RANSEY ACE ANDALLO

EQUITY/STOCK MARKET SIMULATION

Date Stock Code Company TRANSACTION No. of Shares
Oct 20, 2020 OTCMKTS: BDOUY BDO BUY 11,013
Oct 27, 2020 OTCMKTS: BDOUY BDO SELL 11,013
Oct 27,2020 GLO GLOBE BUY 515
Oct 28,2020 GLO GLOBE SELL 515
Oct 28,2020 MER Manila Electric Company BUY 3,721
Nov 10, 2020 MER Manila Electric Company SELL 3,721
Nov 10, 2020 NYSE: SM SM Investments Corporation BUY 1,176
Nov 11, 2020 NYSE: SM SM Investments Corporation SELL 1,176
Nov 11, 2020 GLO GLOBE BUY 637
Jan 15, 2021 GLO GLOBE SELL 637
Jan 15, 2021 UBP UNION BANK BUY 19,385
Price Total
91 999,980.40
95 1,048,988.25
2,034 1,047,510.00
2,100 1,081,500.00
291 1,082,811.00
313 1,164,673.00
990 1,164,240.00
1,100 1,293,600.00
2,030 1,293,110.00
2,130 1,356,810.00
70 1,357,919.25
Date Particulars Debit Credit
October 5, 2020 Cash 1,000,000
Andallo, Capital 1,000,000
(to record initial investment)
October 20, 2020 Stock investment, BDO (11,013 shares @ Php90.8) 999980.4
Cash 999980.4
(to record purchase of stocks from BDO)

October 27, 2020 Cash 1,048,988.25

Stock investment, BDO (11,013 shares @ Php90.8) 999980.4
Investment Revenue 49,007.85
(to record sales of stocks)

Stock investment, Globe (515 shares @ Php2034) 1047510

Cash 1047510
(to record purchase of stocks from Globe Telcom)

October 28, 2020 Cash 1081500

Stock investment, Globe (515 shares @ Php2034) 1047510
Investment Revenue 33990
(to record sales of stocks)

Stock investment, Meralco (3721 shares @ Php291) 1082811

Cash 1082811
(to record purchase of stocks from Globe Telcom)

November 10, 2020 Cash 1164673

Stock investment, Meralco (3721 shares @ Php291) 1082811
Investment Revenue 81862
(to record sales of stocks)

Stock investment, SM (1176 shares @ Php990) 1164240

Cash 1164240
(to record purchase of stocks)

November 11, 2020 Cash 1293600

Stock investment, SM (1176 shares @ Php990) 1164240
Investment Revenue 129360
(to record sales of stocks)

Stock investment, Globe (637 shares @ Php2030) 1293110

cash 1293110
(to record purchase of stocks)

January 15, 2021 Cash 1356810

 Stock investment, Globe (637 shares @ Php2030) 1293110
Investment Revenue 63,700

Stock Investment, Union Bank (19,385 shares @Php70.05) 1,357,919.25

Cash 1,357,919.25

January 29, 2021 Fair Value Adjustment - AFS 25,200.50

Unrealized gain 25,200.50
 19.6

1,049,007.85

1497.85

1082997.85

186.85

1164859.85

619.85

1294219.85

1109.85

1357919.85
0.60
 Statement of Financial Position
As of December 5, 2020

ASSETS
Cash 0.60
Fair value adjustment - Available for sale marketable securities 25,200.50
STOCK INVESTMENT 1,357,919.25
TOTAL ASSETS 1,383,120.35
LIABILITIES AND CAPITAL
Unrealized Gain 25,200.50
Andallo, Capital 1,357,919.85
TOTAL LIABILITIES AND CAPITAL 1,383,120.35
 Statement of Comprehensive Income
December 05, 2020

Sales Revenue ₱5,945,571.25

LESS: Cost of sales:

BDO Unibank. Inc, 999980.4
Globe 1047510
MERALCO 1082811
SM 1164240
Globe 1,293,110
COST OF SALES 5,587,651.40
Gross Profit 357,919.85
Other Income
Unrealized gain 25,200.50
NET INCOME 383,120.35
 Statement of Changes in Owner's Equity
For the Month Ended, October 2020 to January 2021
Andallo, Capital, October 1 1,000,000
Add: Net Income 357,920
Andallo, Capital, November 30 1,357,920
 Statement of Cash Flows
For the months ended, October-November, 2020
Cash Flows from Operating activities:
Addition to Cash
Cash received from sales of stocks 5,945,571.25

Cash Flows from Investing Activies:

Deduction from Cash
Cash paid to purchase short-term investments 6,945.570.65
Increase(Decrease) in Cash -999,999.40
Cash Balance, October 1, 2020 1,000,000
Cash Balance, November 30, 2020 0.60