TRANSACTION MANAGEMENT

DATE DESCRIPTION AMOUNT EXPENSE SALES

25/11/2024 Bought raw ingedients and materials $ (13,000.00)
28/11/2024 Production Cost $ (5,000.00) $ 5,000.00
01/12/2024 Sold 15 croissants $ 750.00 $ 750.00
03/12/2024 Restock of Cookies $ (400.00)
03/12/2024 Brought 5kg of flour $ (400.00)
05/12/2024 Sold 10 cupcakes $ 500.00 $ 500.00
06/12/2024 Paid monthly rent $ (5,000.00) $ 5,000.00
08/12/2024 Sold 25 assorted pastries $ 1,250.00 $ 1,250.00
09/12/2024 Bought sugar and butter $ (600.00)
09/12/2024 Restock of Croissant $ (750.00)
10/12/2024 Sold 20 cookies $ 800.00 $ 800.00
11/12/2024 Restock of Cupcakes $ (1,000.00)
13/12/2024 Paid electricity bill $ (2,000.00) $ 2,000.00
13/12/2024 Restock of Assorted Pastries $ (1,250.00)
15/12/2024 Sold 30 cupcakes $ 1,500.00 $ 1,500.00
16/12/2024 Bought new baking trays $ (1,000.00)
17/12/2024 Paid employee salaries $ (6,000.00) $ 6,000.00
18/12/2024 Sold 50 assorted pastries $ 2,500.00 $ 2,500.00
19/12/2024 Sold 40 croissants $ 2,000.00 $ 2,000.00
20/12/2024 Bought 10 kg of flour $ (800.00)
20/12/2024 Restock of Cookies $ (1,200.00)
21/12/2024 Sold 25 cookies $ 1,000.00 $ 1,000.00
22/12/2024 Paid monthly rent $ (5,000.00) $ 5,000.00
23/12/2024 Bought sugar and eggs $ (700.00)
24/12/2024 Sold 20 cupcakes $ 1,000.00 $ 1,000.00
25/12/2024 Paid water bill $ (1,200.00) $ 1,200.00
25/12/2024 Restock of Cupcakes $ (1,500.00)
26/12/2024 Sold 50 assorted pastries $ 2,500.00 $ 2,500.00
27/12/2024 Bought packaging materials $ (900.00)
28/12/2024 Paid employee salaries $ (6,000.00) $ 6,000.00
29/12/2024 Sold 30 cupcakes $ 1,500.00 $ 1,500.00
30/12/2024 Restock of Croissant $ (2,000.00)
TOTAL $ 15,300.00 $ (55,700.00) $ 30,200.00 $ 15,300.00
AGEMENT
PURCHASE HIGHEST SALES $ 2,500.00
$ 13,000.00 LOWEST SALES $ 500.00

HIGHEST PURCHASE $ 6,000.00

$ 400.00 LOWEST PURCHASE $ 1,200.00
$ 1,200.00
HIGHEST EXPENSE $ 13,000.00
LOWEST EXPENSE $ 400.00

$ 600.00
$ 750.00

$ 1,000.00

$ 1,250.00

$ 1,000.00

$ 800.00
$ 1,200.00

$ 700.00

$ 1,500.00

$ 900.00

$ 2,000.00
$ 26,300.00
 ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE
DATE DESCRIPTION AMOUNT STATUS DATE
01/12/2024 Sold 15 croissants $ 750.00 Pending 25/11/2024
05/12/2024 Sold 10 cupcakes $ 500.00 Pending 03/12/2024
08/12/2024 Sold 25 assorted pastries $ 1,250.00 Pending 09/12/2024
10/12/2024 Sold 20 cookies $ 800.00 Pending 16/12/2024
15/12/2024 Sold 30 cupcakes $ (1,500.00) Paid 20/12/2024
18/12/2024 Sold 50 assorted pastries $ 2,500.00 Pending 23/12/2024
19/12/2024 Sold 40 croissants $ (2,000.00) Paid 27/12/2024
21/12/2024 Sold 25 cookies $ (1,000.00) Paid
24/12/2024 Sold 20 cupcakes $ 1,000.00 Pending
26/12/2024 Sold 50 assorted pastries $ 2,500.00 Pending
29/12/2024 Sold 30 cupcakes $ (1,500.00) Paid
TOTAL: $ 3,300.00 TOTAL:

EXPECTED RECEIVABLES: $ 9,300.00

 ACCOUNTS PAYABLE
DESCRIPTION AMOUNT STATUS
Bought raw ingedients and materials $ 13,000.00 Pending
Brought 5kg of flour $ 400.00 Pending
Bought sugar and butter $ 600.00 Pending
Bought new baking trays $ 1,000.00 Pending
Bought 10 kg of flour $ 800.00 Pending
Bought sugar and eggs $ 700.00 Pending
Bought packaging materials $ (900.00) Paid

$ 15,600.00

PENDING PAYABLES: $ 16,500.00

 COOKIES
DATE TRANSACTION TYPE QUANTITY TOTAL VALUE
28/11/2024 Beg. Balance 150 $ 6,000.00
03/12/2024 Restock 10 $ 400.00
10/12/2024 Sale -20 $ 800.00
20/12/2024 Restock 30 $ 1,200.00
21/12/2024 Sale -25 $ 1,000.00

TOTAL: 145 $ 9,400.00

TOTAL INVENTORY PER PRODUCT

ITEM TOTAL QUANTITY
COOKIES 145
CROISSANT 100
ASSORTED PASTRIES 20
CUPCAKES 40
TOTAL: 305
 INVETORY
CROISSANT
DATE TRANSACTION TYPE QUANTITY
28/11/2024 Beg. Balance 100
01/12/2024 Sale -15
09/12/2024 Restock 15
19/12/2024 Sale -40
30/12/2024 Restock 40

TOTAL: 100

INDEXMATCH
ITEM TOTAL QUANTITY
COOKIES 145
 INVETORY
ASSORTED PASTRIES
TOTAL VALUE DATE TRANSACTION TYPE QUANTITY
$ 5,000.00 28/11/2024 Beg. Balance 120
$ 750.00 08/12/2024 Sale -25
$ 750.00 13/12/2024 Restock 25
$ 2,000.00 18/12/2024 Sale -50
$ 2,000.00 26/12/2024 Sale -50

$ 10,500.00 TOTAL: 20
 CUPCAKES
TOTAL VALUE DATE TRANSACTION TYPE QUANTITY
$ 6,000.00 28/11/2024 Beg. Balance 80
$ 1,250.00 05/12/2024 Sale -10
$ 1,250.00 11/12/2024 Restock 20
$ 2,500.00 15/12/2024 Sale -30
$ 2,500.00 24/12/2024 Sale -20
25/12/2024 Restock 30
29/12/2024 Sale -30

$ 13,500.00 TOTAL: 40
TOTAL VALUE
$ 4,000.00
$ 500.00
$ 1,000.00
$ 1,500.00
$ 1,000.00
$ 1,500.00
$ 1,500.00

$ 11,000.00
 INCOME STATEMENT

Dec-24
SALES 15,300
LESS: COST OF GOOD SOLD 26,300
GROSS PROFIT -11,000

OPERATING EXPENSE 20,200

TOTAL OPERATING EXPENSE 20,200

OPERATING INCOME 9,200

NET INCOME 9,200

PROFIT MARGIN -139%

TARGET NET INCOME

15,000
NOT ACHIEVED

Dec-24
CASHFLOW

OPERATING ACTIVITIES
INFLOW (SALES/AR PAID) 21,300
OUTFLOW (EXPENSE/AP PAID) 21,300

NET CASH FLOW 42,600

TARGET CASH FLOW

70,000
NOT ACHIEVED
Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25

Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25

 KEY MATRICS VALUE
TOTAL REVENUE 15,300
TOTAL EXPENSES 46,500
NET PROFIT 9,200
CURRENT INVENTORY STATUS 305
PROFIT MARGIN (%) 60.13
REVENUE GROWTH (%) 27.5