
Sales ₱10,615.00 Less: Cost of Goods Sold
Less:Discount ₱146.00 Gross Income
Cash paid for Merchandise -₱5,509.00 Less: Expenses
Cost of Goods Sold -₱5,509.00 Marketing Expense
Utilities Expense
Cash paid for Operating Expenses -₱2,957.00 Rent Expense
Marketing Expense -₱289.00 Transportation Expense
Utilities Expense -₱450.00 Supplies Expense
Rent Expense -₱300.00 Product Sample Expense
Transportation Expense -₱30.00 Decoration Expense
Supplies Expense -₱485.00
Product Sample Expense -₱473.00 Total Expenses
Decoration Expense -₱930.00
Net Inflow from Operating ₱2,003.00 Net Income
Cash Flow from Investing Activities ₱0.00

Cash Flow from Investing ₱0.00
Total Cash Flow from Investing ₱0.00
Net Inflow/Outflow from Investing ₱0.00
Cash flow from Financcing Activites ₱0.00

Cash Flow from Financcing ₱0.00
Total Cash Flow from Financing ₱0.00
Net Inflow/Outflow from Financing
ER21 FRUITEVER21
tement Balance Sheet
Gains Assets
₱10,615.00 Cash ₱8,185.00
₱146.00 Equipment ₱5,333.60
₱10,469.00
₱5,509.00
₱4,960.00
₱289.00 Total Assets ₱13,518.60
₱450.00 Liabilities
₱300.00 Total Liabilities ₱0.00
₱30.00
₱485.00 Owner's Equity
₱473.00 Sian Michael Alcantara, Capital ₱927.41
₱930.00 Briemon Bueno, Capital ₱586.97
Mary Grace Dacallos, Capital ₱622.19
₱2,957.00 Yuika Teresa Gonzales, Capital ₱1,900.61
Coghie Loteria, Capital ₱586.97
₱2,003.00 Andrea Lubarbio, Capital ₱856.97
Kate Allyson Manalastas, Capital ₱864.72
Sherylyn Murillo, Capital ₱586.97
John Carl Anton Reyes, Capital ₱657.41
Shena Christine Paguntalan, Capital ₱586.97
Aldrin Pili, Capital ₱586.97
Chanel Rioveros, Capital ₱4,754.45
Total Owner's Equity ₱13,518.60
Total Liabilities and Owner's Equity ₱13,518.60

FRUITEVER21
Post-Closing Trial Balance

Sian Alcantara, Capital
February 6 ₱500.00
11 ₱280.00
11 ₱10.00
Sales
February 11 ₱3,095.00
12 ₱3,505.00
13 ₱4,015.00
30 Closing Entry ₱10,615.00
Total ₱10,615.00 ₱10,615.00
FINAL BALANCE ₱0.00
TOTAL ₱21,230.00 ₱22,020.00

SALES ON 1ST DAY
FRUITS
lllll-lllll-lllll-lllll
APPLE ₱12.00 lllll-lllll-lllll-lllll
lllll-lll
68 = ₱ 816.00
BANANA ₱12.00 lllll-lllll-lllll-lllll
80= ₱ 960.00
PEAR ₱12.00 lllll-lllll-ll
12 = ₱144.00
ORANGE ₱15.00 lllll=ll
7 = ₱105.00
MANGO ₱12.00 ll
2= ₱24.00
MELON ₱14.00 lllll-lllll-ll
12 = ₱168.00
PAPAYA ₱14.00 lllll-lllll-ll
12 - ₱168.00
SALES ON 2ND DAY

FRUITS
lllll-lllll-lllll
75 = ₱ 900.00
llll
84= ₱ 1008.00
PEAR ₱12.00 lllll-lllll-lllll-lll
18 = ₱216.00
ORANGE ₱15.00 lllll-lllll-llll
14 = ₱210.00
MANGO ₱12.00 lllll
5= ₱60.00
MELON ₱14.00 lllll-lll
8 = ₱128.00
PAPAYA ₱14.00 lllll
5 - ₱70.00
SALES ON 3RD DAY

FRUITS
lllll
65 = ₱ 900.00
lllll-lllll-lllll
95 = ₱ 1140.00
PEAR ₱12.00 lllll-lllll-lllll-llll
19 = ₱228.00
ORANGE ₱15.00 lllll-lllll-ll
12 = ₱180.00
MANGO ₱12.00 lllll-ll
7= ₱84.00
MELON ₱14.00 lllll-lllll-ll
12 = ₱168.0
PAPAYA ₱14.00 lllll-lllll-lllll
15 - ₱210.00
SALES ON 1ST DAY
W/TOPPINGS(SPRINKLES, MALLOWS, KISSES) ₱2.00
60 = ₱120.00
llll
64= ₱128.00
lllll-lllll-ll
12 = ₱24.00
SALES ON 2ND DAY

lll
63 = ₱126.00
80 = ₱160.00
lllll-lllll-ll
12 = ₱24.00
lllll-lllll
10 = ₱20.00
lllll
5= ₱10.00
1 = ₱ 2.00
lllll
5= ₱10.00
SALES ON 3RD DAY

60 = ₱120.00
lllll-lllll-lll
73 = ₱146.00
lllll-lllll-lllll
15 = ₱30.00
lll
3 = ₱ 6.00
llll
4= ₱8.00
W/SYRUP (HONEY, CONDENSE, SYRUP) ₱3.00 TOTAL
lllll
65 =₱195.00 ₱1131.00
60= ₱180.00 ₱1268.00
lllll-lllll-ll
12 = ₱36.00 ₱204.00
llll
4= ₱12.00 ₱117.00
1= ₱3.00 ₱27.00
ll
2 = ₱ 6.00 ₱ 174.00
ll
2= ₱6.00 ₱174.00
TOTAL COST OF SALES ₱3095.00
W/SYRUP (HONEY, CONDENSE, SYRUP) ₱3.00 TOTAL 1st Day

lllll-lllll-lllll-lllll 2nd Day
lllll-lllll-lllll-lllll 3rd Day
lllll-ll 101910
67 =₱201.00 ₱1227.00
llll
84 = ₱ 252.00 ₱1420.00
lllll-lllll-lllll=l
16 = ₱48.00 ₱260.00
lllll-lllll
4= ₱30.00 ₱260.00
llllll
5= ₱15.00 ₱85.00
₱ 130.00
lllll
5= ₱15.00 ₱174.00
W/SYRUP (HONEY, CONDENSE, SYRUP) ₱3.00

lllll
65 =₱195.00 ₱1095.00
lllll
85 = ₱ 255.00 ₱1468.00
lllll-lllll-lllll=lll
18 = ₱54.00 ₱312.00
lllll
5= ₱15.00 ₱195.00
llllll-ll
7= ₱21.00 ₱105.00
llll
4 = ₱ 12.00 ₱ 186.00
llll
4= ₱12.00 ₱230.00
3095 410 13.25%
3505 86 2.45%
3591 7.85%
10191
7
needed for 1
Raw Materials Unit Cost per unit melon on stick
Melon 1pc or 40 slice ₱60.00 5 slice
apple 1pc or 24 slice ₱10.00 0
pear 1pc 24 slice ₱10.00 0
orange 1pc 9 slice ₱10.00 0
sprinkles 1/4 kilo ₱48.00 0
marshmallow 1/4 kilo ₱30.00 0
mini kisses 1/4 kilo ₱55.00 0
papaya 1pc 54 slice ₱75.00 0
banana 1pc 5 slice ₱5.83 0
mango 1pc or 12 slice ₱5.42 0
condensed milk 1kilo ₱75.00 0
paper plate 1pc ₱0.67 1 pc
chocolate syrup 1000 g ₱190.00 0
sticks 1pc ₱0.06 1pc
VCPU
Documentation
required
DTI or SEC Cost
registration
Bureau form
of Internal 3,590.00
Revenue
Notary (BIR)
for Business 575
Permit Form 100
Barangay clearance
Permit/Business 50
Permit 2,000
Sanitary permit 90
TOTAL: 6,405.00
Fixed Expense
Salaries Expense
Rent Expense ₱9,000.00
Utilities Expense ₱4,500.00
TOTAL FIXED EXPENSE ₱13,500.00
Startup Cost
Licenses and Permits ₱6,405.00
Refrigerator ₱6,919.00
Sticks
Plates
Syrup
Toppings
Flyers
Tarpaulin
₱13,324.00
https://businesstips.ph/the-cost-of-starting-a-small-business-in-the-philippines/
Starting a Business in the Philippines | Work with Ushttp://www.guinayangan.com/revenuecomm.htm
Cost per 1 with condense with condense with chocolate withchocolate with
melon on stick milk milk syrup syrup marshmallow
₱7.50 5 slice ₱7.50 5 slice ₱7.50 5 slice
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0.009857844 kg0
₱0.00 0 ₱0.00 0 ₱0.00 or 2 teaspoon
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0.014786766 0 ₱0.00 0 ₱0.00 0
₱0.00 kg or 3 teaspoon ₱1.11 0 ₱0.00 0
₱0.67 0 ₱0.67 15 g 1orpc
3 ₱0.67 1
₱0.00 0 ₱0.00 teaspoon ₱2.85 0
₱0.06 1pc ₱0.06 1pc ₱0.06 1
₱8.23 ₱9.34 ₱11.08
Partners Contribution ₱6,000.00

8003
he-philippines/
guinayangan.com/revenuecomm.htm
with with mini with mini sprinkles/mar sprinkles/mar sprinkles/mini
marshmallow kisses kisses shmallow shmallow kisses
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0.009857844 kg 0 ₱0.00 0.009857844 kg0
₱0.00 0 ₱0.00 0.009857844
or 2 teaspoonkg ₱1.89 or 2 teaspoon
₱1.18 0.009857844 kg 0 ₱0.00 or 2 teaspoon ₱1.18 0.009857844 kg0
₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00 or 2 teaspoon
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0
₱0.67 1pc ₱0.67 1pc ₱0.67 1pc
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.06 1pc ₱0.06 1pc ₱0.06 1pc
₱9.41 ₱10.40 ₱11.31
sprinkles/mini marshmallow/ marshmallow/ condense/spri condense/spri condense/mall
kisses minikisses minikisses nkles nkles ow
₱0.00 0 ₱0.00 ₱0.00 ₱0.00 0
₱0.00 0 ₱0.00 ₱0.00 ₱0.00 0
₱0.00 0 ₱0.00 0.009857844₱0.00kg ₱0.00 0
₱1.89 0.009857844 kg 0 ₱0.00 or 2 teaspoon ₱1.89 0.009857844 kg 0
₱0.00 0.009857844
or 2 teaspoonkg ₱1.18 ₱0.00 ₱0.00 or 2 teaspoon
₱2.17 or 2 teaspoon ₱2.17 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0.014786766 0 ₱0.00 0.014786766 0
₱0.00 0 ₱0.00 kg or 3 teaspoon ₱1.11 kg or 3 teaspoon
₱0.67 1pc ₱0.67 1pc ₱0.67 1pc
₱0.00 0 ₱0.00 ₱0.00 ₱0.00 0
₱0.06 1pc ₱0.06 ₱0.00 ₱0.00 1pc
₱12.29 ₱11.58 ₱11.17
condense/mar condense/kiss condense/kiss nkles/marshm nkles/marshm nkles/minikiss
shmallow es es allow allow es
₱0.00 0 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 0.009857844₱0.00kg ₱0.00 0.009857844₱0.00kg
₱0.00 ₱0.00 0.009857844
or 2 teaspoonkg ₱1.89 or 2 teaspoon
₱1.18 0.009857844 kg ₱0.00 or 2 teaspoon ₱1.18 0.009857844 kg
₱0.00 or 2 teaspoon ₱2.17 ₱0.00 ₱0.00 or 2 teaspoon
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0.014786766 0
₱1.11 kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11 kg or 3 teaspoon
₱0.67 1pc ₱0.67 1pc ₱0.67 1pc
₱0.00 0
₱0.06 1pc ₱0.06 1pc ₱0.06 1pc
₱10.52 ₱11.51 ₱12.41
PRICE
nkles/minikiss shmallow/min shmallow/min choco/sprinkle choco/sprinkle choco/marshm
es i kisses i kisses s s allow
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 0.009857844₱0.00kg ₱0.00 0.009857844
₱0.00kg ₱0.00 ₱0.00
₱1.89 0.009857844
or 2 teaspoonkg ₱1.89 or 2 teaspoon ₱1.89 0.009857844 kg
or 2 teaspoon
0.009857844 kg ₱1.18 or 2 teaspoon
₱2.17 or 2 teaspoon ₱2.17 ₱0.00 ₱0.00 ₱0.00
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0.014786766 0 ₱0.00 0 ₱0.00 0
₱1.11 kg or 3 teaspoon ₱1.11 ₱0.00 ₱0.00 ₱0.00
₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3
teaspoon ₱2.85 teaspoon
₱0.06 1pc ₱0.06 1pc ₱0.06 1pc
₱13.40 ₱14.58 ₱12.97
choco/marshm stick with melon on s/marshmallo s/marshmallo choco/sprinkle
allow choco/kisses choco/kisses w w s/minikisses
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 0.009857844₱0.00kg ₱0.00 0.009857844 ₱0.00
kg
or 2 teaspoon
0.009857844 kg ₱1.89 or 2 teaspoon
₱1.18 0.009857844 kg or 2 teaspoon ₱1.18 0.009857844 kg
₱0.00 or 2 teaspoon ₱2.17 ₱0.00 ₱0.00 or 2 teaspoon
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 0 ₱0.00 0 ₱0.00 0
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.67 1pc
15 g or 3 ₱0.67 15000 mg or 3
₱2.85 teaspoon ₱2.85 teaspoon
₱0.06 1pc ₱0.06 1pc ₱0.06 1pc
₱12.26 ₱13.25 ₱10.64
choco/sprinkle allow/mini mallow/mini for 1 apple on Cost per 1 apple on
s/minikisses kisses kisses stick stick
₱7.50 5 slice ₱7.50 0 ₱0.00
₱0.00 ₱0.00 ₱0.00 5 slice ₱2.08
₱0.00 ₱0.00 ₱0.00 0 ₱0.00
₱0.00 ₱0.00 ₱0.00 0 ₱0.00
₱1.89 0.009857844 kg ₱0.00 ₱0.00
or 2 teaspoon
0.009857844 kg ₱1.18 ₱0.00
₱2.17 or 2 teaspoon ₱2.17 0 ₱0.00
₱0.00 0 ₱0.00 0 ₱0.00
₱0.00 0 ₱0.00 0 ₱0.00
₱0.00 0 ₱0.00 0 ₱0.00
₱0.00 ₱0.00 ₱0.00 0 ₱0.00
15000 mg or 3 ₱0.67 1 pc ₱0.67
₱2.85 teaspoon ₱2.85 ₱0.00
₱0.06 1pc ₱0.06 1pc ₱0.06
₱14.47 ₱14.43 ₱2.81
₱0.00
stick with with condense apple on stick Apple on stick with chocolate with chocolate
condense milk milk with sprinkles with sprinkles syrup syrup
0 ₱0.00 0 0 0 ₱0.00
5 ₱2.08 5 slice 2.08 5 ₱2.08
0 ₱0.00 0.00 0 ₱0.00
0 ₱0.00 0.009857844 kg 0.00 0.009857844 kg
0 ₱0.00
0 ₱0.00 or 2 teaspoon 1.89 or 2 teaspoon 0
0 ₱0.00
0 ₱0.00 0 0 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 kg 0 ₱0.00 0 ₱0.00 0 ₱0.00
or 3 teaspoon ₱1.11 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 15000 mg or1pc
3 ₱0.67
₱0.00 ₱0.00 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱3.92 ₱2.62 ₱5.60
with with with mini with mini sprinkles/mar sprinkles/mar
marshmallow marshmallow kisses kisses shmallow shmallow
₱0.00
5 ₱2.08 5 ₱2.08 5 ₱2.08
₱0.00
₱0.00 0.009857844 kg
0.009857844 kg ₱0.00 or 2 teaspoon
0.009857844 kg ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg or 2 teaspoon ₱1.18
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱3.99 ₱4.98 ₱5.88
sprinkles/mini sprinkles/mini marshmallow/ marshmallow/ condense/spri condense/spri
kisses kisses minikisses minikisses nkles nkles
5 ₱2.08 5 ₱2.08 5 ₱2.08
0.009857844 kg 0.009857844 kg
or 2 teaspoon ₱1.89 kg or 2 or 2 teaspoon ₱1.89
kg or 2 teaspoon
kg or 2 ₱1.18
teaspoon ₱2.17 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 3 ₱0.00
teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱6.87 ₱6.16 ₱5.81
condense/mall condense/mar condense/kiss condense/kiss nkles/marshm nkles/marshm
ow shmallow es es allow allow
5 ₱2.08 5 ₱2.08 5 ₱2.08
0.009857844 kg
0.009857844 kg or 2 teaspoon
0.009857844 kg ₱1.89
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 3 ₱0.00 0.014786766 kg
0 ₱0.00 0
kg or 3 ₱0.00
teaspoon ₱1.11 or 3 teaspoon ₱1.11 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱5.10 ₱6.09 ₱6.99
VARIABLE COST
nkles/minikiss nkles/minikiss shmallow/min shmallow/min choco/sprinkle choco/sprinkle
es es i kisses i kisses s s
0.009857844 kg 0.009857844 kg
0.009857844 kg ₱1.18
or 2 teaspoon ₱2.17 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 3 ₱0.00 0 ₱0.00 0 ₱0.00
teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱5.90 ₱4.08 ₱5.47
choco/marshm choco/marshm with Apple on s/marshmallo s/marshmallo
allow allow choco/kisses choco/kisses w w
0.009857844 kg
0.009857844 kg ₱1.89
0 0 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85 teaspoon ₱2.85 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱4.76 ₱5.75 ₱6.66
choco/sprinkle choco/sprinkle allow/mini mallow/mini needed for 1 Cost per 1pear
s/minikisses s/minikisses kisses kisses pear on stick on stick
0 ₱0.00
0 ₱0.00
5 slice ₱2.08
0.009857844 kg 0 ₱0.00
or 2 teaspoon ₱1.89 0.009857844 kg 0 ₱0.00
0.009857844 kg ₱1.18 0 ₱0.00
or 2 teaspoon ₱2.17 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
kg or 3 teaspoon ₱1.11
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 15000 mg 1orpc 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱7.64 ₱6.93 ₱6.77
with condense on stick with pear on stick pear on stick with chocolate chocolate
milk condense milk with sprinkles with sprinkles syrup syrup
0 ₱0.00
0 ₱0.00
5 slice ₱2.08
0 ₱0.00 0.009857844 kg
0 ₱0.00 or 2 teaspoon ₱1.89
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
0 ₱0.00 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱3.92 ₱2.62 ₱3.58
with with with mini on stick with sprinkles/mar sprinkles/mar
marshmallow marshmallow kisses mini kisses shmallow shmallow
0.009857844 kg
0.009857844 kg ₱1.89
0 0 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱1.91 ₱2.90 ₱3.81
0.009857844 kg 0.009857844 kg
0.009857844 kg ₱1.18
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱4.79 ₱4.08 ₱3.73
0.009857844 kg
0.009857844 kg ₱1.89
0 0 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0.014786766 0 ₱0.00
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱3.02 ₱4.01 ₱4.91
0.009857844 kg 0.009857844 kg
0.009857844 kg ₱1.18
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0 ₱0.00
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱5.90 ₱5.19 ₱5.47
choco/marshm choco/marshm with pear on s/marshmallo s/marshmallo
0.009857844 kg
0.009857844 kg ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg
0 ₱0.00 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱4.76 ₱5.75 ₱6.66
choco/sprinkle choco/sprinkle allow/mini mallow/mini needed for 1 Cost per 1
s/minikisses s/minikisses kisses kisses orange on stick orange on stick
0 ₱0.00
0 ₱0.00
0 ₱0.00
0.009857844 kg 1pc 9 slice ₱5.00
or 2 teaspoon ₱1.89 0.009857844 kg 0 ₱0.00
0.009857844 kg ₱1.18 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 15000 mg or 1pc3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱7.64 ₱6.93 ₱9.69
with condense with condense orange on stick orange on stick with chocolate with chocolate
milk milk with sprinkles with sprinkles syrup syrup
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc 9 slice ₱5.00 0.009857844
1pc 9 slice
kg ₱5.00 1pc 9 slice ₱5.00
0 ₱0.00 or 2 teaspoon ₱1.89 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0 ₱0.00 0 ₱0.00
kg or 3 teaspoon ₱1.11 0 ₱0.00 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 15000 mg or 1pc3 ₱0.67
0 ₱0.00 0 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱6.84 ₱7.62 ₱8.58
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc 9 slice ₱5.00 1pc 9 slice ₱5.00 1pckg
9 slice
or 2 ₱5.00
0.009857844 kg 0 ₱0.00 0 teaspoon
₱0.00 0.009857844 kg ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg 0 ₱0.00 or 2 teaspoon ₱1.18
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱6.91 ₱7.90 ₱8.81
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pckg9 slice
or 2 ₱5.00 1pc 9 slice ₱5.00 1pckg9 slice
or 2 ₱5.00
teaspoon ₱1.89 0.009857844 kg 0 0 teaspoon ₱1.89
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
0 ₱0.00 0 ₱0.00 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱9.79 ₱9.08 ₱8.73
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc 9 slice ₱5.00 1pc 9 slice ₱5.00 1pckg9 slice
or 2 ₱5.00
0.009857844 kg 0 ₱0.00 0 teaspoon
₱0.00 0.009857844 kg ₱1.89
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0.014786766 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱8.02 ₱9.01 ₱9.91
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pckg9 slice
or 2 ₱5.00 1pc 9 slice ₱5.00 1pckg9 slice
or 2 ₱5.00
teaspoon ₱1.89 0.009857844 kg 0 ₱0.00 teaspoon ₱1.89
0.009857844 kg 0 ₱0.00 0.009857844
or 2 teaspoonkg ₱1.18 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0 ₱0.00
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
0 ₱0.00 0 ₱0.00 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱10.90 ₱10.19 ₱10.47
choco/marshm choco/marshm with orange on s/marshmallo s/marshmallo
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc 9 slice ₱5.00 1pc 9 slice ₱5.00 0.009857844
1pc 9 slice
kg ₱5.00
0.009857844 kg 0 ₱0.00 0 ₱0.00 0.009857844
or 2 teaspoon
kg ₱1.89
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱9.76 ₱10.75 ₱11.66
choco/sprinkle choco/sprinkle allow/mini mallow/mini papaya on papaya on
s/minikisses s/minikisses kisses kisses stick stick
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pckg9 slice
or 2 ₱5.00 1pc 9 slice ₱5.00 0.009857844 kg 0 ₱0.00
teaspoon ₱1.89 0.009857844₱0.00
kg ₱0.00 0.009857844
or 2 teaspoonkg ₱1.89
0.009857844 kg 0 ₱0.00 0.009857844
or 2 teaspoon
kg ₱1.18 0.009857844
or 2 teaspoon ₱2.17 or 2 teaspoon ₱2.17 or 2 teaspoon ₱2.17
0 ₱0.00 0 ₱0.00 5 slice ₱6.94
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
0 ₱0.00 0 ₱0.00 kg or 3 teaspoon ₱1.11
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱12.64 ₱11.93 ₱16.88
stick with stick with stick with stick with chocolate chocolate
condense milk condense milk sprinkles sprinkles syrup syrup
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0.009857844 kg 0 ₱0.00 0 ₱0.00
0 ₱0.00 or 2 teaspoon ₱1.89 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
5 slice ₱6.94 5 slice ₱6.94 5 slice ₱6.94
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0 ₱0.00 0 ₱0.00
kg or 3 teaspoon ₱1.11 0 ₱0.00 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
0 ₱0.00 0 ₱0.00 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱8.78 ₱9.57 ₱10.52
stick with stick with stick with mini stick with mini sprinkles/mar sprinkles/mar
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.009857844 kg 0 ₱0.00
0.009857844 kg 0 ₱0.00 0 ₱0.00 0.009857844
0 ₱0.00 or 2 teaspoon ₱2.17 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 0
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 0
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱8.86 ₱9.84 ₱10.75
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
kg or 20 ₱0.00 0 ₱0.00 kg or 20 ₱0.00
teaspoon ₱1.89 0.009857844 kg teaspoon ₱1.89
0.009857844 kg 0 ₱0.00 0.009857844
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
0 ₱0.00 0 ₱0.00 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱11.74 ₱11.03 ₱10.68
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 kg or 20 ₱0.00
0.009857844 kg teaspoon
0.009857844 kg ₱1.89
0 ₱0.00 or 2 teaspoon ₱2.17 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0.014786766 0 ₱0.00
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 ₱0.00 0 ₱0.00 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱9.97 ₱10.95 ₱11.86
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
kg or 20 ₱0.00 0 ₱0.00 kg or 20 ₱0.00
teaspoon ₱1.89 0.009857844 kg 0 teaspoon ₱1.89
0.009857844 kg 0 0.009857844
or 2 teaspoonkg ₱1.18 0 0
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.014786766 0 ₱0.00 0.014786766 0 ₱0.00 0 ₱0.00
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11 0 0
1pc ₱0.67 1pc ₱0.67 15000 mg or1pc3 ₱0.67
0 0 0 0 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱12.84 ₱12.14 ₱12.42
choco/marshm choco/marshm stick with papaya on s/marshmallo s/marshmallo
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 kg or 20 ₱0.00
0.009857844 kg 0 0 teaspoon
0.009857844 kg ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg or 2 teaspoon
0.009857844 kg ₱1.18
0 0 or 2 teaspoon ₱2.17 or 2 teaspoon ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 0 0 0
15000 mg or 1pc3 ₱0.67 15000 mg or 1pc3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱11.71 ₱12.69 ₱13.60
choco/sprinkle choco/sprinkle allow/mini mallow/mini banana on banana on
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
kg or 20 ₱0.00 0 ₱0.00 0 ₱0.00
teaspoon ₱1.89 0 0 0 ₱0.00
0.009857844 kg 0 0.009857844 kg0 0 0 ₱0.00
5 slice ₱6.94 5 slice ₱6.94 0 ₱0.00
0 ₱0.00 0 ₱0.00 1 pc ₱5.83
0 ₱0.00 0 ₱0.00 0.014786766 0 ₱0.00
0 0 0 0 kg or 3 teaspoon ₱1.11
1pc
15 g or 3 ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱14.59 ₱9.84 ₱10.52
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0
kg or 2 ₱0.00 0 ₱0.00
0 0 teaspoon ₱1.89 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0.014786766 0 0 0 0 0 0
kg or 3 teaspoon ₱1.11 0 0 0 0
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱7.67 ₱8.45 ₱9.41
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0.009857844 kg 0 0 0 teaspoon kg
0.009857844 ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg0 0 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17 0 0
0 0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0 0 0 0 0 0
0 0 0 0 0 0
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 0 0 0
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱7.74 ₱8.73 ₱9.64
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 2 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
teaspoon ₱1.89 0.009857844 kg teaspoon ₱1.89
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18 0 0
0 0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0 0 0 0 0.014786766 0 0
0 0 0 0 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 0 0 0 0 0
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱10.62 ₱9.91 ₱9.56
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0.009857844 kg 0.009857844 kg
or 2 teaspoon ₱1.18 0.009857844 kg 0 0 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17 0 0
0 0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0.014786766 0 0 0.014786766 0 0 0.014786766 0 0
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
0 0 0 0 0 0
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱8.85 ₱9.84 ₱8.85
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0 0 0.009857844 kg 0 0 teaspoon ₱1.89
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18 0 0
0 0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0.014786766 0 0.014786766 0 0 0 0
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11 0 0
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
0 0 0 0 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱9.84 ₱11.02 ₱11.30
choco/marshm choco/marshm stick with banana on s/marshmallo s/marshmallo
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0.009857844 kg 0 0 0 teaspoon kg
0 0.009857844 ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg0 0 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17 0 0
0 0 0 0 0
1 pc ₱5.83 1 pc ₱5.83 1 pc ₱5.83
0 0 0 0 0 0
0 0 0 0 0 0
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱10.59 ₱11.58 ₱12.49
s/minikisses s/minikisses kisses kisses mango on stick mango on stick
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 2 ₱0.00 0 ₱0.00 0 ₱0.00
teaspoon ₱1.89 0.009857844 kg 0 ₱0.00
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18 0 ₱0.00
0 0 0 0 0 ₱0.00
1 pc ₱5.83 1 pc ₱5.83 0 ₱0.00
0 0 0 0 5 slice ₱2.26
0 0 0 0 0 ₱0.00
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc ₱0.67
teaspoon ₱2.85 teaspoon ₱2.85 0 ₱0.00
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱13.47 ₱12.76 ₱2.99
with condense with condense mango on stick mango on stick with chocolate with chocolate
0 0 ₱0.00 0 ₱0.00
0 0 ₱0.00 0 ₱0.00
0 0 ₱0.00 0 ₱0.00
0 kg or 20 ₱0.00 0 ₱0.00
0 teaspoon ₱1.89
0 0 0
0 0 0 0 0 0
0 0 0
0 0 0
5 slice
0.014786766 ₱2.26 5 slice ₱2.26 5 slice ₱2.26
kg or 3 teaspoon ₱1.11 0
1pc ₱0.67 1pc ₱0.67 15000 mg or1pc3 ₱0.67
0 0 0 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱4.10 ₱4.88 ₱5.84
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0.009857844 kg teaspoon kg
0.009857844 ₱1.89
0 0 or 2 teaspoon ₱2.17 0 0
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱4.17 ₱5.16 ₱6.06
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 2 ₱0.00 0 ₱0.00 0 ₱0.00
teaspoon ₱1.89 0.009857844 kg
0.009857844 kg ₱1.18
5 slice ₱2.26 5 slice ₱2.26 5 slice

0.014786766 ₱2.26
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱7.05 ₱6.34 ₱4.10
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0.009857844 kg teaspoon kg
0 0.009857844 ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg 0 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17 0 0
5 slice
0.014786766 ₱2.26 5 slice
0.014786766 ₱2.26 5 slice
0.014786766 ₱2.26
1pc ₱0.67 1pc ₱0.67 1pc ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06

₱5.28 ₱6.27 ₱7.17
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0
kg or 2 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
teaspoon ₱1.89 0.009857844 kg 0 0 teaspoon ₱1.89
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18 0 0
5 slice
0.014786766 ₱2.26 5 slice
0.014786766 ₱2.26 5 slice ₱2.26
kg or 3 teaspoon ₱1.11 kg or 3 teaspoon ₱1.11
1pc ₱0.67 1pc ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱8.16 ₱7.45 ₱7.73
choco/marshm choco/marshm with mango on s/marshmallo s/marshmallo
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00 0
kg or 2 ₱0.00
0.009857844 kg 0 0 0 teaspoon kg
0 0.009857844 ₱1.89
or 2 teaspoon ₱1.18 0.009857844 kg
0 0 or 2 teaspoon ₱1.18
0 0 or 2 teaspoon ₱2.17
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
1pc ₱0.06 1pc ₱0.06 1pc ₱0.06
₱7.02 ₱8.01 ₱8.91
choco/sprinkle choco/sprinkle allow/mini mallow/mini
s/minikisses s/minikisses kisses kisses
0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00
0 ₱0.00 0 ₱0.00
0
kg or 2 ₱0.00 0 ₱0.00
teaspoon ₱1.89 0.009857844 kg 0 0
0.009857844 kg 0 0 0.009857844
or 2 teaspoon
kg ₱1.18
or 2 teaspoon ₱2.17 or 2 teaspoon ₱2.17
0 ₱0.00
5 slice ₱2.26 5 slice ₱2.26
1pc
15 g or 3 ₱0.67 1pc
15 g or 3 ₱0.67
teaspoon ₱2.85 teaspoon ₱2.85
1pc ₱0.06 1pc ₱0.06
₱9.90 ₱9.19
FruitEver21
Post-Closing Trial Balance

Cash 101 ₱8,185.00
Equipment 102 ₱5,333.60
Sian Michael Alcantara, Capital 301 ₱927.41
Briemon Bueno, Capital 302 ₱586.97
Mary Grace Dacallos, Capital 303 ₱622.19
Yuika Teresa Gonzales, Capital 304 ₱1,900.61
Coghie Loteria, Capital 305 ₱586.97
Andrea Lubarbio, Capital 306 ₱856.97
Kate Allyson Manalastas, Capital 307 ₱864.72
Sherylyn Murillo, Capital 308 ₱586.97
John Carl Anton Reyes, Capital 309 ₱657.41
Shena Christine Paguntalan, Capital 310 ₱586.97
Aldrin Pili, Capital 311 ₱586.97
Chanel Rioveros, Capital 312 ₱4,754.45
TOTAL ₱13,518.60 ₱13,518.60

6.86%
4.34%
4.60%
14.06%
4.34%
6.34%
6.40%
4.34%
4.86%
4.34%
4.34%
35.17%
100.00%
Chocolate Fountain
Toppings
Refrigerator
Income Statement From Trade Show Data

Accounting Title 3 Days 30 Days
Sales ₱10,615.00 ₱286,605.00
Raw Materials ₱5,982.00 ₱161,514.00

Utilities Expense ₱450.00 ₱12,150.00
Transportation Expense ₱30.00 ₱810.00
Marketing Expense ₱289.00 ₱7,803.00
Rent Expense ₱300.00 ₱8,100.00
Start Up Expense
Total Expenses
Materials Unit Cost Per Unit
Apple
Pears
Banana
Melon
Papaya
Mango
Orange
springkles
Mini Kisses
Mini Marshmallow
Startup Cost
Business permit ₱4,515.00
Equipment ₱8,598.00
Raw materials inventory ₱2,357.00
Marketing expense ₱255.00
Total startup expense ₱15,725.00
Melon On Stick
Melon on stick with condense
Melon
melon on
on stick
stick with
with chocolate
condense and
sprinkles
Melon on stick with condense and
mini
melonmarshmallows
on stick with condense and
mini kisses
Melon on stick with chocolate and
sprinkles
melon on stick with chocolate and
mini
melonmallows
on stick with chocolate and
mini kisses
apple on stick
apple on stick with chocolate
apple
apple on
on stick
stick with
with condense
chocolate and
sprinkles
apple on stick with chocolate and
mini
applemallows
mini
applekisses
sprinkles
apple on stick with condense and
mini
applemallows
mini kisses
mango on stick
mango on stick with chocolate
mango
mango ononstick
stickwith
withcondense
chocolate and
sprinkles
mango on stick with chocolate and
mini
mangomallows
mini kisses
mango on stick with condense and
sprinkles
mini
mangomallows
mini kisses
pear on stick
pear on stick with chocolate
pear
pear on
on stick
stick with
with condense
chocolate and
sprinkles
pear on stick with chocolate and
mini
pear mallows
mini kisses
pear on stick with condense and
sprinkles
mini
pear mallows
mini kisses
banana on stick
banana on stick with chocolate
banana
banana on
on stick
stick with
with condense
chocolate and
sprinkles
banana on stick with chocolate and
mini mallows
mini kisses
banana on stick with condense and
sprinkles
mini mallows
mini kisses
papaya on stick
papaya on stick with chocolate
papaya
papaya onon stick
stick with
with condense
chocolate and
sprinkles
papaya on stick with chocolate and
mini mallows
mini kisses
papaya on stick with condense and
sprinkles
mini mallows
mini kisses
orange on stick
orange on stick with chocolate
orange
orange on
on stick
stick with
with condense
chocolate and
sprinkles
orange on stick with chocolate and
mini mallows
mini kisses
orange on stick with condense and
sprinkles
mini mallows
mini kisses
melon on stick with sprinkles and
marshmallow
melon on stick with marshmallow
and minni
melon kisses
on stick with marshmallow
and mini kisses and sprinkles
melon on stick with sprinkles and
minni
orangekisses
on stick with sprinkles and
marshmallow
orange on stick with marshmallow
and minni
orange kisseswith marshmallow
on stick
and mini
orange onkisses and sprinkles
stick with sprinkles and
minni kisses
apple on stick with sprinkles and
marshmallow
apple on stick with marshmallow
and minni
apple kisses
on stick with marshmallow
and mini kisses andsprinkles
apple on stick with sprinklesand
minni kisses
pear on stick with sprinkles and
marshmallow
pear on stick with marshmallow and
minni kisses
pear on stick with marshmallow and
mini kisses
pear on stickand sprinkles
with sprinkles and
minni kisses
mango on stick with sprinkles and
marshmallow
mango on stick with marshmallow
and minni kisses
and mini
mango onkisses and sprinkles
stick with sprinkles and
minni kisses
papaya on stick with sprinkles and
marshmallow
papaya on stick with marshmallow
and minni
papaya on kisses
stick with marshmallow
and
papaya on stick and
mini kisses withsprinkles
sprinkles and
minni kisses
banana on stick with sprinkles and
marshmallow
banana on stick with marshmallow
and minni
banana on kisses
stick with marshmallow
and
banana on stick and
mini kisses withsprinkles
sprinkles and
minni kisses
melon on stick with chocolate and
sprinkles, mini with
melon on stick kisses
chocolate and
sprinkles,
melon on mini
stickmallows
with chocolate and
mini kisses,sprinkles
mini kisses and mini mallows
and mini
mallows
melon on stick with condense and
sprinkles, mini with
condense and
sprinkles,
melon on mini
stickmallows
with condense and
mini
kisses,sprinkles and mini
mallows
sprinkles, miniwith
apple on stick kisses
chocolate and
sprinkles, mini mallows
mini
mallows
sprinkles, miniwith
condense and
mini
mallows
sprinkles, mini kisses
sprinkles,
mango onministickmallows
with chocolate and
mini kisses,sprinkles and mini
mallows
sprinkles, mini kisses
mini
mallows
sprinkles, mini
pear on stick kisses
with chocolate and
mini
mallows
sprinkles, mini
with condense and
mallows
sprinkles,
banana onmini
stickkisses
with chocolate and
banana on stick with chocolate
and
and mini
mallows
sprinkles,
banana onmini
stickkisses
with condense and
mini
mallows
sprinkles,
papaya on mini
stickkisses
with chocolate and
mini kisses,sprinkles
and mini
mallows
sprinkles,
papaya on mini
stickkisses
with condense and
sprinkles,
papaya onmini
stickmallows
with condense and
mini
mini kisses,sprinklesmallows
kisses and mini and mini
mallows
sprinkles,
orange on mini
stick kisses
with chocolate and
mini
mallows
sprinkles,
orange on mini
stick kisses
with condense and
mini
mallows
Total
Weighted Average Selling Price
Weighted Average Contribution Margin per Un
Fixed Expense
Utilities Expense
Rent Expense
Total Fixed Expense
Break Even Point =

Price Variable Cost
₱14.00 0.52% Melon On Stick ₱7.50
₱17.00 0.63% Melon on stick with condense ₱9.34
₱17.00 0.63% Melon
melon on
on stick
stick with
with chocolate
condense and ₱11.08
₱19.00 0.70% sprinkles
Melon on stick with condense and ₱11.17
₱19.00 0.70% mini
melonmarshmallows
on stick with condense and ₱10.52
₱19.00 0.70% mini
Melonkisses
on stick with chocolate and ₱11.51
melon on stick with chocolate and ₱12.97
₱19.00 0.70% mini
melonmallows
₱19.00 0.70% mini kisses ₱13.25
₱12.00 0.44% apple on stick ₱2.81
₱15.00 0.55% apple on stick with chocolate ₱5.60
₱15.00 0.55% apple
apple on
on stick
stick with
with condense
chocolate and ₱3.92
₱17.00 0.63% apple on stick with chocolate and
sprinkles ₱5.47
₱17.00 0.63% mini
applemallows
₱17.00 0.63% mini
applekisses
apple on stick with condense and ₱5.81
₱17.00 0.63% mini
applemallows
₱17.00 0.63% mini kisses ₱6.09
₱12.00 0.44% mango on stick ₱2.99
₱15.00 0.55% mango on stick with chocolate ₱5.84
₱15.00 0.55% mango
mango ononstick
stickwith
withcondense
mango on stick with chocolate and ₱7.73
₱17.00 0.63% mini
mangomallows
₱17.00 0.63% mini
mangokisses
mango on stick with condense and ₱4.10
₱17.00 0.63% mini
mangomallows
₱17.00 0.63% mini kisses ₱6.27
₱12.00 0.44% pear on stick ₱6.77
₱15.00 0.55% pear on stick with chocolate ₱3.58
₱15.00 0.55% pear
pear on
on stick
stick with
with condense
pear on stick with chocolate and ₱5.47
₱17.00 0.63% mini
pear mallows
₱17.00 0.63% mini
pear kisses
pear on stick with condense and ₱3.73
₱17.00 0.63% mini
pear mallows
₱17.00 0.63% mini kisses ₱4.01
₱12.00 0.44% banana on stick ₱10.52
₱15.00 0.55% banana on stick with chocolate ₱9.41
₱15.00 0.55% banana
banana on
on stick
stick with
with condense
₱17.00 0.63% sprinkles ₱11.30
₱17.00 0.63% mini mallows
banana on stick with chocolate and ₱10.59
₱17.00 0.63% mini kisses
banana on stick with condense and ₱11.58
₱17.00 0.63% mini mallows
₱17.00 0.63% mini kisses ₱9.84
₱14.00 0.52% papaya on stick ₱7.67
₱17.00 0.63% papaya on stick with chocolate ₱10.52
₱17.00 0.63% papaya
papaya on
on stick
stick with
with condense
chocolate ₱8.05
₱20.00 0.74% and sprinkles
papaya on stick with chocolate ₱12.41
₱20.00 0.74% and minion
papaya mallows
stick with chocolate ₱11.70
₱20.00 0.74% and mini kisses
papaya on stick with condense ₱12.69
₱20.00 and sprinkles
0.74% papaya on stick with condense ₱9.94
₱20.00 and minion
0.74% papaya mallows
stick with condense ₱9.23
₱20.00 0.74% and mini kisses ₱10.22
₱15.00 0.55% orange on stick ₱5.73
₱18.00 0.66% orange on stick with chocolate ₱8.58
₱18.00 0.66% orange
orange on
on stick
stick with
with condense
chocolate ₱6.84
orange on stick with chocolate ₱10.47
₱21.00 0.77% and mini
orange onmallows
stick with chocolate ₱9.76
₱21.00 0.77% and mini kisses
orange on stick with condense ₱10.75
orange on stick with condense ₱8.73
₱24.00 0.88% and
orange onmallows
mini stick with condense ₱8.02
₱21.00 0.77% and mini
melon on kisses
stick with sprinkles and ₱9.01
₱18.00 0.66% marshmallow
melon on stick with marshmallow ₱11.30
₱18.00 0.66% and minni
melon kisses
on stick with marshmallow ₱11.58
₱20.00 0.74% and mini
melon onkisses and sprinkles
₱18.00 0.66% minni
orangekisses
on stick with sprinkles and ₱12.29
orange on stick with marshmallow ₱8.80
₱19.00 0.70% and minni
orange kisseswith marshmallow
on stick ₱9.08
₱21.00 0.77% and mini
orange onkisses and sprinkles
₱19.00 0.70% minni kisses
apple on stick with sprinkles and ₱9.79
apple on stick with marshmallow ₱5.88
₱16.00 0.59% and minni
apple kisses
₱18.00 0.66% and mini
apple kisses
on stick andsprinkles
with sprinklesand ₱8.05
₱16.00 0.59% minni kisses
pear on stick with sprinkles and ₱6.87
pear on stick with marshmallow ₱5.88
₱16.00 0.59% and
pearminni kisses
₱18.00 0.66% and
pearmini kisses
on stick and
with sprinkles
sprinkles and ₱8.05
₱16.00 0.59% minni
mangokisses
mango on stick with marshmallow ₱6.06
₱16.00 0.59% and minni kisses ₱6.34
₱18.00 0.66% and mini
mango onkisses and sprinkles
₱16.00 0.59% minni
papayakisses
papaya on stick with marshmallow ₱10.74
₱18.00 0.66% and minni
papaya on kisses
stick with marshmallow ₱11.02
₱20.00 0.74% and mini
papaya onkisses
stick and
withsprinkles
₱18.00 0.66% minni
bananakisses
banana on stick with marshmallow ₱9.61
₱16.00 0.59% and minni
banana on kisses
stick with marshmallow ₱9.91
₱18.00 0.66% and minionkisses
banana stick and
withsprinkles
₱16.00 0.59% minni
melon kisses
₱23.00 0.85% sprinkles, mini with
₱23.00 0.85% sprinkles,
melon on mini
stickmallows
with chocolate and ₱14.15
₱23.00 mini kisses,sprinkles
0.85% mini kisses and mini mallows
and mini ₱14.43
₱25.00 0.92% mallows
melon on stick with condense and ₱16.32
₱23.00 0.85% sprinkles,
melon on mini
stickmallows
with condense and ₱12.41
₱23.00 0.85% mini kisses and mini mallows
mini kisses,sprinkles and mini ₱12.69
₱25.00 0.92% mallows
apple on stick with chocolate and ₱14.58
₱19.00 0.70% sprinkles, miniwith
apple on stick mallows
₱19.00 0.70% mini
kisses and mini and mini ₱8.95
₱21.00 0.77% mallows
apple on stick with condense and ₱10.84
apple on stick mallows
₱19.00 0.70% mini
₱21.00 0.77% mallows
₱19.00 0.70% sprinkles, mini kisses
₱19.00 0.70% sprinkles,
mango onmini
stickmallows
₱19.00 mini kisses and mini mallows
0.70% mini kisses,sprinkles and mini ₱9.19
₱21.00 0.77% mallows
₱19.00 0.70% sprinkles, mini kisses
₱19.00 0.70% sprinkles,
mango onmini
stickmallows
₱19.00 0.70% mini kisses and mini mallows
₱21.00 0.77% mallows
pear on stick with chocolate and ₱9.34
₱19.00 0.70% sprinkles, mini
pear on stick mallows
₱19.00 0.70% mini
₱21.00 0.77% mallows
pear on stick with condense and ₱10.90
₱19.00 0.70% sprinkles, mini
pear on stick mallows
₱19.00 0.70% mini kisses and mini mallows ₱7.27
₱21.00 0.77% mallows
banana on stick with chocolate and ₱9.16
₱19.00 0.70% sprinkles,
banana onmini
stickkisses
₱19.00 0.70% sprinkles,
banana onmini
stickmallows
with chocolate ₱12.48
₱19.00 0.70% and
and mini
kisses,sprinkles and mini ₱12.76
₱21.00 0.77% mallows
₱19.00 0.70% sprinkles,
banana onmini
stickkisses
₱19.00 0.70% sprinkles,
banana onmini
stickmallows
with condense ₱10.74
₱19.00 0.70% and
and mini
₱21.00 0.77% mallows
papaya on stick with chocolate and ₱12.91
₱21.00 0.77% sprinkles,
papaya on mini
stickkisses
₱21.00 0.77% sprinkles,
papaya onmini
stickmallows
₱21.00 and mini
0.77% and kisses and mini mallows
₱23.00 0.85% mallows
papaya on stick with condense and ₱16.32
₱21.00 0.77% sprinkles,
papaya on mini
stickkisses
₱21.00 0.77% sprinkles,
papaya onmini
stickmallows
₱21.00 0.77% and
and mini
₱23.00 0.85% mallows
orange on stick with chocolate and ₱14.58
₱22.00 0.81% sprinkles,
orange on mini
stick kisses
₱22.00 0.81% sprinkles,
orange onmini
stickmallows
₱22.00 0.81% and
and mini
₱24.00 0.88% mallows
orange on stick with condense and ₱13.82
₱22.00 0.81% sprinkles,
orange on mini
stick kisses
₱22.00 0.81% sprinkles,
orange onmini
stickmallows
₱22.00 0.81% and
and mini
₱24.00 0.88% mallows ₱12.08
₱2,716.00 100.00% Total
Weighted Average Variable Cost Per ₱1,383.54
₱18.64 Unit ₱9.41
Contribution Margin per Unit ₱9.23
₱4,500.00
₱9,000.00
₱13,500.00
en Point = 1,463 finished goods

with condense with chocolate withchocolate
able Cost milk syrup syrup
0.54%
0.68%
0.80%
0.81%
0.76%
0.83%
5.66
3.92
9.41
7.67
8.58
6.84
11.08
9.34
8.58
6.84
100%
choco/marshm choco/marshm stick with melon on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini for 1 apple on Cost per 1
s/minikisses s/minikisses kisses kisses stick apple on stick
stick with with condense apple on stick Apple on stick with chocolate with chocolate
condense milk milk with sprinkles with sprinkles syrup syrup
choco/marshm choco/marshm with Apple on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini needed for 1 Cost per 1pear
s/minikisses s/minikisses kisses kisses pear on stick on stick
with condense on stick with pear on stick pear on stick with chocolate chocolate
milk condense milk with sprinkles with sprinkles syrup syrup
with with with mini on stick with sprinkles/mar sprinkles/mar
marshmallow marshmallow kisses mini kisses shmallow shmallow
choco/marshm choco/marshm with pear on s/marshmallo s/marshmallo
s/minikisses s/minikisses kisses kisses orange on stick orange on stick
with condense with condense orange on stick orange on stick with chocolate with chocolate
choco/marshm choco/marshm with orange on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini papaya on papaya on
choco/marshm choco/marshm stick with papaya on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini banana on banana on
choco/marshm choco/marshm stick with banana on s/marshmallo s/marshmallo
s/minikisses s/minikisses kisses kisses mango on stick mango on stick
with condense with condense mango on stick mango on stick with chocolate with chocolate
choco/marshm choco/marshm with mango on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini needed for 1 Cost per 1 fruit
s/minikisses s/minikisses kisses kisses mixed on stick on stick
es es i kisses i kisses s sv
choco/marshm choco/marshm stick with mixed fruit on s/marshmallo s/marshmallo
choco/sprinkle choco/sprinkle allow/mini mallow/mini
s/minikisses s/minikisses kisses kisses

ACCOUNTING CYCLE

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ACCOUNTING CYCLE

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Business Name: FRUITEVER21

ASSETS LIABILITIES EQUITY

1. On January 22, Chanel Mae Rioveros invested P500.00 cash in FruitEver21.

3. On January 24, Shena Christine Paguntalan invested P500.00 cash in FruitEver21.

4. On January 30, FruitEver21 paid P30.00 worth of transportation.

21. On February 11, FruitEver21 purchased Fruits worth

Month Day Account Titles & Description (Debit/Credit)

30 Raw Materials Inventory

30 Finished Goods Inventory

30 Product Sample Expense

11 Raw Materials Inventory

11 Finished Goods Inventory

12 Raw Materials Inventory

12 Finished Goods Inventory

13 Raw Materials Inventory

13 Finished Goods Inventory

Account Titles & Description (Debit/Credit) P.R. Debit

w Materials Inventory 104 ₱473.00

oration 106 ₱472.00

oration 106 ₱251.00

oration 106 ₱68.00

w Materials Inventory 104 ₱2,262.00

plies 103 ₱223.00

uipment 102 ₱3,290.00

uipment 102 ₱30.00

uipment 102 ₱1,000.00

uipment 102 ₱204.60

plies 103 ₱32.00

plies Expense 506 ₱32.00

uipment 102 ₱119.00

uipment 102 ₱140.00

uipment 102 ₱280.00

uipment 102 ₱260.00

uipment 102 ₱10.00

ished Goods Inventory 105 ₱2,262.00

w Materials Inventory 104 ₱1,612.00

w Materials Inventory 104 ₱1,635.00

plies 103 ₱95.00

ities Expense 502 ₱450.00

Credit Sian Michael Alcantara, Capital

Account Title: Number:

TOTAL ₱870.00 ₱870.00

TOTAL ₱0.00 ₱927.41

Account Title: Number: 302

TOTAL ₱0.00 ₱657.35

₱0.00 ₱586.93 TOTAL

TOTAL ₱146.00 ₱146.00

TOTAL ₱289.00 ₱289.00 TOTAL

₱450.00 ₱450.00 BALANCE

₱300.00 ₱300.00 TOTAL ₱30.00 ₱30.00

TOTAL ₱5,509.00 ₱5,509.00

TOTAL ₱485.00 ₱485.00 TOTAL

₱473.00 ₱473.00 TOTAL

Account Titles No. Debit Credit

DEDUCT: Finished Goods Inventory, ₱2,262.00

Marketing Expense ₱289.00 ₱2,890.00

Equipment ₱5,333.60 ₱5,333.60

Total Assets ₱5,943.60 ₱7,643.60

Jan 2020 Assumption

Cash paid for Operating Expenses -₱29,570.00 -17.08%

Cash Flow from Investing Activities

Cash flow from Financcing Activites