PRE-OPERATING AMOUNT

Beginning Inventory 78,991.92

Furniture & Fixtures 90,000.00
Equipment 243,500.00
Sanitary Tools & Supplies 1,720.00
Office Supplies 715.00
Store Supplies 335.00
Taxes & Licenses 12,742.00
Intangible Asset (POS System) 8,000.00
Leasehold Improvements 40,000.00
TOTAL 476,003.92

Particulars Amount
Petty Cash Fund 90,000.00
Cash fund for Salaries Expense 348,181.08
Cash fund for Advertising Expense 1,000.00
Cash fund for Utilities Expense 3,499.00
Miscellaneous fund 50,000.00
Repairs and maintenance 70,000.00
Contingent fund 60,776.00
Total Cash Retained 623,456.08

BOOKS
PARTICULARS COST QTY.
Fundamentals of Basic Accounting 450.00 5
Partnership and Corporation 430.00 5
Conceptual Framework 200.00 5
Intermediate Accounting 1 250.00 5
Intermediate Accounting 2 200.00 5
Intermediate Accounting 3 180.00 5
Practical Accounting 1 230.00 5
Practical Accounting 2 175.00 5
Government Accounting 569.00 5
Cost Accounting and Control 179.00 5
Accounting for Business Combination 230.00 5
Auditing Theory 200.00 5
Management Advisory Services 230.00 5
Income Taxation by Tabag and Garcia 620.00 5
Income Taxation by Banggawan 660.00 5
Obligations and Contracts 200.00 5
Business Law and Regulations 765.00 5
 Regulatory Framework and Legal Issues
695.00 5
in Business
Auditing and Assurance Concepts and
550.00 5
Applications
Principles of Auditing and Assurance
700.00 5
Services
Business Tax 680.00 5
Special Transaction 179.00 5
TOTAL 110
PRINTING
PARTICULARS COST QTY
PaperOne Bondpaper Long
1,150.00 4
(box/5reams)
PaperOne Bondpaper Short
950 4
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1,010.00 2
Epson L3250 Black Ink(box) 150 3
Epson L3250 Cyan Ink(box) 150 2
Epson L3250 Magenta Ink(box) 150 2
Epson L3250 Yellow Ink(box) 150 2
TOTAL 19
PHOTOCOPY
PARTICULARS COST QTY
PaperOne Bondpaper Long
1,150.00 4
(box/5reams)
PaperOne Bondpaper Short
950 4
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1,010.00 2
Workforce CMYK Ink set 900 2
TOTAL 12
SCHOOL SUPPLIES
PARTICULARS COST QTY
HBW Matrix Ballpen Black 3.38 50
HBW Matrix Ballpen Blue 3.38 50
HBW Matrix Ballpen Red 3.38 50
Gel Sign Pen 1.50 50
Pilot Gtech 0.3 70.42 12
Pilot Gtech 0.3 Refill (box/12pcs) 36.00 12
Pilot Gtech 0.4 (box/12pcs) 70.42 12
Pilot Gtech 0.4 Refill (box/12pcs) 36.00 12
Mongol 2 Pencil (box/50pcs) 2.18 50
Marker (box/12pcs) 2.91 12
Correction Tape 12.00 10
Worksheet (14 columns) 80.00 5
Excellent Yellow Pad (ream) 300.00 2
Advance Yellow Pad (ream) 440.00 2
Atlantic Yellow Pad (ream) 300.00 2
Easy write Intermediate Pad (ream) 270.00 1
Excellent Intermediate Pad (ream) 245.00 1
Idol kids Intermediate Pad (ream/10pads) 248.00 1
Manila Paper (pack) 125.00 2
3x3 Sticky notes (100sheets) 9.00 10
Brown Folder Long (pack/100pcs) 2.80 100
Brown Folder Short (pack/100pcs) 2.55 100
Envelope Long (pack/100pcs) 2.00 100
Envelope Short (pack/100pcs) 1.65 100
Paper Clip (box/100pcs) 0.29 100
Transparent Folder Long (pack/100pcs) 0.70 100

Transparent Folder Short (pack/100pcs) 0.64 100

Ruler (pack/12pcs) 4.66 12
Construction Paper (pack) 28.00 20
Oslo Paper (ream/250sheets) 185.00 2
PaperOne Bondpaper Long (box/5reams) 1150.00 1
PaperOne Bondpaper Short
950.00 1
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1010.00 1
TOTAL 1083
GRAND TOTAL

Furniture and Fixtures

Particulars Cost Qty.
Chair 500.00 6
Tables 2,000.00 5
Filing Cabinet 7,000.00 1
Wall Bookshelf Set 60,000.00 1
Small Cabinet Set 10,000.00 1
TOTAL 79,500.00
Equipment
Particulars Cost Qty.
Epson EcoTank Printer 13,500.00 1
Epson WorkForce Pro WF-C878R 200,000.00 1
Ceiling Fans 3,000.00 2
POS Computers 15,000.00 1
CCTV Camera 1,500.00 3
Fire Extinguisher 1,500.00 1
Vacuum Cleaner 3,000.00 1
Total 237,500.00

Leasehold Improvement
Particulars Amount Useful Life
Restroom 10,000.00 10
Paint 1,000.00 10
Walls 8,000.00 10
Office 5,000.00 10
Electrical 5,000.00 10
Counter Tops 10,000.00 15
Sink 1,000.00 5
Total 40,000.00

Intangible Asset Cost Useful Life

Point of Sale System 8,000 5
TOTAL 8,000

Utilities Expense Monthly Annually

Electricity 1,500.00 18,000.00
Water 500 6,000.00
Internet 1,499.00 17,988.00
TOTAL 3,499.00 41,988.00

Store Supplies Quantity Cost

Papers Bag for Packing (Per Pack) 100 2.00
Scotch Tape (Rolls) 5 15.00
Stapler/ Wires (Box) 2 30.00
TOTAL 47.00

Office Supplies Quantity Cost

Bond Papers / Rim 1 250.00
Inks 1 85.00
Scissors 2 25.00
Pens 3 10.00
Tapes 2 15.00
 Stapler 2 75.00
Paper Organizer 1 120.00
Total 580.00

Sanitary Tools and Supplies Expense Cost Qty.

Soft brooms 60 1
Dustpan 50 1
Cleaning rags 25 3
Doormats 100 2
Alcohol 50 1
Spray bottles 25 1
Multi-Purpose Duster 60 1
Mop 750 1
Garbage bins 150 3
Total

POSITION #. SALARY
Cashier 1 8,000
Printing operators 1 8,000
Retail staff 1 7,500
Bookkeeper 1 8,800
TOTAL 32,300

Depreciation Expense
Particulars Total Cost Scrap Value
Furniture and Fixtures 90,000 7,300.00
Equipment 243,500 17,562.50
Leasehold Improvement 40,000 5,000.00
Amortization Expense
Point of Sale System 8,000 1,600
Total 381,500

Documents required for SEC Registrati Amount

• Name Verification Slip -
• Articles of Partnership -
• Joint Affidavit -
• Certificate of Registration with the SEC 6,750.00
Business registration with the Social Security System (SSS)
• Registration Fee 500
• SSS Certification or Clearance -
• Documentary Stamp Tax 30
Registration with other government-mandated agencies
• PhilHealth 500
• Taxpayer-applicant with existing Taxpaye 500
• Pag-IBIG Fund 125
• Department of Trade and Industry Regist 500
• Department of Labor and Employment 500
Mayor’s/Business Permit
• Barangay Clearance 200
• Business Permit Application Form -
• Public Liability Insurance (for Restaurant 2,577.00
• Authorization Letter of the owner/s with I -
• Contract of a lease -
• Community Tax Certificate or CEDULA 60
• Registration with the Bureau of Internal 500
TOTAL 12,742.00

Advertising Expense
Particulars Cost
Flyers 500.00
Tarpaulin 500.00
TOTAL 1,000.00
Partners Amount Particulars
GSA 1,100,000 Cash
Total 1,100,000

1,099,460.00
476,543.92

AMOUNT
2,250.00
2,150.00
1,000.00
1,250.00
1,000.00
900.00
1,150.00
875.00
2,845.00
895.00
1,150.00
1,000.00
1,150.00
3,100.00
3,300.00
1,000.00
3,825.00
 3,475.00

2,750.00

3,500.00
3,400.00
895.00
42,860.00

AMOUNT
4,600.00

3,800.00

2,020.00
450
300
300
300
11,770.00

AMOUNT
4,600.00

3,800.00

2,020.00
1,800.00
12,220.00

AMOUNT
169.00
169.00
169.00
75.00
845.04
432.00
845.04
432.00
109.00
34.92
120.00
 400.00
600.00
880.00
600.00
270.00
245.00
248.00
250.00
90.00
280.00
255.00
200.00
165.00
29.00
70.00

64.00
55.92
560.00
370.00
1,150.00

950.00
1,010.00
12142
78,991.92

ure and Fixtures

Amount Useful Life Depreciation Expense
3,000.00 5 600.00
10,000.00 10 1,000.00
7,000.00 10 700.00
60,000.00 15 4,000.00
10,000.00 10 1,000.00
90,000.00 7,300.00
Equipment
Amount Useful Life Depreciation Expense
13,500.00 5 2,700.00
200,000.00 20 10,000.00
6,000.00 5 1,200.00
 15,000.00 6 2,500.00
4,500.00 8 562.50
1,500.00 5 300.00
3,000.00 10 300.00
243,500.00 17,562.50

Depreciation Expense
1,000.00
400.00
1,000.00
600.00
500.00
1,000.00
500.00
5,000.00

Depreciation Expense
1,600
1,600

Amount
200.00
75.00
60.00
335.00

Amount
250.00
85.00
50.00
30.00
30.00
 150.00
120.00
715.00

Amount
60
50
75
200
50
25
60
750
450
1,720.00

PHIC PAG
TOTAL SSS (3.67%) IBIG
-4.50% (2%)
8,000 293.6 360 160
8,000 293.6 360 160
7,500 275.25 337.5 150
8,800 322.96 396 176
32,300 1,185 1,454 646

Depreciation Cost
82,700.00
225,937.50
35,000.00

6,400.00
350,037.50
TOTAL CONTRIBUTION
ANNUAL FRINGE BENEFIT
NET SALARYANNUALLY
813.6 9,763.20 7,186 86,237
813.6 9,763.20 7,186 86,237
762.75 9,153.00 6,737 80,847
894.96 10,739.52 7,905 94,860
3,285 39,418.92 29,015 348,181
 Akda
Service Number of Demands in a Year
No. of Interested
s and
Respondents
Product
s 1 2
Books 40/70 18 14
Number of Demands in a Month
1 2
School
51/70 17 21
Supplies
Type of Printing Service
Printing
61/70 29
PRINTING SERVICE
Type of Color to Print
Black and White
12
Number of Papers needed to Print for Black and W
5 10
4 5
Number of Papers needed to Print for Colored
5 10
10 4
PHOTOCOPYING SERVICE
Type of Color to Print
Black and White
29
Number of Papers needed to Photocopy for Black and
5 10
9 12
Number of Papers needed to Photocopy for Color
5 10
3 0
Total 297/450
POPULATION BASED ON 70 RESPONDENTS

Staff 72 Books

College Students 2,234

SHS Students 150 School Supplies

Basic Ed. Students 264

2456 Printing
 Total
Service or
mber of Demands in a Year CALCULATION
Product to
Sell
3 4 40
73
5 3 18
mber of Demands in a Month
3 4 51
102
9 4
17
Type of Printing Service
Photocopying
32 61
PRINTING SERVICE
Type of Color to Print
Colored
17 29
eeded to Print for Black and White in a Month
10 20 30 12
5 2 1 140 20
rs needed to Print for Colored in a Month
10 20 30 17
4 2 1 160 50
HOTOCOPYING SERVICE
Type of Color to Print
nd White Colored
29 3 32
ed to Photocopy for Black and White in a Month
10 20 30 29
12 6 2 345 45
needed to Photocopy for Colored in a Month
10 20 30 3
0 0 0 15 15
835
D ON 70 RESPONDENTS BASED ON 2720
40
57.14% 2720 1,554 18 14 5
1 2 3
699 544 194
699 1,088 583
72.86% 2720 1,982 51
17 21 9
1 2 3
661 816 350
661 1,632 1,049
87.14% 2720 2,370 61
29 32
1,127 1,243
CALCULATIONS 70

40
28 15 12 57.14%

51

42 27 16 72.86%

61 87.14%

29

12
50 40 30

17
40 40 30

32

29
120 120 60

3
0 0 0
 ANNUALLY MONTHLY

3
4
117
466 2,837 236

4
4
155
622 47,561 3,963

28,443 2,370
 SUMMARY OF PROJECTED SALES
PROJECTED MONTHLY SALES PROJ
Particulars Monthly Sales 2025
Books 3,372.18 40,466.20
School Supplies 10,909.91 130,918.94
Printing 51,198.00 614,376.00
Photocopying 10,534.00 126,408.00
Total 76,014.10 912,169.14

SUMMARY OF PROJECTED PURCHASES

PROJECTED MONTHLY PURCHASES PROJEC
Particulars Monthly Purchases 2025
Books 3,571.67 42,860.00
School Supplies 12,141.92 145,703.04
Printing 11,770.00 141,240.00
Photocopying 12,220.00 146,640.00
Total 39,703.59 476,443.04

COST OF GOODS SOLD

2025 2026
Beginning Inventory 132,172.48
Purchases 476,443.04 524,087.34
Cost of Goods Available for Sale
Less: Ending Inventory (132,172.48) (145,389.73)
COST OF GOODS SOLD 344,270.56 510,870.10

STORE SUPPLIES EXPENSE

Particulars 2025 2026
Papers Bag for Packing (Per Pack) 200.00 202.00
Scotch Tape (Rolls) 75.00 75.75
Stapler/ Wires (Box) 60.00 60.60
TOTAL 335.00 338.35

OFFICE SUPPLIES EXPENSE

Particulars 2025 2026
Bond Papers / Rim 250.00 252.50
Inks 85.00 85.85
Scissors 50.00 50.50
Pens 30.00 30.30
Tapes 30.00 30.30
Stapler 150.00 151.50
Paper Organizer 120.00 121.20
TOTAL 715.00 722.15
 SANITARY TOOLS AND SUPPLIES EXPENSE
Particulars 2025 2026
Soft brooms 60 60.60
Dustpan 50 50.50
Cleaning rags 75 75.75
Doormats 200 202.00
Alcohol 50 50.50
Spray bottles 25 25.25
Multi-Purpose Duster 60 60.60
Mop 750 757.50
Garbage bins 450 454.50
Total 1720 1,737.20

SALARIES EXPENSE
Particulars 2025 2026
Cashier 86,237 87,099.17
Printing operators 86,237 87,099.17
Retail staff 80,847 81,655.47
Bookkeeper 94,860 95,809.08
TOTAL 348,181 351,662.89

FRINGE BENEFIT EXPENSE

Particulars 2025 2026
Cashier 9,763.20 9,860.83
Printing operators 9,763.20 9,860.83
Retail staff 9,153.00 9,244.53
Bookkeeper 10,739.52 10,846.92
TOTAL 39,418.92 39,813.11

FURNITURE AND FIXTURES

Particulars Cost Qty.
Chair 500.00 6
Tables 2,000.00 5
Filing Cabinet 7,000.00 1
Wall Bookshelf Set 60,000.00 1
Small Cabinet Set 10,000.00 1
TOTAL 79,500.00

EQUIPMENT
Particulars Cost Qty.
Epson EcoTank Printer 13,500.00 1
Epson WorkForce Pro WF-C878R 200,000.00 1
Ceiling Fans 3,000.00 2
POS Computers 15,000.00 1
CCTV Camera 1,500.00 3
Fire Extinguisher 1,500.00 1
Vacuum Cleaner 3,000.00 1
Total 237,500.00

Leasehold Improvement
Particulars Amount Useful Life
Restroom 10,000.00 10
Paint 1,000.00 10
Walls 8,000.00 10
Office 5,000.00 10
Electrical 5,000.00 10
Counter Tops 10,000.00 15
Sink 1,000.00 5
Total 40,000.00

Intangible Asset Cost Useful Life

Point of Sale System 8,000 5
TOTAL 8,000

PURCHASES
LIST OF INVENTORY
BOOKS
PARTICULARS COST QTY.
Fundamentals of Basic Accounting 450 5
Partnership and Corporation 430 5
Conceptual Framework 200 5
Intermediate Accounting 1 250 5
Intermediate Accounting 2 200 5
Intermediate Accounting 3 180 5
Practical Accounting 1 230 5
Practical Accounting 2 175 5
Government Accounting 569 5
Cost Accounting and Control 179 5
Accounting for Business Combination 230 5
Auditing Theory 200 5
Management Advisory Services 230 5
Income Taxation by Tabag and Garcia 620 5
Income Taxation by Banggawan 660 5
Obligations and Contracts 200 5
Business Law and Regulations 765 5
Regulatory Framework and Legal
695 5
Issues in Business
Auditing and Assurance Concepts and
550 5
Applications
Principles of Auditing and Assurance
700 5
Services
Business Tax 680 5
Special Transaction 179 5
TOTAL (ANNUALLY) 110
PRINTING
PARTICULARS COST QTY
PaperOne Bondpaper Long
1,150.00 4
(box/5reams)
PaperOne Bondpaper Short
950 4
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1,010.00 2
Epson L3250 Black Ink(box) 150 3
Epson L3250 Cyan Ink(box) 150 2
Epson L3250 Magenta Ink(box) 150 2
Epson L3250 Yellow Ink(box) 150 2
TOTAL (MONTHLY) 19
TOTAL (ANNUALLY) 228
PHOTOCOPY
PARTICULARS COST QTY
PaperOne Bondpaper Long
1,150.00 4
(box/5reams)
PaperOne Bondpaper Short
950 4
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1,010.00 2
Workforce CMYK Ink set 900 2
TOTAL (MONTHLY) 12
TOTAL (ANNUALLY) 144
SCHOOL SUPPLIES
PARTICULARS COST QTY
HBW Matrix Ballpen Black 3.38 50
HBW Matrix Ballpen Blue 3.38 50
HBW Matrix Ballpen Red 3.38 50
Gel Sign Pen 1.50 50
Pilot Gtech 0.3 70.42 12
Pilot Gtech 0.3 Refill (box/12pcs) 36.00 12
Pilot Gtech 0.4 (box/12pcs) 70.42 12
Pilot Gtech 0.4 Refill (box/12pcs) 36.00 12
Mongol 2 Pencil (box/50pcs) 2.18 50
Marker (box/12pcs) 2.91 12
Correction Tape 12.00 10
Worksheet (14 columns) 80.00 5
Excellent Yellow Pad (ream) 300.00 2
Advance Yellow Pad (ream) 440.00 2
Atlantic Yellow Pad (ream) 300.00 2
Easy write Intermediate Pad (ream) 270.00 1
Excellent Intermediate Pad (ream) 245.00 1
Idol kids Intermediate Pad
248.00 1
(ream/10pads)
Manila Paper (pack) 125.00 2
3x3 Sticky notes (100sheets) 9.00 10
Brown Folder Long (pack/100pcs) 2.80 100
Brown Folder Short (pack/100pcs) 2.55 100
Envelope Long (pack/100pcs) 2.00 100
Envelope Short (pack/100pcs) 1.65 100
Paper Clip (box/100pcs) 0.29 100
Transparent Folder Long
0.70 100
(pack/100pcs)
Transparent Folder Short
0.64 100
(pack/100pcs)
Ruler (pack/12pcs) 4.66 12
Construction Paper (pack) 28.00 20
Oslo Paper (ream/250sheets) 185.00 2
PaperOne Bondpaper Long
1150.00 1
(box/5reams)
PaperOne Bondpaper Short
950.00 1
(box/5reams)
PaperOne Bondpaper A4 (box/5reams) 1010.00 1
TOTAL (MONTHLY) 1083
TOTAL (ANNUALLY) 12996
GRAND TOTAL ANNUALLY
MARY OF PROJECTED SALES
PROJECTED ANNUAL SALES
2026 2027 2028 2,029.00
44,512.82 48,964.10 53,860.51 59,246.56
144,010.84 158,411.92 174,253.11 191,678.43
675,813.60 743,394.96 817,734.46 899,507.90
139,048.80 152,953.68 168,249.05 185,073.95
1,003,386.06 1,103,724.66 1,214,097.13 1,335,506.84

Y OF PROJECTED PURCHASES
PROJECTED ANNUAL PURCHASES
2026 2027 2028 2,029.00
43,288.60 43,721.49 44,158.70 44,600.29
147,160.07 148,631.67 150,117.99 151,619.17
142,652.40 144,078.92 145,519.71 146,974.91
148,106.40 149,587.46 151,083.34 152,594.17
481,207.47 486,019.55 490,879.74 495,788.54

F GOODS SOLD
2027 2028 2029
145,389.73 159,928.70 175,921.57
576,496.08 634,145.69 697,560.25

(159,928.70) (175,921.57) (193,513.73)

561,957.11 618,152.82 679,968.10

PPLIES EXPENSE
2027 2028 2029
204.02 206.06 208.12
76.51 77.27 78.05
61.21 61.82 62.44
341.73 345.15 348.60

UPPLIES EXPENSE
2027 2028 2029
255.03 257.58 260.15
86.71 87.58 88.45
51.01 51.52 52.03
30.60 30.91 31.22
30.60 30.91 31.22
153.02 154.55 156.09
122.41 123.64 124.87
729.37 736.67 744.03
 AND SUPPLIES EXPENSE
2027 2028 2029
61.21 61.82 62.44
51.01 51.52 52.03
76.51 77.27 78.05
204.02 206.06 208.12
51.01 51.52 52.03
25.50 25.76 26.02
61.21 61.82 62.44
765.08 772.73 780.45
459.05 463.64 468.27
1,754.57 1,772.12 1,789.84

RIES EXPENSE
2027 2028 2029
87,970.16 88,849.86 89,738.36
87,970.16 88,849.86 89,738.36
82,472.02 83,296.74 84,129.71
96,767.18 97,734.85 98,712.20
355,179.52 358,731.31 362,318.63

ENEFIT EXPENSE
2027 2028 2029
9,959.44 10,059.03 10,159.63
9,959.44 10,059.03 10,159.63
9,336.98 9,430.35 9,524.65
10,955.38 11,064.94 11,175.59
40,211.24 40,613.35 41,019.49

RE AND FIXTURES
Amount Useful Life Depreciation Expense
3,000.00 5 600.00
10,000.00 10 1,000.00
7,000.00 10 700.00
60,000.00 15 4,000.00
10,000.00 10 1,000.00
90,000.00 7,300.00

QUIPMENT
Amount Useful Life Depreciation Expense
13,500.00 5 2,700.00
 200,000.00 20 10,000.00
6,000.00 5 1,200.00
15,000.00 6 2,500.00
4,500.00 8 562.50
1,500.00 5 300.00
3,000.00 10 300.00
243,500.00 17,562.50

Depreciation Expense
1,000.00
400.00
1,000.00
600.00
500.00
1,000.00
500.00
5,000.00

Depreciation Expense
1,600
1,600

ENDING INVENTORY
TOTAL UNITS LEFT AMOUNT
AMOUNT (In units) (In Peso)
2,250.00 5 0 -
2,150.00 5 1 430.00
1,000.00 5 1 200.00
1,250.00 5 0 -
1,000.00 5 0 -
900.00 5 1 180.00
1,150.00 5 1 230.00
875.00 5 1 175.00
2,845.00 5 1 569.00
895.00 5 1 179.00
1,150.00 5 1 230.00
1,000.00 5 1 200.00
1,150.00 5 1 230.00
3,100.00 5 1 620.00
3,300.00 5 1 660.00
1,000.00 5 1 200.00
3,825.00 5 1 765.00
 3,475.00 5 1 695.00

2,750.00 5 1 550.00

3,500.00 5 1 700.00
3,400.00 5 1 680.00
895.00 5 1 179.00
42,860.00 110 19 7,672.00

AMOUNT TOTAL UNITS LEFT AMOUNT

4,600.00 4 1 1,150.00

3,800.00 4 1 950.00

2,020.00 2 1 1,010.00
450.00 3 1 150.00
300.00 2 1 150.00
300.00 2 1 150.00
300.00 2 1 150.00
11,770.00 19 7 3,710.00
141,240.00 228 84 44,520.00

AMOUNT TOTAL UNITS LEFT AMOUNT

4,600.00 4 1 1,150.00

3,800.00 4 0 950.00

2,020.00 2 1 1,010.00
1,800.00 2 1 900.00
12,220.00 12 3 4,010.00
146,640.00 144 36 48,120.00

AMOUNT TOTAL UNITS LEFT AMOUNT

169.00 50 4 13.52
169.00 50 10 33.80
169.00 50 20 67.60
75.00 50 5 7.50
845.04 12 1 70.42
432.00 12 1 36.00
845.04 12 2 140.84
432.00 12 1 36.00
109.00 50 3 6.54
 34.92 12 2 5.82
120.00 10 0 -
400.00 5 2 160.00
600.00 2 1 300.00
880.00 2 1 440.00
600.00 2 1 300.00
270.00 1 0 -
245.00 1 0 -
248.00 1 1 248.00
250.00 2 0 -
90.00 10 3 27.00
280.00 100 30 84.00
255.00 100 45 114.75
200.00 100 55 110.00
165.00 100 60 99.00
29.00 100 45 13.05
70.00 100 55 38.50

64.00 100 60 38.40

55.92 12 5 23.30
560.00 20 2 56.00
370.00 2 1 185.00
1,150.00 1 0 -

950.00 1 0 -

1,010.00 1 0 -
12,141.92 1083 416 2,655.04
145,703.04 12996 4992 31,860.48
476,443.04 13478 5131 132,172.48
 SALES
Price Qty. Amount ANNUAL NA DAAN ANG BOOKS

517.50 5 2,587.50
494.50 4 1,978.00
230.00 4 920.00
287.50 5 1,437.50
230.00 5 1,150.00
207.00 4 828.00
264.50 4 1,058.00
201.25 4 805.00
654.35 4 2,617.40
205.85 4 823.40
264.50 4 1,058.00
230.00 4 920.00
264.50 4 1,058.00
713.00 4 2,852.00
759.00 4 3,036.00
230.00 4 920.00
879.75 4 3,519.00
 799.25 4 3,197.00

632.50 4 2,530.00

805.00 4 3,220.00
782.00 4 3,128.00
205.85 4 823.40
9,857.80 91 40,466.20

Price Qty. Amount

1,322.50 3 3,967.50

1,092.50 3 3,277.50

1,161.50 1 1,161.50
172.50 2 345.00
172.50 1 172.50
172.50 1 172.50
172.50 1 172.50
4,266.50 12 51,198.00
51,198.00 144 614,376.00

Price Qty. Amount

1,322.50 3 3,967.50

1,092.50 4 4,370.00

1,161.50 1 1,161.50
1,035.00 1 1,035.00
4,611.50 9 10,534.00
55,338.00 108 126,408.00

Price Qty. Amount

3.89 46 178.80
3.89 40 155.48
3.89 30 116.61
1.72 45 77.63
80.98 11 890.81
41.40 11 455.40
80.98 10 809.83
41.40 11 455.40
2.51 47 117.83
 3.35 10 33.46
13.80 10 138.00
92.00 3 276.00
345.00 1 345.00
506.00 1 506.00
345.00 1 345.00
310.50 1 310.50
281.75 1 281.75
0
285.20 -
143.75 2 287.50
10.35 7 72.45
3.22 70 225.40
2.93 55 161.29
2.30 45 103.50
1.90 40 75.90
0.33 55 18.34
45
0.80 36.22
40
0.74 29.44
5.36 7 37.51
32.20 18 579.60
212.75 1 212.75
1
1,322.50 1,322.50
1
1,092.50 1,092.50
1
1,161.50 1,161.50
6,436.39 667 10,909.91
77,236.67 8004 130,918.94
8347 912,169.14
 STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR 2024-2029
PARTICULARS Notes 2025
Sales 912,169.14
Less: Cost of Good Sold (344,270.56)
Net Sales 567,898.58
Less: Operating Expenses
Utilities Expense (41,988.00)
Store Supplies Expense (335.00)
Office Supplies (715.00)
Sanitary Tools and Supplies Expense (1,720.00)
Salaries expense (348,181.08)

Taxes and Licenses (12,742.00)

Advertising Expense (1,000.00)
Depreciation Expense (31,462.50)
Fringe Benefit Expense (39,418.92)
Total Expenses (477,562.50)
Net Income Before Tax 90,336.08
Provision of Income Tax 10%
Income Tax Expenses 9,033.61
NET INCOME 81,302.48
NCIAL PERFORMANCE
AR 2024-2029
2026 2027 2028 2029
1,003,386.06 1,103,724.66 1,214,097.13 1,335,506.84
(510,870.10) (561,957.11) (618,152.82) (679,968.10)
1,514,256.15 1,665,681.77 1,832,249.95 2,015,474.94

(42,407.88) (42,831.96) (43,260.28) (43,692.88)

(338.35) (341.73) (345.15) (348.60)
(722.15) (729.37) (736.67) (744.03)
(1,737.20) (1,754.57) (1,772.12) (1,789.84)
(351,662.89) (355,179.52) (358,731.31) (362,318.63)

(12,742.00) (12,742.00) (12,742.00) (12,742.00)

(31,462.50) (31,462.50) (31,462.50) (31,462.50)

(39,813.11) (40,211.24) (40,613.35) (41,019.49)
(480,886.08) (485,252.90) (489,663.38) (494,117.97)
1,033,370.07 1,180,428.87 1,342,586.57 1,521,356.97
10% 10% 10% 10%
103,337.01 118,042.89 134,258.66 152,135.70
930,033.07 1,062,385.99 1,208,327.91 1,369,221.28
 AKDA
STATEMENT OF CASH FLOW
FOR THE YEAR 2024-2029
2025
Cash flows from operating activities
Cash Received from Sale of Merchandise 912,169.14

Utilities Expense (41,988.00)

Store Supplies Expense (335.00)
Office Supplies (715.00)
Sanitary Tools and Supplies Expense (1,720.00)
Salaries expense (348,181.08)
Fringe Benefit Expense (39,418.92)
Taxes and Licenses (12,742.00)
Advertising Expense (1,000.00)
Payment for tax expense
Payment for Purchases (476,443.04)
Net cash provided by operating expenses (10,373.90)
Cash Flows From Investing Activities
Leasehold Improvements 40,000.00
Investment in Intangible Asset (POS System) 8,000.00
Purchase of Equipment 243,500.00
Purchase of Furniture and Fixtures 90,000.00
NET CASH PROVIDED BY INVESTING ACTIVIT 381,500.00

Cash Flows from Financing Activities

Share Capital 1,100,000.00
Dividends paid (8,130.25)
NET CASH PROVIDED BY FINANCING ACTIVI 1,091,869.75

Net Increase (decrease) in cash 699,995.86

Add: Cash balance at the beginning of the period
Cash balance at the end of the period 699,995.86
 AKDA
STATEMENT OF CASH FLOW
FOR THE YEAR 2024-2029
2026 2027 2028 2029

1,003,386.06 1,103,724.66 1,214,097.13 1,335,506.84

(42,407.88) (42,831.96) (43,260.28) (43,692.88)

(338.35) (341.73) (345.15) (348.60)
(722.15) (729.37) (736.67) (744.03)
(1,737.20) (1,754.57) (1,772.12) (1,789.84)
(351,662.89) (355,179.52) (358,731.31) (362,318.63)
(39,813.11) (40,211.24) (40,613.35) (41,019.49)
(12,742.00) (12,742.00) (12,742.00) (12,742.00)

(9,033.61) (9,123.94) (9,215.18) (9,307.34)

(481,207.47) (486,019.55) (490,879.74) (495,788.54)
63,721.40 154,790.78 255,801.33 367,755.50

1,100,000.00 1,100,000.00 1,100,000.00 1,100,000.00

(93,003.31) (106,238.60) (120,832.79) (136,922.13)
1,006,996.69 993,761.40 979,167.21 963,077.87

1,070,718.09 1,148,552.18 1,234,968.54 1,330,833.37

699,995.86 1,770,713.95 2,919,266.13 4,154,234.66
1,770,713.95 2,919,266.13 4,154,234.66 5,485,068.04 -
 AKDA
STATEMENT OF FINANCIAL POS
FOR THE YEAR 2024-2029
PARTICULARS Notes 2025
ASSET
Current Assets:
Cash 699,995.86
Inventory 132,172.48
Total Current Assets 832,168.34

Non-Current Assets:
Tangible asset
Equipment 243,500.00
Furnitures & Fixtures 90,000.00
Leasehold Improvement 40,000.00
Total Tangible Asset 373,500.00
Intangible asset
Point-Of-Sale Software 8,000.00
Total Non-Current Assets 381,500.00
Total Assets 1,213,668.34

LIABILITIES
Income Tax Payable 9,033.61
Total Liabilities 9,033.61

OWNER'S EQUITY
Shareholder's Capital 1,100,000.00
Retained Earnings:
Appropriated (50%) 40,651.24
Unappropriated (50%) 40,651.24
Dividends Paid (10%) -
Total Owner's Equity 1,181,302.48

Total Liabilities and Owner's Equity 1,190,336.08

(23,332.25)
 AKDA
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR 2024-2029
2026 2027 2028 2029

1,770,713.95 2,919,266.13 4,154,234.66 5,485,068.04

145,389.73 159,928.70 175,921.57 193,513.73
1,916,103.68 3,079,194.83 4,330,156.24 5,678,581.77

225,937.50 208,375.00 190,812.50 173,250.00

82,700.00 75,400.00 68,100.00 60,800.00
35,000.00 30,000.00 25,000.00 20,000.00
343,637.50 313,775.00 283,912.50 254,050.00

6,400.00 4,800.00 3,200.00 1,600.00

350,037.50 318,575.00 287,112.50 255,650.00
2,266,141.18 3,397,769.83 4,617,268.74 5,934,231.77

103,337.01 118,042.89 134,258.66 152,135.70

103,337.01 118,042.89 134,258.66 152,135.70

1,100,000.00 1,100,000.00 1,100,000.00 1,100,000.00

465,016.53 531,192.99 604,163.96 684,610.64

465,016.53 531,192.99 604,163.96 684,610.64
- - - -
2,030,033.07 2,162,385.99 2,308,327.91 2,469,221.28

2,133,370.07 2,280,428.87 2,442,586.57 2,621,356.97

(132,771.10) (1,117,340.96) (2,174,682.17) (3,312,874.79)