IMPORTANT INSTRUCTIONS

- There are a total of 14 worksheets – the Instruction worksheet and the worksheets for the different recor

- Use the arrows in the Worksheet bar below, to navigate the different Record templates.

- The cells coloured in peach will update automatically as you input figures so there will be no n
input figures in these particular cells.

- You may refer to the templates in your Flash drive for examples to guide your use of the templates

- You can increase or decrease the number of cells. However, kindly do this in the middle of the range of
not where the last cells in the range are.

- Accounts Receivable Record dcouments balance of money owed your business by your customers.

- Accounts Payable Record dcouments balance of money that your business owes your suppliers of vend
ksheets for the different records.

d templates.

figures so there will be no need to

ur use of the templates

n the middle of the range of cells and

ness by your customers.

owes your suppliers of vendors.

 DAILY SALES RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH:OCTOBER DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

1st Oct Fruit juice 260 1000 260000
Catering servic 3 30000 90000
4th Oct Fruit juice 82 1000 82000
7th Oct Fruit juice 78 1000 78000
12th Oct Fruit juice 7 1000 7000
14th Oct Catering servic 1 79000 79000
15th Oct Fruit Juice 55 1000 55000
20th Oct Fruit juice 67 1000 67000
Catering servic 1 50820 50820
23rd Oct Fruit juice 59 1000 59000
25th Oct Fruit juice 66 1000 66000
27th Oct Catering servic 1 30000 30000
29th Oct Fruit juice 42 1000 42000
0
0
0
0
TOTAL 965820
BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:NOVEMBER DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

3rd Nov Fruit Juice 125 1000 125000
5th Nov fruit juice 30 1000 30000
8th Nov Fruit Juice 78 1000 78000
12th Nov Fruit Juice 35 1000 35000
16th Nov Fruit Juice 120 1000 120000
20th Nov Catering Servic 3 100000 300000
22th Nov Fruit Juice 81 1000 81000
23rd Nov Catering Servic 95 58000 5510000
Fruit Juice 45 1000 45000
24th Nov Fruit Juice 80 1000 80000
25th Nov Catering Servic 12 30000 360000
Fruit Juice 120 1000 120000
26th Nov Fruit Juice 55 120000 6600000
27th Nov Fruit Juice 54 1000 54000
28th Nov Fruit Juice 34 1000 34000
29th Nov Fruit Juice 15 1000 15000
Catering Servic 9 7000 63000
TOTAL 13650000

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:DECEMBER DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

1st Dec Fruit juice 34 1000 34000
5th Dec Fruit juice 30 1000 30000
9th Dec Fruit juice 28 1000 28000
13th Dec Fruit juice 17 1000 17000
14th Dec Catering servic 8 9000 72000
15th Dec Fruit Juice 108 1000 108000
20th Dec Fruit juice 17 1000 17000
Catering servic 50 15000 750000
23rd Dec Fruit juice 9 1000 9000
25th Dec Fruit juice 250 1000 250000
Catering servic 52 5000 260000
30th Dec Fruit juice 220 1000 220000
0
0
0
0
0
TOTAL 1795000

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:JANUARY DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

1st Jan Fruit juice 23 1000 23000
2nd Jan Catering servic 15 30000 450000
9th Jan Fruit juice 30 1000 30000
13th Jan Fruit juice 45 1000 45000
17th Jan Fruit juice 15 1000 15000
20th Jan Fruit juice 72 1000 72000
25th Jan Fruit juice 55 1000 55000
31st Jan Fruit juice 23 1000 23000
Catering servic 1 50820 50820
0
0
0
0
0
0
0
0
TOTAL 763820

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:FEBRUARY DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

1st Feb Catering servic 25 9000 225000
5th Feb Fruit juice 60 1000 60000
9th Feb Fruit juice 52 1000 52000
13th Feb Fruit juice 37 1000 37000
14th Feb Catering servic 11 9000 99000
15th Feb Fruit Juice 35 1000 35000
20th Feb Fruit juice 70 1000 70000
Catering servic 11 25000 275000
23rd Feb Fruit juice 74 1000 74000
25th Feb Fruit juice 87 1000 87000
Catering servic 35 3500 122500
29th Feb Fruit juice 80 1000 80000
0
0
0
0
0
TOTAL 1216500

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:MARCH DATE PREPARED:

DATE DESCRIPTION QUANTITY PRICE/UNIT AMOUNT

1st March Fruit juice 6 1000 6000
2nd MarchFruit juice 5 1000 5000
4th March Fruit juice 4 1000 4000
7th March Fruit juice 7 1000 7000
11th MarcFruit juice 2 1000 2000
Catering servic 1 50000 50000
12th Marc Fruit Juice 30 1000 30000
13th Marc fruit Juice 27 1000 27000
Catering servic 5 5500 27500
14th Marc Fruit juice 17 1000 17000
20th MarchFruit Juice 19 1000 19000
22nd MarcFruit juice 4 1000 4000
23rd Marc Fruit juice 14 1000 14000
Catering servic 30 4000 120000
25th Marc Fruit juice 25 1000 25000
26th Marc Fruit Juice 37 1000 37000
Catering servic 8 20000 160000
29th Marc Fruit Juice 350 1000 350000
Catering servic 100 1000 100000
30th Marc Fruit Juice 150 1000 150000
Catering servic 152 1000 152000
31st MarchFruit juice 100 1000 100000
Catering servic 128 1000 128000
0
TOTAL 1534500
BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 DAILY CASH BOOK/TRANSACTIONS RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH:OCTOBER DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

1st Oct Fruit juice 260 1000 0 260000
Catering services 3 30000 0 90000
4th Oct Fruit juice 82 1000 0 82000
7th Oct Fruit juice 78 1000 0 78000
12th Oct Fruit juice 7 1000 0 7000
14th Oct Catering services 1 79000 0 79000
15th Oct Fruit Juice 55 1000 0 55000
20th Oct Fruit juice 67 1000 0 67000
Catering services 1 50820 0 50820
23rd Oct Fruit juice 59 1000 0 59000
25th Oct Fruit juice 66 1000 0 66000
27th Oct Catering services 1 30000 0 30000
29th Oct Fruit juice 42 1000 0 42000
0 0
0 0
0 0
0 0
0
 TOTAL 198820 0 965820 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:NOVEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

3rd Nov Fruit Juice 125 1000 0 125000
5th Nov fruit juice 30 1000 0 30000
8th Nov Fruit Juice 78 1000 0 78000
12th Nov Fruit Juice 35 1000 0 35000
16th Nov Fruit Juice 120 1000 0 120000
20th Nov Catering Service 3 100000 0 300000
22th Nov Fruit Juice 81 1000 0 81000
23rd Nov Catering Service 95 58000 0 5510000
Fruit Juice 45 1000 0 45000
24th Nov Fruit Juice 80 1000 0 80000
25th Nov Catering Service 12 30000 0 360000
Fruit Juice 120 1000 0 120000
26th Nov Fruit Juice 55 120000 0 6600000
27th Nov Fruit Juice 54 1000 0 54000
28th Nov Fruit Juice 34 1000 0 34000
29th Nov Fruit Juice 15 1000 0 15000
Catering Service 9 7000 0 63000
0

TOTAL 327000 0 13650000 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:DECEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

1st Dec Fruit juice 34 1000 0 34000
5th Dec Fruit juice 30 1000 0 30000
9th Dec Fruit juice 28 1000 0 28000
13th Dec Fruit juice 17 1000 0 17000
14th Dec Catering services 8 9000 0 72000
15th Dec Fruit Juice 108 1000 0 108000
20th Dec Fruit juice 17 1000 0 17000
Catering services 50 15000 0 750000
23rd Dec Fruit juice 9 1000 0 9000
25th Dec Fruit juice 250 1000 0 250000
Catering services 52 5000 0 260000
30th Dec Fruit juice 220 1000 0 220000
0
0 0
0 0
\ 0 0
0 0
0

TOTAL 38000 0 1795000 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:JANUARY DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

1st Jan Fruit juice 23 1000 0 23000
2nd Jan Catering services 15 30000 0 450000
9th Jan Fruit juice 30 1000 0 30000
13th Jan Fruit juice 45 1000 0 45000
17th Jan Fruit juice 15 1000 0 15000
20th Jan Fruit juice 72 1000 0 72000
25th Jan Fruit juice 55 1000 0 55000
31st Jan Fruit juice 23 1000 0 23000
Catering services 1 50820 0 50820
0 0
0
0 0
0
0 0
0 0
\ 0 0
0 0
0

TOTAL 87820 0 763820 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:FEBRUARY DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

1st Feb Catering services 25 9000 0 225000
5th Feb Fruit juice 60 1000 0 60000
9th Feb Fruit juice 52 1000 0 52000
13th Feb Fruit juice 37 1000 0 37000
14th Feb Catering services 11 9000 0 99000
15th Feb Fruit Juice 35 1000 0 35000
20th Feb Fruit juice 70 1000 0 70000
Catering services 11 25000 0 275000
23rd Feb Fruit juice 74 1000 0 74000
25th Feb Fruit juice 87 1000 0 87000
Catering services 35 3500 0 122500
29th Feb Fruit juice 80 1000 0 80000
0 0
0 0
0 0
\ 0 0
0 0
0

TOTAL 54500 0 1216500 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:MARCH DATE PREPARED:

DATE DESCRIPTION AMOUNT AMOUNT PAIDBALANCE DUESALES REVENUEPRODUCTION COST

1st March Fruit juice 6 1000 0 6000
2nd March Fruit juice 5 1000 0 5000
4th March Fruit juice 4 1000 0 4000
7th March Fruit juice 7 1000 0 7000
11th MarchFruit juice 2 1000 0 2000
Catering service 1 50000 0 50000
12th March Fruit Juice 30 1000 0 30000
13th March fruit Juice 27 1000 0 27000
Catering service 0 27500
14th March Fruit juice 17 1000 0 17000
20th March Fruit Juice 19 1000 0 19000
22nd March Fruit juice 4 1000 0 4000
23rd March Fruit juice 14 1000 0 14000
Catering service 30 4000 0 120000
25th March Fruit juice 2 1000 0 25000
26th March Fruit Juice 7 1000 0 37000
Catering service 4 20000 0 160000
29th March Fruit Juice 350 1000 0 350000
Catering service 100 1000 0 100000
30th March Fruit Juice 150 1000 0 150000
Catering service 152 1000 0 152000
31st March Fruit juice 100 1000 0 100000
Catering service 128 1000 0 128000
0
0
0
0
0
TOTAL 93000 0 1534500 0

BDSO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

COST OF GOODS SOLD
ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT BALANCE SOURCE DOCUMENT
 0 0 0 0 0 0 0 0

COST OF GOODS SOLD

ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT BALANCE SOURCE DOCUMENT
 0 0 0 0 0 0 0 0

COST OF GOODS SOLD

ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT
0 0 0 0 0 0 0
COST OF GOODS SOLD
ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT

0 0 0 0 0 0 0
COST OF GOODS SOLD
ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT
 0 0 0 0 0 0 0

COST OF GOODS SOLD

ADMIN EXPENSE
ACCT RECEIVABLE
ACCT PAYABLEEQUIPMENT MONEY IN MONEY OUT BALANCE SOURCE DOCUMENT
0 0 0 0 0 0 0 0
OCUMENT
OCUMENT
OCUMENT
 SALARY AND WAGES RECORD
Staff Salary, Benefits and Contributions

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH:OCTOBER DATE PREPARED:

CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor Nasiru 25000 1500 0
Production Manager Juicing Jersey Daniel 40000 2000 0
Production assistant juicing Dorcas Okafor 40000 2000

TOTAL 105000 5500 0

TOTAL NUMBER OF STAFF 2

TOTAL STAFFING COST PER MONTH 105000 5500 0
TOTAL STAFFING COST PER YEAR 1260000 66000 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:NOVEMBER DATE PREPARED:

CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor Nasiru 25000 1500 0
Production Manager Juicing Jersey Daniel 40000 2000 0
Production Assistant Juicing Dorcas Okafor 40000 3000

TOTAL 105000 6500 0

TOTAL NUMBER OF STAFF 0

TOTAL STAFFING COST PER MONTH 105000 6500 0
TOTAL STAFFING COST PER YEAR 1260000 78000 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:DECEMBER DATE PREPARED:

CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor Nasiru 25000 1500 0
Production Manager Juicing Jersey Daniel 40000 3000 0
Production Assistant JUicing Dorcas okafor 40000 1500

TOTAL 105000 6000 0

TOTAL NUMBER OF STAFF 0

TOTAL STAFFING COST PER MONTH 105000 6000 0
TOTAL STAFFING COST PER YEAR 1260000 72000 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:JANUARY DATE PREPARED:

 CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor Nasiru 25000 1500 2000
Production Manager Juicing Jersey Daniel 40000 2000 2000

TOTAL 65000 3500 4000

TOTAL NUMBER OF STAFF 0

TOTAL STAFFING COST PER MONTH 65000 3500 4000
TOTAL STAFFING COST PER YEAR 780000 42000 48000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:FEBRUARY DATE PREPARED:

CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor Nasiru 25000 1500 2000
Production Manager Juicing Jersey Daniel 40000 2000 2000

TOTAL 65000 3500 4000

TOTAL NUMBER OF STAFF 0

TOTAL STAFFING COST PER MONTH 65000 3500 4000
TOTAL STAFFING COST PER YEAR 780000 42000 48000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: MARCH DATE PREPARED:

CONTRIBUTION
TO PENSION
FUND AND
HEALTH
TASK DEPARTMENT PERFORMED BY MONTHLY PAY BENEFITS INSURANCE
Sales Rep Sales Favor 20000 1500 2000
Production Manager Juicing Jersey 40000 2000 2000
Marketig officer markettig officer Splendour 40000

TOTAL 100000 3500 4000

TOTAL NUMBER OF STAFF 0

TOTAL STAFFING COST PER MONTH 100000 3500 4000
TOTAL STAFFING COST PER YEAR 1200000 42000 48000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 ASSET LIST AND RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: DATE PREPARED:

SERIAL NO/ ORIGINAL YEARS CURRENT
OTHER VALUE/COST TO BE YEAR OF
S/N NAME OF ASSET QUANTITY FULL DESCRIPTION LOCATION IDENTIFIER OF PURCHASE USED USAGE

Freezer 4 Hisense 249L Abuja 3L024900201JL 110000 5 years 2023

Hisense 420L Abuja 3L042000401JL 220000 5 years 2023
Thermocool 519L Abuja B30JUOZ0T00Q 750,000 5 years 2023
Skyrun Abuja 250,000 5 years 2023
Industrial gas cooker Cooker Abuja 50000 5 years 2023
Chillers 1 Hisense Abuja 3LO75800701H 1,500,000 5 years 2023
Stabilizer 1 2 Nos 5000va(5KVa0 Abuja CA03672 150,000 5 years 2023
Slow Juicer 1 Kuvings commericial juiceLagos 809039109881 650,000 5 years 2023
Sugar Cane Extractor 1 Commercial extractor macAbuja 600,000 5 years 2023
Blender 1 buchi mix blender 4 litrre Abuja 860010085486 250,000 5 years 2023
Pos system/ Cash Register Elect 1 Abuja 300,000 5 years 2023
3 feet stainless steel work table 1 Abuja 150,000 5 years 2023
air conditioner 1 2HP LG Abuja 530,000 5 years 2023
Industrial kitchen sink 1 Abuja 202107291072 300,000 5 years 2023
Industrial oranhge juicer 1 120watt commercial stainlesAbuja 800,000 5 years 2023
Slush Machine 1 Abuja 1,100,000 5 years 2023
Juice dispenser 1 Abuja 350,000 5 years 2023
Inverter/Solar panel 1 2.4 Kwa Abuja 2,029,500 5 years 2023
television 1 Abuja 150,000 5 years 2023
fan 1 Abuja 25,000 5 years 2023
pop corn machine 2 Abuja 6435 150,000 5 years 2023
Abuja 0Y28L 118,000 5 years 2023
Gas cooker Abuja 525000 5 years 2023
TOTAL 11057500 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 ACCUMULATE
D REMAIN
DEPRECIATIO ING
DEPRECIATIO N VALUE

0 0 110000
0 0 220000
0 0 750000
0 0 250000
0 0 50000
0 0 1500000
0 0 150000
0 0 650000
0 0 600000
0 0 250000
0 0 300000
0 0 150000
0 0 530000
0 0 300000
0 0 800000
0 0 1100000
0 0 350000
0 0 2029500
0 0 150000
0 0 25000
0 0 150000
0 0 118000
0 0 525000
0 11057500
 PRODUCTION RECORD - FOR MANUFACTURING BUSINESSES

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH:OCTOBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

DIRECT PRODUCTION COST
Raw Materials 800000
Wages of Production Staff 105000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 180000
Factory Equipment Repairs 30000
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 1115000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:NOVEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

DIRECT PRODUCTION COST
Raw Materials 950500
Wages of Production Staff 105000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 250500
Factory Equipment Repairs 0
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 1306000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:DECEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

DIRECT PRODUCTION COST
Raw Materials 1000000
Wages of Production Staff 105000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 300000
Factory Equipment Repairs 0
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 1405000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:JANUARY DATE PREPARED:

 DATE DESCRIPTION AMOUNT
DIRECT PRODUCTION COST
Raw Materials 500000
Wages of Production Staff 65000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 130000
Factory Equipment Repairs 0
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 695000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH:FEBRUARY DATE PREPARED:

DATE DESCRIPTION AMOUNT

DIRECT PRODUCTION COST
Raw Materials 600000
Wages of Production Staff 65000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 90000
Factory Equipment Repairs 0
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 755000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH; MARCH DATE PREPARED:

 DATE DESCRIPTION AMOUNT
DIRECT PRODUCTION COST
Raw Materials 459000
Wages of Production Staff 100000
FACTORY OVERHEADS
Wages of Factory Supervisor 0
Factory Rent 0
Factory Insurance 0
Factory Supplies 45000
Factory Equipment Repairs 0
Depreciation of Factory Equipment 0

TOTAL PRODUCTION COST 604000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 ADMINISTRATIVE EXPENSES

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: OCTOBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 105000
Electricity 20000
Stationery nil
Communications 7000
Tax nil
TOTAL 132000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: NOVEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 105000
Electricity 20000
Stationery nil
Communications 7000
Tax nil
TOTAL 132000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: DECEMBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 105000
Electricity 20000
Stationery nil
 Communications 7000
Tax nil
TOTAL 132000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: JANUARY DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 65000
Electricity 20000
Stationery nil
Communications 7000
Tax nil
TOTAL 92000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: FEBRUARY DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 65000
Electricity 20000
Stationery nil
Communications 7000
Tax nil
TOTAL 92000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: MARCH DATE PREPARED:

DATE DESCRIPTION AMOUNT

Office Rent nil
Salary 65000
Electricity 20000
Stationery nil
Communications 15000
Tax nil
TOTAL 100000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 COST OF SALES

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: OCTOBER DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 500000
Add Purchases 400000
Add transportation of Stock 10000
Less Closing Stock 184000
TOTAL COST OF GOODS 726000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: November DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 184000
 Add Purchases 850000
Add transportation of Stock 10000
Less Closing Stock 162000
TOTAL COST OF GOODS 882000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: December DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 162000
Add Purchases 1000000
Add transportation of Stock 10000
Less Closing Stock 397000
TOTAL COST OF GOODS 775000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: January DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 397000
Add Purchases 200000
Add transportation of Stock 10000
Less Closing Stock 334000
TOTAL COST OF GOODS 273000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: February DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 334000
Add Purchases 500000
Add transportation of Stock 10000
Less Closing Stock 339000
TOTAL COST OF GOODS 505000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

MONTH: March DATE PREPARED:

DATE DESCRIPTION AMOUNT

Opening Stock 339000
Add Purchases 650000
 Add transportation of Stock 127000
Less Closing Stock 200000
TOTAL COST OF GOODS 916000

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 ACCOUNTS RECEIVABLE RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: DATE PREPARED:

CUSTOMER NAME INVOICE NO TOTAL BILL AMOUNT PAID BALANCE DUE DATE
0
0
0
0
0
0
0
TOTAL 0 0 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 ACCOUNTS PAYABLE RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: DATE PREPARED:

SUPPLIER/VENDOR NAME INVOICE NO TOTAL BILL AMOUNT PAID BALANCE DUE DATE
0
0
0
0
0
0
0
TOTAL 0 0 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

 PRODUCTION VOLUME RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

INSERT INSERT
PRODUCT NAME DETAILS October November December January February March MONTH MONTH
Production Volume 400 850 1000 200 500 1000

Cost per Item 1000 1000 1000 1000 1000 1000

FRUIT JUICE Cost (Naira) 400000 850000 1000000 200000 500000 1000000 0 0
Production Volume
Cost per Item
\ Cost (Naira) 0 0 0 0 0 0 0 0
Production Volume
Cost per Item
(Insert Product 3) Cost (Naira) 0 0 0 0 0 0 0 0
Production Volume
Cost per Item
(Insert Product 4) Cost (Naira) 0 0 0 0 0 0 0 0

BDSO's NAME AND SIGNATURE:

WSME's CEO NAME AND SIGNATURE:

INSERT INSERT INSERT INSERT
MONTH MONTH MONTH MONTH TOTALS
3950

0 0 0 0 3950000
0

0 0 0 0 0
0

0 0 0 0 0
0

0 0 0 0 0
 VALUE-ADDED TAX RECORD

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: DATE PREPARED:

S/N DESCRIPTION OF SALES SALES AMOUNT VAT TAX VAT TAX AMOUNT
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
7.5% 0
TOTAL 0 0
 PRICE LIST
PRICE LIST FOR PRODUCT LINES

NAME OF FIRM:
ADDRESS & STATE:
VALUE CHAIN:

MONTH: DATE PREPARED:

COST OF GOODS SELLING PRICE

OR WHOLESALE TO CUSTOMERS
S/N DESCRIPTION OF SALES PRICE PER UNIT MARK UP (%) PER UNIT
0
0
0
0
0
0
0
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