Académique Documents
Professionnel Documents
Culture Documents
Equity %Contribution
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
3,000,000.00 100.00%
PROJECT COST AND EXPENSES
Schedule Expenses
Rent Expense 1 84000
Furniture and Fixture 2 35,999.00
Machineries and Equipment 3 47,198.31
Kitchen tools 4 12,330.00
Kitchen Supplies 5 3,907.00
Office Tools 6 739.75
Office Supplies 7 1,415.75
Sanitation and Cleaning Supplies 8 6,039.00
Maintenance Supplies 9 2,340.00
Pre-operating expense 10 11,865.00
Advertising Expense 11 12,000.00
Leasehold Improvement 12 15,000.00
Utilities Expense 13 120,000.00
Gas Expense 14 13,680.00
Food Supplies Purchase 15 2,075,400.00
2,441,913.81
Total Project Cost and Expenses
CAPITAL CONTRIBUTION
French Fries
-
Salt 840.00
25,200.00
Chicken 3,360.00
100,800.00
Flour 1,440.00
43,200.00
Eggs 3,000.00
90,000.00
Cheese 2,160.00
64,800.00
Buns 960.00
28,800.00
Tofu 720.00
21,600.00
Garlic 1,200.00
36,000.00
Onion 1,200.00
36,000.00
Cabbage 1,800.00
54,000.00
Mayonnaise 1,560.00
46,800.00
Ketchup 1,560.00
46,800.00
Tomato 900.00
27,000.00
Rice 21,600.00
648,000.00
Battermix 240.00
7,200.00
Lettuce 240.00
7,200.00
Sugar 420.00
12,600.00
Ice 960.00
28,800.00
Wintermelon Milk Tea
1,800.00
Powder 54,000.00
Milk 1,800.00
54,000.00
2,306.00
2020 2021 2022
- - -
- FOOD SUPPLIES
1,142.00
1,229.84
1,229.84
4,919.38
2,108.30
4,040.92
1,317.69
2,635.38
2,020.46
4,392.30
3,162.46
1,405.54
1,054.15
3,513.84
1,756.92
1,756.92
2,635.38
2,284.00
2,284.00
878.46
1,317.69
31,624.56
351.38
351.38
1,756.92
2,635.38
614.92
1,405.54
2,635.38
3,162.46
2,108.30
4,919.38
2,635.38
101,286.44
PARR.MT
Projected Sales for the Next Yea
2019
Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour
1
Projected Sales for the Next Yea
2020
Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour
PARR.MT
Projected Sales for the Next Yea
2021
Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour
PARR.MT
Projected Sales for the Next Yea
2022
Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour
1
Sales for the Next Year
2020
PARR.MT
Sales for the Next Year
2021
Prejected Projected Monthly
Projected Annual Sales
Weekly Sales Sales
PARR.MT
Sales for the Next Year
2022
SCHEDULE 2
FURNITURE AND FIXTURES
Quantity
Furniture and Fixtures Quantity
Description
Office Table 1 piece
Office Chair 1 piece
Dining Table and Chairs 5 piece
Mirror 1 piece
File Cabinet 1 piece
Total Furniture and Fixtures
SCHEDULE 3
MACHINERY AND EQUIPMENT
Quantity
Machinery and Equipment Quantity
Description
Refrigerator 1 piece
Gas Tank 1 piece
Gas Stove 1 piece
Cash Register 1 piece
Blender 1 piece
Wall Fan 1 piece
Rice Cooker 1 piece
Deep Fryer 1 piece
Total Machinery and Equipment
SCHEDULE 4
KITCHEN TOOLS
Quantity
Kitchen Tools Quantity
Description
Kitchen Knife 1 set
Pearl Cooker 1 piece
Sharpening Steel 1 piece
Tongs 1 piece
Measuring Cup and Spoon 1 set
Kitchen Scissor 1 piece
Tin Opener 1 piece
Strainer 1 piece
Drinking Glasses 5 set
Pitcher 3 set
Ladle 3 piece
Water Container 1 set
Fryer 2 set
Total Kitchen Tools
SCHEDULE 5
KITCHEN SUPPLIES
Quantity
Kitchen Supplies Quantity
Description
Table Spoon and Fork 60 pairs
Paper Towel 12 roll
Plastic Gloves 3 pack
Disposable Glass 100 piece
Plate 100 piece
Fries Holder 1 set
Foam Container 100 piece
Total Kitchen Supplies
SCHEDULE 6
OFFICE TOOLS
Quantity
Office Equipment Quantity
Description
Calculator 2 piece
Clock 2 piece
Scissor 3 piece
Tape Dispenser 1 piece
Total Office Equipment
SCHEDULE 7
OFFICE SUPPLIES
Quantity
Office Supplies Quantity
Description
Bondpaper 1 reams
Record Book 1 piece
Columnar Notebook 1 piece
Time Card 2 packs
Cash Voucher 1 pad
Folder 1 packs
Brown Envelope 1 pack
Expanding File Envelope 2 pieces
Pen 1 box
Pencil 1 box
Permanent Marker 1 piece
Permanent Marker Ink 1 piece
Paper Clips 1 box
Push Pin 1 box
Dry Wipe Board Eraser 1 piece
Eraser 1 piece
Correction Tape 2 piece
Tape 1 piece
Adhesive Tape 1 piece
Glue 1 piece
Total Office Supplies
SCHEDULE 8
SANITATION AND CLEANING SUPPLIES
Quantity
SANITATION AND CLEANING SUPPLIES Quantity
Description
Rag 20 piece
Bottle Spray 9 piece
Toilet Cleaner 6 piece
Hand Liquid Soap 4 set
Trash Bag 1 rolls
Dishwashing Liquid 12 piece
Dishwashing Sponge 12 piece
Toilet Paper 6 packs
Broom 2 piece
Broom Stick 2 piece
Hand Gloves 1 pack
Mask 1 pack
Dust Pan 2 piece
Total sanitation and cleaning supplies
SCHEDULE 9
MAINTENANCE SUPPLIES
Quantity
Item Quantity
Description
Toilet Brush 2 piece
Liquid Soap Dispenser 1 piece
Trash Can 3 piece
Fire Extinguisher 1 piece
Floor Mop 1 piece
Total Maintenance Supplies
SCHEDULE 10
PRE-OPERATING EXPENSES
SCHEDULE 11
ADVERTISING EXPENSE
SCHEDULE 12
LEASEHOLD IMPROVEMENT
Total Cost
Leasehold Improvement 50,000.00
SCHEDULE 13
UTILITIES EXPENSES
Consumption
ITEMS
Rate per month
Electricity Expenses 5,000.00
Water Expenses 5,000.00
Total Utilities Expenses - -
SCHEDULE 14
GAS EXPENSE
Consumption
ITEMS
Rate per month
Gas 1,140.00
Total Utilities Expenses - -
Unit Price Total Price
3,322.00 3,322.00
545.00 545.00
5,670.00 28,350.00
532.00 532.00
3,250.00 3,250.00
35,999.00
IES
Annual
13,680.00
13,680.00
Comp
Note
8,843,520.00 9,727,872.00
1,660,320.00 2,158,416.00
11,865.00 - -
84,000.00 84,000.00
3,125.60 4,063.28
1,132.60 1,472.38
1,872.00 2,433.60
4,831.20 6,280.56
6,479.82 6,479.82
7,079.75 7,079.75
7,500.00 7,500.00
2,219.40 2,219.40
133.16 133.16
817,896.60 817,896.60
85,810.00 85,810.00
211,823.40 211,823.40
38,789.00
120,000.00 132,000.00
13,680.00 13,680.00
PHP (50,654.00) 5,815,616.48 6,186,584.06
- 1,441,240.62 1,546,646.01
PHP (50,654.00) PHP 4,374,375.86 PHP 4,639,938.04
2021 2022
2,805,940.80 3,647,723.04
- -
84,000.00 84,000.00
5,282.26 6,866.94
1,914.09 2,488.32
3,163.68 4,112.78
8,164.73 10,614.15
6,479.82 6,479.82
7,079.75 7,079.75
7,500.00 7,500.00
2,219.40 2,219.40
133.16 133.16
817,896.60 817,896.60
85,810.00 85,810.00
211,823.40 211,823.40
145,200.00 159,720.00
13,680.00 13,680.00
6,405,936.32 6,428,428.65
1,601,484.08 1,607,107.16
PHP 4,804,452.24 PHP 4,821,321.49
PARR.MT
Comparative Statement of Chan
For the Year Ended D
Opening
Beginning Capital
Atillo, Edizon B. PHP 500,000.00
Bables, Liza Mariz V. PHP 500,000.00
Batalla, Joseph H. PHP 500,000.00
Delos, Reyes Kimberly PHP 500,000.00
Jovero, Jewel D. PHP 500,000.00
Serdeña, Sean Andreius C. PHP 500,000.00
Total Beginning Capital PHP 3,000,000.00
Opening
Add(Loss): Net income (Net Loss)
Atillo, Edizon B. (8,442.33)
Bables, Liza Mariz V. (8,442.33)
Batalla, Joseph H. (8,442.33)
Delos, Reyes Kimberly (8,442.33)
Jovero, Jewel D. (8,442.33)
Serdeña, Sean Andreius C. (8,442.33)
Total Share in Net Income(Loss) (50,654.00)
Opening
Less: Withdrawals
Atillo, Edizon B. -
Bables, Liza Mariz V. -
Batalla, Joseph H. -
Delos, Reyes Kimberly -
Jovero, Jewel D. -
Serdeña, Sean Andreius C. -
Total Withdrawals -
Opening
Partner's Ending Capital
Atillo, Edizon B. 491,557.67
Bables, Liza Mariz V. 491,557.67
Batalla, Joseph H. 491,557.67
Delos, Reyes Kimberly 491,557.67
Jovero, Jewel D. 491,557.67
Serdeña, Sean Andreius C. 491,557.67
Total Ending Capital PHP 2,949,346.00
PARR.MT
Comparative Statement of Changes in Partner's Equity
For the Year Ended December 31
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 9,858,729.07
2022
803,553.58
803,553.58
803,553.58
803,553.58
803,553.58
803,553.58
4,821,321.49
2022
401,776.79
401,776.79
401,776.79
401,776.79
401,776.79
401,776.79
2,410,660.74
2022
2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
PHP 12,269,389.81
Note 1
CASH AND CASH
Opening
Cash on Hand 446,287.19
Petty Cash Fund 50,000.00
TOTAL 496,287.19
Note 2
FOOD SUPPLIES INVENTOR
2019
Food Supplies, Beginning -
Food Supplies, Purchased 70,680.00
TOTAL 70,680.00
Food Supplies, Used 56,544.00
Food Supplies, Unused 14,136.00
Note 3
RENTALS
Monthly rate
Rentals 600.00
Note 4
SCHEDULE OF KITCHEN SUPP
2019
Beginning -
Purchase 3,907.00
Kitchen supplies used 2,734.90
Ending 1,172.10
Note 5
SCHEDULE OF OFFICE SUPPL
2019
Beginning
Purchase 1,415.75
Office supplies used 991.03
Ending 424.73
Note 6
SCHEDULE OF MAINTENANCE SU
2019
Beginning
Purchase 2,340.00
Maintenance supplies used 1,638.00
Ending 702.00
Note 7
SANITATION AND CLEANING SUP
2019
Beginning
Purchase 6,039.00
Sanitation and Cleaning Supplies Used 4,227.30
Ending 1,811.70
SCHE
Total
Kitchen Tools 12,330.00
Office Tools 739.75
Furniture and Fixtures 35,999.00
Machineries & equipment 47,198.31
Leasehold Improvement 50,000.00
Total
Notes 8
SCHEDULE OF FURNIT
Opening
Furniture and Fixtures 35,999.00
Less: Accumulated Depreciation -
Carrying Amount 35,999.00
Notes 9
SCHEDULE OF MACHINE
Notes 10
SCHEDULE OF LEASEH
Notes 11
SCHEDULE OF K
Notes 12
SCHEDULE OF O
Total 146,267.06
Note 13
SALARIES EXPENSE
2019 - 2021
Monthly Salary
Manager 16,000.00
Chef 1 13,962.00
Chef 2 13,962.00
Service Crew 1 13,962.00
Service Crew 2 13,962.00
Cashier 13,962.00
Total 85,810.00
2022 - 2023
Monthly Salary
Manager 16,800.00
Chef 1 14,660.10
Chef 2 14,660.10
Service Crew 1 14,660.10
Service Crew 2 14,660.10
Cashier 14,660.10
Total 90,100.50
Note 14
SSS, PAG-IBIG, PHILHEALTH PAYABLE
Due to SSS
Due to Pag-ibig
Due to Philhealth
Total SSS, Pag-ibig, Philhealth Contribution Payable
Note 15
VAT PAYABLE
2019
Output Tax (sales) 1,895,040.00
Input Tax (purchases) 7,412.14
VAT Payable 1,887,627.86
Note 16
UTILITIES EXPENSE
2019
Electricity Expenses 60,000.00
Water Expenses 60,000.00
TOTAL UTILITIES EXPENSE 120,000.00
Note 17
GAS EXPENSE
2019
Gas Expense 13,680.00
TOTAL UTILITIES EXPENSE 13,680.00
CASH AND CASH EQUIVALENTS
RENTALS
SALARIES EXPENSE
2019 - 2021
2022 - 2023
2023
22,971.00
103,482.59
126,453.59
101,162.87
25,290.72
2023
5,204.06
5,121.28
3,584.90
6,740.44
2023
1,885.75
1,855.76
1,299.03
2,442.48
2023
3,116.84
3,067.26
2,147.08
4,037.02
2023
8,043.84
7,915.90
5,541.13
10,418.61
2019 2020
Acc Dep Dep exp Acc Dep
2,219.40 2,219.40 4,438.80
133.16 133.16 266.31
6,479.82 6,479.82 12,959.64
7,079.75 7,079.75 14,159.49
8,333.33 8,333.33 16,666.67
24,245.45 24,245.45 48,490.91
2022 2023
35,999.00 35,999.00
25,919.28 32,399.10
10,079.72 3,599.90
47,198.31 47,198.31
28,318.99 35,398.73
18,879.32 11,799.58
50,000.00 50,000.00
33,333.33 41,666.67
16,666.67 8,333.33
12,330.00 12,330.00
8,877.60 11,097.00
3,452.40 1,233.00
739.75 739.75
532.62 665.78
207.13 73.98
49,285.24 25,039.79
2022 2023
9,839.64 2,999.96
3,849.74 4,006.11
3,287.64 3,302.08
16,977.02 10,308.16
2023
2,774,528.06
10,852.12
2,763,675.95
2023
87,846.00
87,846.00
175,692.00
2023
20,028.89
20,028.89
2021 2022
Dep exp Acc Dep Dep exp Acc Dep
2,219.40 6,658.20 2,219.40 8,877.60
133.16 399.47 133.16 532.62
6,479.82 19,439.46 6,479.82 25,919.28
7,079.75 21,239.24 7,079.75 28,318.99
8,333.33 25,000.00 8,333.33 33,333.33
24,245.45 72,736.36 24,245.45 96,981.82
2019 2020
SSS Contribution Beg. - 7,602
Add: SSS Contribution Exp. 76,022 76,022
Total 76,022 83,625
Less: Payments 68,420 75,262
SSS Contribution Payable 7,602 8,362
2019 2020
Pag-ibig Contribution Beg. - 2,059
Add: Pag-ibig Contribution Exp. 20,594 20,594
Total 20,594 22,654
Less: Payments 18,535 20,388
Pag-ibig Contribution Payable 2,059 2,265
2019 2020
Philheath Contribution Beg. - 2,832
Add: Philhealth Contribution Exp. 28,317 28,317
Total 28,317 31,149
Less: Payments 25,486 28,034
Philhealth Contribution Payable 2,832 3,115
2023
Dep exp Acc Dep
2,219.40 11,097.00
133.16 665.78
6,479.82 32,399.10
7,079.75 35,398.73
8,333.33 41,666.67
24,245.45 121,227.27
2021 2022 2023
8,362 78,236 9,840
76,022 20,160 20,160
84,385 98,396 30,000
75,946 88,557 27,000
8,438 9,840 3,000
NOTE Opening
Current Assets:
Cash and Cash Equivalents 1 PHP 713,977.19
Food Supplies, Beginning/Ending Invento 2 2,075,400.00
3
Kitchen Supplies 4 3,907.00
Office Supplies 5 1,415.75
Maintenance Supplies 6 2,340.00
Sanitation and Cleaning supplies 7 6,039.00
Total Current Assets PHP 2,803,078.94
Liabilities:
Partners' Equity
Atillo, Edizon B. PHP 491,557.67
Bables, Liza Mariz V. PHP 491,557.67
Batalla, Joseph H. PHP 491,557.67
Delos Reyes, Kimberly PHP 491,557.67
Jovero, Jewel D. PHP 491,557.67
Serdeña, Sean Andreius C. PHP 491,557.67
Total Partners' Equity 2,949,346.00
2019 2020
ASSETS
35,999.00 35,999.00
6,479.82 12,959.64
47,198.31 47,198.31
7,079.75 14,159.49
50,000.00 50,000.00
7,500.00 15,000.00
12,330.00 12,330.00
2,219.40 4,438.80
739.75 739.75
133.16 266.31
PHP 122,854.94 PHP 99,442.82
PHP 5,179,438.93 PHP 7,499,407.95
2021 2022
35,999.00 35,999.00
19,439.46 25,919.28
47,198.31 47,198.31
21,239.24 28,318.99
50,000.00 50,000.00
22,500.00 30,000.00
12,330.00 12,330.00
6,658.20 8,877.60
739.75 739.75
399.47 532.62
PHP 76,030.70 PHP 52,618.57
PHP 9,901,634.07 PHP 12,312,294.80
1072624.72
-
Schedule o
Working Hourly
Employee
Hours Rate
Manager 8 -
Chef 1 8 67.13
Chef 2 8 67.13
Service Crew 1 8 67.13
Service Crew 2 8 67.13
Cashier 8 67.13
TOTAL ANNUAL SALARIES AND WAGES
Schedule o
Working Hourly
Employee
Hours Rate
Manager - -
Chef 1 8 67.13
Chef 2 8 67.13
Service Crew 1 8 67.13
Service Crew 2 8 67.13
Cashier 8 67.13
TOTAL ANNUAL SALARIES AND WAGES
PARR.MT
Schedule of Salaries and Wages
2019-2021
SSS
Employee Monthly Salary
ER EE
Manager 16,000.00 1,178.70 581.30
Chef 1 13,962.00 1,031.30 508.70
Chef 2 13,962.00 1,031.30 508.70
Service Crew 1 13,962.00 1,031.30 508.70
Service Crew 2 13,962.00 1,031.30 508.70
Cashier 13,962.00 1,031.30 508.70
TOTAL 85,810.00 6,335.20 3,124.80
EMPLOYER - EMP
SSS
Employee Monthly Salary
ER EE
Manager 16,800.00 1,178.70 581.30
Chef 1 14,660.10 1,068.20 526.80
Chef 2 14,660.10 1,068.20 526.80
Service Crew 1 14,660.10 1,068.20 526.80
Service Crew 2 14,660.10 1,068.20 526.80
Cashier 14,660.10 1,068.20 526.80
TOTAL 90,100.50 6,519.70 3,215.30
EMPLOYER - EMPLOYEE CONTRIBUTION
2019-2021
PhilHealth TOTAL
EE TMC ER EE
462.00 924.00 1,976.70 1,379.30
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
2,477.76 4,955.53 10,799.47 7,495.07
EMPLOYER - EMPLOYEE CONTRIBUTION
2019-2021
Uniform
Employee 13th Month Pay Total
Allowance
Manager - 16,000.00 16,000.00
Chef 1 - 13,962.00 13,962.00
Chef 2 - 13,962.00 13,962.00
Service Crew 1 - 13,962.00 13,962.00
Service Crew 2 - 13,962.00 13,962.00
Cashier - 13,962.00 13,962.00
Total - 85,810.00 85,810.00
Uniform
Employee 13th Month Pay Total
Allowance
Manager - 16,800.00 16,800.00
Chef 1 - 14,660.10 14,660.10
Chef 2 - 14,660.10 14,660.10
Service Crew 1 - 14,660.10 14,660.10
Service Crew 2 - 14,660.10 14,660.10
Cashier - 14,660.10 14,660.10
Total - 90,100.50 90,100.50
Comparativ
For the Y
Opening
Cash Flow From Operating Activities:
Net income(loss)
Add: Depreciation -
Decrease (Increase) Food Supplies (2,075,400.00)
Decrease (Increase) Prepaid Rent -
Decrease (Increase) Kitchen Supplies (3,907.00)
Decrease (Increase) Office Supplies (1,415.75)
Decrease (Increase) Maintenance Supplies (2,340.00)
Decrease (Increase) Sanitation and Cleaning Supplies (6,039.00)
Increase (decrease) in Salaries Payable -
Increase (Decrease) in SSS, Pag-ibig, Philhealth Payable -
Increase (Decrease) in VAT Payable -
Increase (Decrease) in Income Tax Payable -
Net Cash from Operating Activities PHP (2,089,101.75)
- - -
- - -
PHP - PHP - PHP -
- -
- -
PHP - PHP -
(2,410,660.74) -
(2,410,660.74) -
PHP 5,694,778.25 PHP 16,518,128.69
9,700,345.63 15,395,123.88
PHP 15,395,123.88 PHP 31,913,252.57