Republic of the Philippines

Region V
Bula, Camarines Sur
BULA NATIONAL HIGH SCHOOL
Accountancy, Business, and Management

To the respondents,

Warmest Greetings!
We, the 12-ABM (Accountancy, Business and Management) researchers of Bula National High
School, are currently conducting a research study entitled, “ASSESSMENT OF WORKING
CAPITAL MANAGEMENT PRACTICES OF LOCAL BUSINESS OWNERS IN BULA,
CAMARINES SUR” as a requirement in our Practical Research II. This study will determine the
ways and practices of small local business owners in managing their working capital.

In this connection, we are hereby seeking your permission to be one of our respondents in our
study by answering our questionnaires. We assure that the data we will gather will remain
confidential and to be used in academic purposes only.

We believe that you are with us to help us to finish this requirement. And we hope that this letter
will merit your favorable approval.

Thank you in advance and God bless!

Sincerely yours,

ARCA, MARY MAGDALENE M.

BALLEBAR, JOECIEL B.
BELEN, HONEY JANE S.
DESCALSO, AILEEN T.
HERNANDEZ, JOANNE B.
Researchers
PROFILE OF THE RESPONDENTS

3. Nature of Business:
 Service Business
 Manufacturing Business
 Merchandising Business
4. Duration and Span of Business: ________________
5. Annual Income: _______________

LEVEL OF ASSETS AND LIABILITIES MANAGEMENT PRACTICES

Instructions: Read and answer the following management practices by placing a check
(/) in the box. (4- highly practiced, 3- moderately practiced, 2- practiced, 1- low
practiced).

Highly Moderately Practiced Low

ASSET MANAGEMENT PRACTICES Practiced Practiced Practiced
4 3 2 1
1. We review payment history of
costumers’ credit.
2. We regularly monitor the due dates of
payment of the debtor.
3. We identify the slow paying customers
and make contact them to discuss the
issue.
4. We stop supplying costumers on credit
when all debts are not cleared.
5. We have a credit check for all
costumers prior in offering credit.
6. We set credit limits to costumers.
7. Offer your customers rewards for early
payments, and penalties for late
payments
8. We check the delivered stocks are
exact to what we ordered from our
supplier.
9. We keep track of the expiration date of
each product. (Applicable only to
merchandising businesses)
10. We put an effort to determine which
products or goods we need to restock
and reorder.
11. We document the returned products
well and separate it from other
 inventories.
LIABILITIES MANAGEMENT PRACTCIES Highly Moderately Practiced Low
Practiced Practiced Practiced
4 3 2 1
1. Negotiate with creditors to extend
credit terms.
2. Payment of debt is on the right due
date.
3. We owe money with low interest rate.
4. Set a checklist to track the date of the
payment of loans.
5. Negotiate prices, discounts, terms of
service and payment
6. We have set clear payable metrics and
adhere them across the business.
7. Examine records to assure that
payments have been made, are made
on time and not duplicated.
8.
9.