Daily Cash in/ Cash out

Date Particulars In Out

12/9/2023 Cash on bank 19,706.05
1/17/2024 Cash withdrawal 1,700.00
12/9/2023 Cash on hand 6,292.00
1/17/2024 Cash on hand 1,700.00
1/9/2924 Print 1,368.00
1/15/2024 Purchashed ingredients for Banana Balls and Drinks 1,214.98
1/17/2024 Sales 1,695.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 966.12
1/18/2024 Sales 890.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 487.72
Purchased tent 2,500.00
1/19/2024 Sales 1,235.00
Salaries 200.00
Paid utilities 50.00
Purchashed ingredients for Banana Balls and Drinks 416.07
1/20/2024 Sales 1,470.00
Salaries 200.00
Transportation 40.00
Purchashed ingredients for Banana Balls and Drinks 628.51
1/22/2024 Sales 1,645.00
Salaries 200.00
Paid utilities 100.00
Transportation 40.00
Purchashed ingredients for Banana Balls and Drinks 759.53
1/23/2024 Sales 1,340.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 708.24
1/24/2024 Sales 1,585.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 719.96
1/25/2024 Sales 1,305.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 400.31
1/26/2024 Sales 1,245.00
 Salaries 200.00
Paid utilities 50.00
Purchashed ingredients for Banana Balls and Drinks 465.04
1/27/2024 Sales 1,170.00
Salaries 200.00
Purchashed ingredients for Banana Balls and Drinks 465.04
1/29/2024 Sales 940.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 536.97
1/30/2024 Sales 1,765.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 823.32
Balance
19,706.05
18,006.05
24,298.05
25,998.05
24,630.05
23,415.07
25,110.07
24,910.07
24,810.07
23,843.95
24,733.95
24,533.95
24,433.95
23,946.23
21,446.23
22,681.23
22,481.23
22,431.23
22,015.16
23,485.16
23,285.16
23,245.16
22,616.65
24,261.65
24,061.65
23,961.65
23,921.65
23,162.12
24,502.12
24,302.12
24,202.12
23,493.88
25,078.88
24,878.88
24,778.88
24,058.92
25,363.92
25,163.92
25,063.92
24,663.61
25,908.61
25,708.61
25,658.61
25,193.57
26,363.57
26,163.57
25,698.53
26,638.53
26,438.53
26,338.53
25,801.56
27,566.56
27,366.56
27,266.56
26,443.24 END OF JANUARY
 Fidelicacy
Net Income
For themonth ended January 31, 2024
Gross Sales 16,285.00
*see the table below
Less: Cost of Production 7,376.83
*see the table below
Gross Income 8,908.17
Less: Operating Expense
Salaries Expense 2,400.00
Utilities Expense 1,000.00
Deprecition Expense 391.64
Transportation Expense 40.00 3,831.64
Net Income 5,076.53
Daily Average Net Income 423.04
 Fidelicacy
Cash Flow Statement
For the month ended of January 2024
Cash flows from operating activities:
Cash received from customers 16,285.00
Cash paid for raw materials 7,376.83
Cash paid for expenses 3,440.00
Net cash provided by operating expenses 5,468.17
Cash flows from investing activities:
Acquisition of Tools and Equipment 6,976.00
Acquisition of Kitchen Supplies 1,214.98
Acquisition of Office Supplies 1,368.00

Net cash used for investing activities 6,822.98

Cash flows from financing activities
Cash withdrawal 1,700.00

Net cash provided by financing activites 1,700.00

Net increase in cash 345.19
Cash Balance, January 15 25,998.05
Cash Balance, January 31 26,343.24
 Fidelicacy
Financial Position
As of January 31, 2024

Current Asset
Cash on Hand PHP 3,716.73
Cash in Bank 22,726.51
Inventory -2,257.02
Total Current Assets 24,186.22
Fixed Assets
Cart 3,080.00
Less: Accumulated Depreciation -24.00 3,056.00
Tools and Equipment 2,500.00
Less: Accumulated Depreciation -367.64 2,132.36
Total Fixed Assets 5,188.36 29,374.58
Total Assets
`
Owner's Equity
Capital, Beginning 25,998.05
Add:: Net Income 5,076.53
Less: Drawing Capital, Ending 1,700.00
Total Owner's Equity 29,374.58
Total Liabilities and Owner's Equity 29,374.58
 Fidelicacy
Inventory
For the month ended January 2024

2kg sugar 144.00

2 blue lemonade 290.00
3 jersey powder 132.15
3 egg 27.00
1/4 breadcrumbs 12.37
1/4 flour 10.00
2 can jersey condense 88.00
1 paper bag 45.00
2 butter big 120.00
1 pack big straw 85.00
1 pack small straw 90.00
113 pcs 16oz cup 327.70
40 pcs 12oz cup 104.00
2 pack lids 220.00
6 pcs jelly 90.00
3 ube condense 144.00
2 coffee 78.00
2 Kremtop 218.00
- 2 lemon 31.80
Total 2,257.02
 Fidelicacy
Summary of Sales Sum
Product Jan Feb Mar Apr Jan
Banana Ball Ube 3,900.00 Day 1
Iced Coffee with Jelly 16oz 3,850.00 Day 2
Banana Ball Yema 3,795.00 Day 3
Banana Ball Macapuno 2,415.00 Day 4
Iced Coffee with Jelly 12oz 1,600.00 Day 5
Blue Lemonade 16oz 560.00 Day 6
Blue Lemonade 12oz 165.00 Day 7
Total 16,285.00 - - - Day 8
Day 9
Day 10
Day 11
Day 12
Total
 Fidelicacy
Summary of Cost of Production
Jan Feb Mar Apr
966.12
487.72
416.07
628.51
759.53
708.24
719.96
400.31
465.04
465.04
536.97
823.32
7,376.83
 Daily Cash in/ Cash out
Date Particulars In Out

12/9/2023 Cash on hand 6,292.00

Cash on withdrawal 1,700.00
1/9/2924 Print 1,368.00
1/15/2024 Purchashed ingredients for Banana Balls and Drinks 1,214.98
1/17/2024 Sales 1,695.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 966.12
1/18/2024 Sales 890.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 487.72
Purchased tent 2,500.00
1/19/2024 Sales 1,235.00
Salaries 200.00
Paid utilities 50.00
Purchashed ingredients for Banana Balls and Drinks 416.07
1/20/2024 Sales 1,470.00
Salaries 200.00
Transportation 40.00
Purchashed ingredients for Banana Balls and Drinks 628.51
1/22/2024 Sales 1,645.00
Salaries 200.00
Paid utilities 100.00
Transportation 40.00
Purchashed ingredients for Banana Balls and Drinks 759.53
1/23/2024 Sales 1,340.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 708.24
1/24/2024 Sales 1,585.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 719.96
1/25/2024 Sales 1,305.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 400.31
1/26/2024 Sales 1,245.00
 Salaries 200.00
Paid utilities 50.00
Purchashed ingredients for Banana Balls and Drinks 465.04
1/27/2024 Sales 1,170.00
Salaries 200.00
Purchashed ingredients for Banana Balls and Drinks 465.04
1/29/2024 Sales 940.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 536.97
1/30/2024 Sales 1,765.00
Salaries 200.00
Paid utilities 100.00
Purchashed ingredients for Banana Balls and Drinks 823.32
Balance

6,292.00
7,992.00
6,624.00
5,409.02
7,104.02
6,904.02
6,804.02
5,837.90
6,727.90
6,527.90
6,427.90
5,940.18
3,440.18
4,675.18
4,475.18
4,425.18
4,009.11
5,479.11
5,279.11
5,239.11
4,610.60
6,255.60
6,055.60
5,955.60
5,915.60
5,156.07
6,496.07
6,296.07
6,196.07
5,487.83
7,072.83
6,872.83
6,772.83
6,052.87
7,357.87
7,157.87
7,057.87
6,657.56
7,902.56
7,702.56
7,652.56
7,187.52
8,357.52
8,157.52
7,692.48
8,632.48
8,432.48
8,332.48
7,795.51
9,560.51
9,360.51
9,260.51
8,437.19
 Fidelicacy
Net Income
For themonth ended January 31, 2024
Gross Sales 16,285.00
Banana Ball Ube 3,900.00
Iced Coffee with Jelly 16oz 3,850.00
Banana Ball Yema 3,795.00
Banana Ball Macapuno 2,415.00
Iced Coffee with Jelly 12oz 1,600.00
Blue Lemonade 16oz 560.00
Blue Lemonade 12oz 165.00
Less: Cost of Production 7,376.83
Gross Income 8,908.17
Less: Operating Expense
Salaries Expense 2,400.00
Utilities Expense 900.00
Deprecition Expense 391.64
Transportation Expense 40.00 3,731.64
Net Income 5,176.53
Daily Average Net Income 431.38
 Fidelicacy
Cash Flow Statement
For the month ended of January 2024
Cash flows from operating activities:
Cash received from customers 16,285.00 Current Asset
Cash paid for raw materials 7,376.83
Cash paid for expenses 3,340.00
Net cash provided by operating expenses 5,568.17
Cash flows from investing activities:
Acquisition of Tools and Equipment 2,500.00 Fixed Assets
Acquisition of Kitchen Supplies 1,214.98
Acquisition of Office Supplies 1,368.00

Net cash used for investing activities 2,346.98

Cash flows from financing activities
Cash withdrawal 1,700.00 Total Assets

Net cash provided by financing activites 1,700.00 Owner's Equity

Net increase in cash 4,921.19
Cash Balance, January 15 3,516.00
Cash Balance, January 31 8,437.19
 Fidelicacy
Financial Position
As of January 31, 2024

Cash on Hand PHP 8,437.19

Cash in Bank
Inventory 626.98
Total Current Assets 9,064.17

Cart 1,760.00
Less: Accumulated Depreciation 288.00 1,472.00
Tools and Equipment 3,000.00
Less: Accumulated Depreciation 367.64 2,632.36
Total Fixed Assets 4,104.36 13,168.53

Capital, Beginning 7,992.00

Add:: Net Income 5,176.53
Less: Drawing Capital, Ending
Total Owner's Equity
Total Liabilities and Owner's Equity 13,168.53
 Fidelicacy
Inventory
For the month ended January 2024

2kg sugar 144

1 1/2 blue lemonade 202.5
1 jersey powder 44.05
1/4 breadcrumbs 11.33
1/4 flour 10
1 can jersey condense 44
1/2 paper bag 22.5
6 pcs jelly 90
1 ube condense 48
1 lemon 10.6
Total 626.98
UBE 165.00 75.00 330.00 540.00 255.00 285.00 225.00 690.00
YEMA 180.00 75.00 270.00 555.00 345.00 330.00 240.00 420.00
MACAPUNO 105.00 75.00 165.00 375.00 135.00 180.00 195.00 195.00
BL 12OZ 75.00 15.00 - - 75.00 - - -
BL16OZ 120.00 220.00 - - 220.00 - - -
IC12OZ 400.00 80.00 120.00 - 140.00 120.00 200.00 -
1C16OZ 650.00 350.00 350.00 - 475.00 425.00 725.00 -
1,695.00 890.00 1,235.00 1,470.00 1,645.00 1,340.00 1,585.00 1,305.00

12.4 62 929 867

10.82 54.1 780 725.9
7.92 39.6 141 101.4
7.26 36.3 95 58.7
40.41 202.05 529 326.95
4.97 24.85 65 40.15
10.69 53.45 140 86.55
2.67 13.35 30 16.65
39.42 197.1 35 -162.1
3.44 17.2 86 68.8
8.25 41.25 45 3.75
14.51 72.55 108 35.45
3.51 17.55 190 172.45
5.35 26.75 46 19.25
5.35 26.75 35 8.25
122.22 611.1 1,600.00 988.9
7.49 37.45 102 64.55
4.20 21 55 34
1.15 5.75 15 9.25
11.84 59.2 155 95.8
3.82 19.1 50 30.9
5.73 28.65 75 46.35
3.44 17.2 45 27.8
4.51 22.55 59 36.45
1706.85 5410 3703.15 3703.15
3493
 420.00 405.00 240.00 180.00 90.00 3,900.00 1
450.00 420.00 195.00 195.00 120.00 3,795.00 3
375.00 345.00 45.00 135.00 90.00 2,415.00 4
- - - - - 165.00 7
- - - - - 560.00 6
- - 160.00 180.00 200.00 1,600.00 5
- - 300.00 250.00 325.00 3,850.00 2
1,245.00 1,170.00 940.00 940.00 825.00 16,285.00

129.85
340
210.15

5851 340 6191

1838.2 4352.8