August September October November December

Squackers 1600 1600 1600 1600 1600

Carrot Strips 1200 1200 1200 1200 1200

January February March April May Total
1600 1600 1600 1600 1600 16000

1200 1200 1200 1200 1200 12000

28000
Squacker 15.00
Carrot Strips 15.00
August September October

Table 6
Fare fee
Particulars Amount (Php)

Squacker 24,000.00 24,000.00 24,000.00

Carrot Strips 18,000.00 18,000.00 18,000.00
REVENUE 42,000.00 42,000.00 42,000.00

Cost of Goods Sold Squacker

No. of units Sold Unit Cost Purchases
August 1,600.00 5.83 9,328.00
September 1,600.00 5.83 9,328.00
October 1,600.00 5.83 9,328.00
November 1,600.00 5.83 9,328.00
December 1,600.00 5.83 9,328.00
January 1,600.00 5.83 9,328.00
February 1,600.00 5.83 9,328.00
March 1,600.00 5.83 9,328.00
April 1,600.00 5.83 9,328.00
May 1,600.00 5.83 9,328.00
Total 16,000.00 93,280.00

Cost of Goods Carrot Strip

No. of units Sold Unit Cost Purchases
August 1,200.00 7.18 8,620.00
September 1,200.00 7.18 8,620.00
October 1,200.00 7.18 8,620.00
November 1,200.00 7.18 8,620.00
December 1,200.00 7.18 8,620.00
January 1,200.00 7.18 8,620.00
February 1,200.00 7.18 8,620.00
March 1,200.00 7.18 8,620.00
April 1,200.00 7.18 8,620.00
May 1,200.00 7.18 8,620.00
Total 12,000.00 86,200.00
November December January February March April

24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00

18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
42,000.00 42,000.00 42,000.00 42,000.00 42,000.00 42,000.00
May Total

24,000.00 240,000.00
18,000.00 180,000.00
42,000.00 420,000.00

- -
 August
ASSETS
Current Assets
Cash 42,000.00
Total Current Assets 42,000.00
TOTAL ASSETS 42,000.00
LIABILITIES AND CAPITAL
Current Liabilities
Partner's Equity
Partner's Capital, Beginning 35,858.00
Add: Net Income 6,142.00
Partner's Capital, Ending 42,000.00
TOTAL LIABILITIES AND CAPITAL 42,000.00
-
 Company Name
Statement of Financial Position
As at August 2023 to May 2024
September October November December January

60,506.00 79,012.00 97,518.00 116,024.00 134,530.00

60,506.00 79,012.00 97,518.00 116,024.00 134,530.00
60,506.00 79,012.00 97,518.00 116,024.00 134,530.00

42,000.00 60,506.00 79,012.00 97,518.00 116,024.00

18,506.00 18,506.00 18,506.00 18,506.00 18,506.00
60,506.00 79,012.00 97,518.00 116,024.00 134,530.00
60,506.00 79,012.00 97,518.00 116,024.00 134,530.00
- - - - -
-
February March April May

153,036.00 171,542.00 190,048.00 208,554.00

153,036.00 171,542.00 190,048.00 208,554.00
153,036.00 171,542.00 190,048.00 208,554.00

134,530.00 153,036.00 171,542.00 190,048.00

18,506.00 18,506.00 18,506.00 18,506.00
153,036.00 171,542.00 190,048.00 208,554.00
153,036.00 171,542.00 190,048.00 208,554.00
- - - -
 Compa
Projected Statement of C
For the Months Ended August 2023, September 2023, October 2023, November 20
August September October

Capital balance beginning 7,171.60 8,400.00 12,101.20

Add: Share in Operating Income 1,228.40 3,701.20 3,701.20
Castillo, Capital 8,400.00 12,101.20 15,802.40

Capital balance beginning 7,171.60 8,400.00 12,101.20

Add: Share in Operating Income 1,228.40 3,701.20 3,701.20
Casidsid, Capital 8,400.00 12,101.20 15,802.40

Capital balance beginning 7,171.60 8,400.00 12,101.20

Add: Share in Operating Income 1,228.40 3,701.20 3,701.20
De Villa, Capital 8,400.00 12,101.20 15,802.40

Capital balance beginning 7,171.60 8,400.00 12,101.20

Add: Share in Operating Income 1,228.40 3,701.20 3,701.20
Hidocos, Capital 8,400.00 12,101.20 15,802.40

Capital balance beginning 7,171.60 8,400.00 12,101.20

Add: Share in Operating Income 1,228.40 3,701.20 3,701.20
Perez, Capital 8,400.00 12,101.20 15,802.40
 Company Name
ected Statement of Changes in Partners Equity
r 2023, November 2023, December 2023, January 2024, February2024, March 2024, April 2024, May 2024
November December January February March

15,802.40 19,503.60 23,204.80 26,906.00 30,607.20

3,701.20 3,701.20 3,701.20 3,701.20 3,701.20
19,503.60 23,204.80 26,906.00 30,607.20 34,308.40

15,802.40 19,503.60 23,204.80 26,906.00 30,607.20

3,701.20 3,701.20 3,701.20 3,701.20 3,701.20
19,503.60 23,204.80 26,906.00 30,607.20 34,308.40

15,802.40 19,503.60 23,204.80 26,906.00 30,607.20

3,701.20 3,701.20 3,701.20 3,701.20 3,701.20
19,503.60 23,204.80 26,906.00 30,607.20 34,308.40

15,802.40 19,503.60 23,204.80 26,906.00 30,607.20

3,701.20 3,701.20 3,701.20 3,701.20 3,701.20
19,503.60 23,204.80 26,906.00 30,607.20 34,308.40

15,802.40 19,503.60 23,204.80 26,906.00 30,607.20

3,701.20 3,701.20 3,701.20 3,701.20 3,701.20
19,503.60 23,204.80 26,906.00 30,607.20 34,308.40
 Jayson Laroza:
Dito kinokompute yung magiging adjusted capital ng
4, April 2024, May 2024 bawat owner after paghati hatian yung income at ibawas
yung withdrawal.
April May

34,308.40 38,009.60
3,701.20 3,701.20
38,009.60 41,710.80

34,308.40 38,009.60
3,701.20 3,701.20
38,009.60 41,710.80

34,308.40 38,009.60
3,701.20 3,701.20
38,009.60 41,710.80

34,308.40 38,009.60
3,701.20 3,701.20
38,009.60 41,710.80

34,308.40 38,009.60
3,701.20 3,701.20
38,009.60 41,710.80
a. All sales will be done on cash basis
b.All purchases will be done on cash basis
c. All goods produced during the will be sold on the month of production
d.All expenses for the month will be paid on cash
e. Production will remain constant
f. Capital investment will be shared equally by the partners
g. Profit will be distributed equally among partners
 For the Months Ended August 2023, September 2023, October
August
Cash Balance at the Beginning
Cash Flow from Operating Activities
Cash received from services 42,000.00
Cash paid for
Direct Materials (9,872.00)
Indirect Materials (6,072.00)
Marketing Expense (11,000.00)
Office Supplies (167.00)
Safety materials and maintenance tools (497.00)
Utilities Expenses (7,000.00)
Promotion Expense (550.00)
Business Permit and License (700.00)
Net cash provided by Operating Activities 6,142.00
Cash flow from Financing Activities
Investment from Owners
Castillo, Capital 7,171.60
Casidsid, Capital 7,171.60
De Villa, Capital 7,171.60
Hidocos, Capital 7,171.60
Perez, Capital 7,171.60
Net cash provided (used) by Financing Activities 35,858.00
Cash Balance Ending 42,000.00
 Table__
Company Name
Statement of Cash Flows
2023, September 2023, October 2023, November 2023, December 2023, January 2024, February2024, March 2
September October November December
42,000.00 60,506.00 79,012.00 97,518.00

42,000.00 42,000.00 42,000.00 42,000.00

(9,872.00) (9,872.00) (9,872.00) (9,872.00)

(6,072.00) (6,072.00) (6,072.00) (6,072.00)

- - - -
(7,000.00) (7,000.00) (7,000.00) (7,000.00)
(550.00) (550.00) (550.00) (550.00)

18,506.00 18,506.00 18,506.00 18,506.00

- - - -
- - - -
- - - -

- - - -
60,506.00 79,012.00 97,518.00 116,024.00
 Jayson L
Dito nam
pumasok
pera ng c
anuary 2024, February2024, March 2024, April 2024, May 2024
January February March April May
116,024.00 134,530.00 153,036.00 171,542.00 190,048.00

42,000.00 42,000.00 42,000.00 42,000.00 42,000.00

(9,872.00) (9,872.00) (9,872.00) (9,872.00) (9,872.00)

(6,072.00) (6,072.00) (6,072.00) (6,072.00) (6,072.00)

- - - - -
(7,000.00) (7,000.00) (7,000.00) (7,000.00) (7,000.00)
(550.00) (550.00) (550.00) (550.00) (550.00)

18,506.00 18,506.00 18,506.00 18,506.00 18,506.00

- - - - -
- - - - -
- - - - -

- - - - -
134,530.00 153,036.00 171,542.00 190,048.00 208,554.00
 Jayson Laroza:
Dito naman pinapakita kung saan nanggaling yung mga
pumasok na pera at saan napunta yung lumabas na
pera ng company.

Total

420,000.00
-
(98,720.00)
(60,720.00)

(167.00)
(497.00)
(70,000.00)
(5,500.00)
(700.00)
172,696.00

7,171.60
7,171.60
7,171.60
7,171.60
7,171.60
35,858.00
208,554.00
 Sta
For the Months Ended August 2023, September 2023, October 2023,
August September
Revenue
Sales 42,000.00 42,000.00
Total Revenue 42,000.00 42,000.00
Expenses
Less: Operating Expense
Direct Materials 9,872.00 9,872.00
Indirect Materials 6,072.00 6,072.00
Marketing Expense 11,000.00
Office Supplies 167.00
Safety materials and maintenance tools 497.00
Utilities Expenses 7,000.00 7,000.00
Promotion Expense 550.00 550.00
Business Permit and License 700.00
Total Operating Expenses 35,858.00 23,494.00
Net Income 6,142.00 18,506.00
 Table __
Company Name
Statement of Comprehensive Income
023, October 2023, November 2023, December 2023, January 2024, February2024, March 2024, April 2024, Ma
October November December January February

42,000.00 42,000.00 42,000.00 42,000.00 42,000.00

42,000.00 42,000.00 42,000.00 42,000.00 42,000.00

9,872.00 9,872.00 9,872.00 9,872.00 9,872.00

6,072.00 6,072.00 6,072.00 6,072.00 6,072.00

7,000.00 7,000.00 7,000.00 7,000.00 7,000.00

550.00 550.00 550.00 550.00 550.00

23,494.00 23,494.00 23,494.00 23,494.00 23,494.00

18,506.00 18,506.00 18,506.00 18,506.00 18,506.00
 Jayson Laroza:
Dito naman makikita yung
pinaka-kinita ng business
ch 2024, April 2024, May 2024 every year.
March April May Total

42,000.00 42,000.00 42,000.00 420,000.00

42,000.00 42,000.00 42,000.00 420,000.00

9,872.00 9,872.00 9,872.00 98,720.00

6,072.00 6,072.00 6,072.00 60,720.00

167.00
497.00
7,000.00 7,000.00 7,000.00 70,000.00
550.00 550.00 550.00 5,500.00
700.00
23,494.00 23,494.00 23,494.00 236,304.00 56,824.00
18,506.00 18,506.00 18,506.00 183,696.00
son Laroza:
o naman makikita yung
aka-kinita ng business
ry year.
 Table 33 Summary of Total Investment Cost (2021)

Description

Particulars
Direct Materials
Indirect Materials
Marketing Expense
Office Supplies
Safety materials and maintenance tools
Utilities Expenses
Promotion Expense
Business Permit and License
Total:

Source of funds
Castillo, Capital
Casidsid, Capital
De Villa, Capital
Hidocos, Capital
Perez, Capital
Total
Annual Cost (Php)

Amount Residual Value Depreciation

9,872
6,072
11,000
167
497
7000
550
700
35,858

7,171.60
7,171.60
7,171.60
7,171.60
7,171.60
35,858.00
Variable Cost SQUACKERS Variable Cost CARROT STR
Raw Materials QTY AMOUNT Raw Materials
Squash 60 kilos 1,500.00 Carrot
Cornstarch 30 kilo 1,950.00 All-purpose flour
Salt 2 kilo 60.00 Salt
Pepper 1 kilo 121.00 Pepper
Garlic Powder 1 kilo 170.00 Garlic Powder
Cheese powder 3 pieces with 50g 105.00 Cheese
Barbeque powder 3 pieces with 50g 105.00 Barbeque
Sour and cream 3 pieces with 50g 105.00 Sour and cream
Oil 8 liters 840.00 Egg
Total 4,956.00 Oil
Overhead 4,372.00 Total
Total Variable Cost 9,328.00 Overhead
Total Fixed Cost 3,247.09 Total Variable Cost
Total Fixed Cost
Variable Cost Per Serving 5.83 Variable Cost Per Serving
Price Per Serving 15.00 Price Per Serving

Contribution Margin 9.17 Contribution Margin

Break even point 354 Break even point

CVP Analysis SQUACKER

Unit Fixed Cost Variable Cost Total Cost Total Revenue
1,600 3,247.09 9,328.00 12,575.09 24,000.00

CARROT STRIPS
Unit Fixed Cost Variable Cost Total Cost Total Revenue
1,200 2,435.31 8,620.00 11,055.31 18,000.00
CARROT STRIPS
QTY AMOUNT
20 kilos 2,200.00
17 kilos 1,020.00
1 kilo 30.00
1 kilo 121.00
1 kilo 170.00
3 pieces with 500g 105.00
3 pieces with 500g 105.00
3 pieces with 500g 105.00
60 pcs 420.00
8 liters 840.00
5,116.00
3,504.00
8,620.00 179,480.00
2,435.31 5,682.40
2.19
15.00

12.81
673

Profit(Loss)
11,424.91

Profit(Loss)
6,944.69