GROUP 3: MASCARILLA ENTERPRISE

04/16/2022
Leader: Cunanan, Princess Keisha
Asst. Leader: Gomez, Kyle Norma
Members:
Bragais, Ernest
Pare, Angelle Jhazmien
Cañete, Kyle
Tuling, John Paul
 1,100 PIECES OF FACE MASK
NAME QUANTITY COST
RAW MATERIALS (PURCHASES)
White Cotton Cloth 15 Yards 2,000
Black Cotton Cloth 15 Yards 2,000
Beige Cotton Cloth 15 Yards 2,000
Filter Cloth 45 Yards 2,150
Copper Cloth 45 Yards 4,900
White Thread 5 Pieces 100
Black Thread 5 Pieces 100
Beige Thread 5 Pieces 100
White Earlope Strap 15 Yards 100
Black Earlope Strap 15 Yards 100
Beige Earlope Stap 15 Yards 100
TOTAL 13,650
MACHINERY
Mini Sewing Machine 6 Pieces 1,800
Printer 1 Piece 6,000
TOTAL 7,800
OFFICE SUPPLIES
Printer Ink 3 Ink 300
Round Molder 1 Piece 10
Sticker Paper 10 Packs 300
Cardboard Paper 50 Sheets 100
Heat Transfer Sticker 50 Sheets 450
Packaging 1,100 5,500
TOTAL 6,660
UTILITIES
Electricity (15O kWh) 2,400
Water 750
Internet (50 Mbps) 4,500
TOTAL 7,650
OTHER EXPENSE
Rent 3,000
Advertising 200
Salaries 18,000
TOTAL 21,200
 SUMMARY
RAW MATERIALS (PURCHASES 13,650
MACHINERY 7,800
OFFICE SUPPLIES 6,660
UTILITIES 7,650
OTHER EXPENSES 21,200
TOTAL COST 56,960
VARIATION PRICE
White Face Mask 59
Black Face Mask 59
Beige Face Mask 59
TOTAL
SUMMARY MAY
RAW MATERIALS (PURCHASES) 4,550
MACHINERY 7,800
OFFICE SUPPLIES 2,220
UTILITIES
ELECTRICITY 800
WATER 250
INTERNET 1,500
TOTAL
EXPENSE
RENT 1,000
ADVERTISING 200
SALARIES 6,000
TOTAL
CAPITAL 24,320
 QUANTITY TOTAL AMOUNT
350 20,650
350 20,650
350 20,650
61,950
JUNE JULY TOTAL
4,550 4,550 13,650
- - 7,800
2,220 2,220 6,660
ILITIES
800 800 2,400
250 250 750
1,500 1,500 4,500
7,650
PENSE
1,000 1,000 3,000
- - 200
6,000 6,000 18,000
21,200
16,320 16,320 56,960
 SALES REPORT
MASCARILLA ENTERPRIS
FOR THE MONTH OF MAY 2
Date Quantity (Piece) Add: Quantity
2
2
2
2
2
2
2
May 16 1
1
3 1
3 1
3 1
10
10
TOTAL QUANTITY: 45
2
2
2
2
2
1
1
1
1
1
May 17 1
1
1
1
1
1
1
1
1
1
10
TOTAL QUANTITY: 35
 3 1
3 1
3 1
3 1
3 1
3 1
3 1
1
May 18 1
1
1
1
1
2
2
2
2
TOTAL QUANTITY: 35
1
1
1
1
1
5 1
5 1
May 19 5 1
2
2
2
2
2
5 1
5 1
TOTAL QUANTITY: 40
5 1
5 1
5 1
5 1
5 1
5 1
May 20 2
 May 20
2
2
2
2
3 1
2
TOTAL QUANTITY: 45
1
1
1
1
1
1
1
1
1
1
1
May 23 1
1
2
2
2
2
2
1
2
2
2
5 1
TOTAL QUANTITY: 35
5 1
4 1
2
2
2
2
May 24 1
1
2
2
 May 24

1
1
TOTAL QUANTITY: 25
1
1
1
1
1
1
1
May 25 2
2
1
2
2
2
2
10
TOTAL QUANTITY: 30
1
1
1
1
1
1
1
1
1
May 26 2
2
2
2
2
2
2
2
10
TOTAL QUANTITY: 35
2
2
2
 2
2
2
2
1
1
May 27 1
1
1
1
1
1
1
1
1
TOTAL QUANTITY: 25
ALES REPORT
RILLA ENTERPRISE
MONTH OF MAY 2022
Price (Php) Total Discount Total Amount (Php)
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 590.00 10% 531.00
59.00 590.00 10% 531.00
TOTAL AMOUNT: 2537.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 590.00 10% 531.00
TOTAL AMOUNT: 2006.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 177.00 0 177.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
TOTAL AMOUNT: 2065.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
TOTAL AMOUNT: 2360.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 177.00 0 177.00
59.00 118.00 0 118.00
TOTAL AMOUNT: 2655.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
TOTAL AMOUNT: 2065.00
59.00 295.00 0 295.00
59.00 236.00 0 236.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
TOTAL AMOUNT: 1475.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 590.00 10% 531.00
TOTAL AMOUNT: 1711.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 590.00 10% 531.00
TOTAL AMOUNT: 2006.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
TOTAL AMOUNT: 1475.00
 SUMMARY OF SALES REPORT
ACTUAL DISCOUNTED
DATE TQ P AMOUNT DATE
May 16 45 59 2655 May 16
May 17 35 59 2065 May 17
May 18 35 59 2065 May 18
May 19 40 59 2360 May 19
May 20 45 59 2655 May 20
May 23 35 59 2065 May 23
May 24 25 59 1475 May 24
May 25 30 59 1770 May 25
May 26 35 59 2065 May 26
May 27 25 59 1475 May 27
350 20650
295 <- discount
20355
REPORT Variation Total
DISCOUNTED White 120
% AMOUNT Beige 120
2,537 Black 110
2,006 TOTAL 350
2,065
2,360
2,655
2,065
1,475
1,711
2,006
1,475
20,355
 SALES REPORT
MASCARILLA ENTERPRIS
FOR THE MONTH OF JUNE 2
Date Quantity (Piece) Add: Quantity
1
2
2
10
June 13 2
1
2
1
1
TOTAL QUANTITY 22
1
2
2
1
1
1
2
2
June 14 2
2
1
1
2
2
1
1
TOTAL QUANTITY 24
10
2
2
5 1
June 15 2
5 1
1
5 1
2
TOTAL QUANTITY 34
 2
2
2
2
1
June 16 1
2
1
1
1
1
TOTAL QUANTITY 16
2
2
5 1
1
1
2
2
June 17 10
1
5 1
2
2
2
2
TOTAL QUANTITY 39
1
1
1
4 1
2
June 20 2
5 1
1
2
2
TOTAL QUANTITY 21
2
2
5 1
 2
2
1
8 2
1
June 21 2
1
10
2
5 1
2
2
2
TOTAL QUANTITY 49
2
2
2
1
2
2
June 23 1
1
1
1
2
2
2
TOTAL QUANTITY 21
2
8 2
6 2
8 2
2
1
June 25 2
2
2
2
1
1
2
TOTAL QUANTITY 39
7 2
2
1
10
8 2
2
2
June 27 1
2
2
2
2
2
8 2
2
TOTAL QUANTITY 53
2
1
2
10
2
June 28 8 2
2
2
2
1
TOTAL QUANTITY 32
SALES REPORT
ARILLA ENTERPRISE
MONTH OF JUNE 2022
Price (Php) Total Discount Total Amount (Php)
59.00 59.00 0 59
59.00 118.00 0 118
59.00 118.00 0 118
59.00 590.00 10% 531
59.00 118.00 0 118
59.00 59.00 0 59
59.00 118.00 0 118
59.00 59.00 0 59
59.00 59.00 0 59
TOTAL AMOUNT 1,239
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
TOTAL AMOUNT 1416.00
59.00 590.00 10% 531.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 59.00 0 59.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
TOTAL AMOUNT 1947.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
TOTAL AMOUNT 944.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 590.00 10% 531.00
59.00 59.00 0 59.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
TOTAL AMOUNT 2242.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 236.00 0 236.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
TOTAL AMOUNT 1239.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 472.00 0 472.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 590.00 10% 531.00
59.00 118.00 0 118.00
59.00 295.00 0 295.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
TOTAL AMOUNT 2832.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
TOTAL AMOUNT 1239.00
59.00 118.00 0 118.00
59.00 472.00 0 472.00
59.00 354.00 0 354.00
59.00 472.00 0 472.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
 TOTAL AMOUNT 2301.00
59.00 413.00 0 413.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 590.00 10% 531.00
59.00 472.00 0 472.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 472.00 0 472.00
59.00 118.00 0 118.00
TOTAL AMOUNT 3068.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
59.00 118.00 0 118.00
59.00 590.00 10% 531.00
59.00 118.00 0 118.00
59.00 472.00 0 472.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 118.00 0 118.00
59.00 59.00 0 59.00
TOTAL AMOUNT 1829.00
nt (Php) SUMMARY OF SALES REPORT
ACTUAL DISCOUNTED
DATE TQ P AMOUNT DATE
June 13 22 59 1298 June 13
June 14 24 59 1416 June 14
June 15 34 59 2006 June 15
June 16 16 59 944 June 16
June 17 39 59 2301 June 17
June 20 21 59 1239 June 20
June 21 49 59 2891 June 21
June 23 21 59 1239 June 23
June 25 39 59 2301 June 25
June 27 53 59 3127 June 27
June 28 32 59 1888 June 28
350 20650
354 <- discount
20296
PORT Variation Total
DISCOUNTED White 110
% AMOUNT Beige 120
1239 Black 120
1416 TOTAL 350
1947
944
2242
1239
2832
1239
2301
3068
1,829
20296
 TRANSACTIONS
MASCARILLA ENTERPRISE
MAY TO JULY 2022
May 2
4
4
4
9
16
17
18
19
20
23
24
25
26
27
28
28
29
30
31
June 1
2
3
13
14
15
16
17
20
21
23
25
27
28
29
29
30
 30
30
July 1
2
3
11
12
13
14
15
16
18
19
20
24
26
28
29
30
 TRANSACTIONS
MASCARILLA ENTERPRISE
MAY TO JULY 2022
Mascarilla Enterprise invested ₱24,320.00 in business
Bought Raw Materials ₱4,550.00 for cash
Purchased Machinery ₱7,800.00 for cash
Purchased Office Supplies ₱2,220.00 for cash
Paid Advertising Expense ₱200.00 for cash
Sold 45 mask for ₱2,537.00 for cash
Sold 35 mask for ₱2006.00 for cash
Sold 35 mask for ₱2065.00 for cash
Sold 40 mask for ₱2360.00 for cash
Sold 45 mask for ₱2655.00 for cash
Sold 35 mask for ₱2065.00 for cash
Sold 25 mask for ₱1475.00 for cash
Sold 30 mask for ₱1711.00 for cash
Sold 35 mask for ₱2006.00 for cash
Sold 25 mask for ₱1475.00 for cash
Paid electricity bill ₱800.00 on cash
Paid water bill ₱250.00 on cash
Paid internet bill ₱1,500.00 on cash
Paid rental ₱1,000.00 on cash
Paid salaries of employees ₱6,000.00 on cash
Mascarilla Enterprise additional invested ₱16,320.00 in business
Bought Raw Materials ₱4,550.00 for cash
Purchased Office Supplies ₱2,220.00 for cash
Sold 22 mask for ₱1239.00 for cash
Sold 24 mask for ₱1416.00 for cash
Sold 34 mask for ₱1947.00 for cash
Sold 16 mask for ₱944.00 for cash
Sold 39 mask for ₱2242.00 for cash
Sold 21 mask for ₱1239.00 for cash
Sold 49 mask for ₱2832.00 for cash
Sold 21 mask for ₱1239.00 for cash
Sold 39 mask for ₱2301.00 for cash
Sold 53 mask for ₱3068.00 for cash
Sold 32 mask for ₱1829.00 for cash
Paid electricity bill ₱800.00 on cash
Paid water bill ₱250.00 on cash
Paid internet bill ₱1,500.00 on cash
Paid rental ₱1,000.00 on cash
Paid salaries of employees ₱6,000.00 on cash
Mascarilla Enterprise additional invested ₱16,320.00 in business
Purchased Raw Materials ₱4,550.00 for cash
Purchased Office Supplies ₱2,220.00 for cash
Sold 23 mask for ₱1357.00 for cash
Sold 47 mask for ₱2714.00 for cash
Sold 45 mask for ₱2655.00 for cash
Sold 56 mask for ₱3245.00 for cash
Sold 46 mask for ₱2714.00 for cash
Sold 20 mask for ₱1180.00 for cash
Sold 43 mask for ₱2537.00 for cash
Sold 45 mask for ₱2655.00 for cash
Sold 25 mask for ₱1475.00 for cash
Paid electricity bill ₱800.00 on cash
Paid water bill ₱250.00 on cash
Paid internet bill ₱1,500.00 on cash
Paid rental ₱1,000.00 on cash
Paid salaries of employees ₱6,000.00 on cash
usiness
usiness
 SALES REPOR
MASCARILLA ENTER
FOR THE MONTH OF J
Date Quantity (Piece) Add: Quantity
1
1
1
5
July 11 5
2
3
3
2
TOTAL QUANTITY: 23
1
1
1
1
1
5
4
2
July 12 4
3
1
5
5
2
1
10
TOTAL QUANTITY: 47
1
3
1
2
1
1
1
4
1
July 13 1
 July 13
1
2
3
3
5
5
6
4
TOTAL QUANTITY: 45
4
1
1
1
1
5
3
6
1
1
July 14 1
10
3
2
4
3
2
2
2
2
1
TOTAL QUANTITY: 56
1
1
1
1
5
5
5
2
2
July 15 2
 July 15
2
2
2
2
2
3
4
2
2
TOTAL QUANTITY: 46
2
2
2
2
2
1
July 16 1
1
1
2
1
2
1
TOTAL QUANTITY: 20
1
2
2
2
4
5
5
July 18 3
2
1
7
1
5
2
1
TOTAL QUANTITY: 43
2
 3
2
1
3
1
2
1
1
July 19 5
3
2
1
5
1
1
6
3
2
TOTAL QUANTITY: 45
1
1
1
1
4
3
2
July 20 1
1
2
2
2
2
2
TOTAL QUANTITY: 25
SALES REPORT
ARILLA ENTERPRISE
E MONTH OF JULY 2022
Price (Php) Total Discount
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 295.00 0
59.00 295.00 0
59.00 118.00 0
59.00 177.00 0
59.00 177.00 0
59.00 118.00 0
TOTAL AMOUNT:
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 295.00 0
59.00 236.00 0
59.00 118.00 0
59.00 236.00 0
59.00 177.00 0
59.00 59.00 0
59.00 295.00 0
59.00 295.00 0
59.00 118.00 0
59.00 59.00 0
59.00 590.00 10%
TOTAL AMOUNT:
59.00 59.00 0
59.00 177.00 0
59.00 59.00 0
59.00 118.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 236.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 118.00 0
59.00 177.00 0
59.00 177.00 0
59.00 295.00 0
59.00 295.00 0
59.00 354.00 0
59.00 236.00 0
TOTAL AMOUNT:
59.00 236.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 295.00 0
59.00 177.00 0
59.00 354.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 590.00 10%
59.00 177.00 0
59.00 118.00 0
59.00 236.00 0
59.00 177.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 59.00 0
TOTAL AMOUNT:
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 295.00 0
59.00 295.00 0
59.00 295.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 177.00 0
59.00 236.00 0
59.00 118.00 0
59.00 118.00 0
TOTAL AMOUNT:
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 118.00 0
59.00 59.00 0
59.00 118.00 0
59.00 59.00 0
TOTAL AMOUNT:
59.00 59.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 236.00 0
59.00 295.00 0
59.00 295.00 0
59.00 177.00 0
59.00 118.00 0
59.00 59.00 0
59.00 413.00 0
59.00 59.00 0
59.00 295.00 0
59.00 118.00 0
59.00 59.00 0
TOTAL AMOUNT:
59.00 118.00 0
59.00 177.00 0
59.00 118.00 0
59.00 59.00 0
59.00 177.00 0
59.00 59.00 0
59.00 118.00 0
59.00 59.00 0
59.00 59.00 0
59.00 295.00 0
59.00 177.00 0
59.00 118.00 0
59.00 59.00 0
59.00 295.00 0
59.00 59.00 0
59.00 59.00 0
59.00 354.00 0
59.00 177.00 0
59.00 118.00 0
TOTAL AMOUNT:
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 59.00 0
59.00 236.00 0
59.00 177.00 0
59.00 118.00 0
59.00 59.00 0
59.00 59.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
59.00 118.00 0
TOTAL AMOUNT:
Total Amount (Php) SUMMARY OF SALE
59.00 ACTUAL
59.00 DATE TQ P
59.00 July 11 23 59
295.00 July 12 47 59
295.00 July 13 45 59
118.00 July 14 56 59
177.00 July 15 46 59
177.00 July 16 20 59
118.00 July 18 43 59
1357.00 July 19 45 59
59.00 July 20 25 59
59.00 350
59.00
59.00
59.00
295.00
236.00
118.00
236.00
177.00
59.00
295.00
295.00
118.00
59.00
531.00
2714.00
59.00
177.00
59.00
118.00
59.00
59.00
59.00
236.00
59.00
59.00
 59.00
118.00
177.00
177.00
295.00
295.00
354.00
236.00
2655.00
236.00
59.00
59.00
59.00
59.00
295.00
177.00
354.00
59.00
59.00
59.00
531.00
177.00
118.00
236.00
177.00
118.00
118.00
118.00
118.00
59.00
3245.00
59.00
59.00
59.00
59.00
295.00
295.00
295.00
118.00
118.00
118.00
118.00
118.00
118.00
118.00
118.00
177.00
236.00
118.00
118.00
2714.00
118.00
118.00
118.00
118.00
118.00
59.00
59.00
59.00
59.00
118.00
59.00
118.00
59.00
1180.00
59.00
118.00
118.00
118.00
236.00
295.00
295.00
177.00
118.00
59.00
413.00
59.00
295.00
118.00
59.00
2537.00
118.00
177.00
118.00
59.00
177.00
59.00
118.00
59.00
59.00
295.00
177.00
118.00
59.00
295.00
59.00
59.00
354.00
177.00
118.00
2655.00
59.00
59.00
59.00
59.00
236.00
177.00
118.00
59.00
59.00
118.00
118.00
118.00
118.00
118.00
1475.00
ARY OF SALES REPORT Variation
L DISCOUNTED White
AMOUNT DATE % AMOUNT Beige
1357 July 11 1357 Black
2773 July 12 2714 TOTAL
2655 July 13 2655
3304 July 14 3245
2714 July 15 2714
1180 July 16 1180
2537 July 18 2537
2655 July 19 2655
1475 July 20 1475
20650 20532
118 <- discount
20532
Total
120
110
120
350
 CHART OF ACCOUNTS
MASCARILLA ENTERPRISE
ASSETS
101 Cash
102 Office Supplies
103 Machinery
EQUITY
201 Mascarilla Capital
INCOME
301 Sales Revenue
302 Purchases
EXPENSES
401 Advertising Expense
402 Rent Expense
403 Salaries Expense
404 Utilities Expense
 GENERAL JOURNAL
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2
DATE
May 2

16

17

18

19

20
23

24

25

26

27

28

29

30

31
June 1

13

14

15

16

17

20

21
 23

25

27

28

29

30

July 1
2

11

12

13

14

15

16

18

19

20
24

26

28

29

30
 GENERAL JOURNAL
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
ACCOUNT P.R.
Cash 101
Mascarilla, Capital 201
To record the initial investment of the enterprise
Purchases 302
Cash 101
To record bought raw materials
Machinery 103
Cash 101
To record purchased machinery
Office Supplies 102
Cash 101
To record purchased office supplies
Advertising Expense 401
Cash 101
To record paid facebook advertising
Cash 101
Sales Revenue 301
To record sales of 45 mask inventories
Cash 101
Sales Revenue 301
To record sales of 35 mask inventories
Cash 101
Sales Revenue 301
To record sales of 35 mask inventories
Cash 101
Sales Revenue 301
To record sales of 40 mask inventories
Cash 101
 Sales Revenue 301
To record sales of 45 mask inventories
Cash 101
Sales Revenue 301
To record sales of 35 mask inventories
Cash 101
Sales Revenue 301
To record sales of 25 mask inventories
Cash 101
Sales Revenue 301
To record sales of 30 mask inventories
Cash 101
Sales Revenue 301
To record sales of 35 mask inventories
Cash 101
Sales Revenue 301
To record sales of 25 mask inventories
Utilities Expense 404
Cash 101
To record paid electricity bill for the month of May 2022
Utilities Expense 404
Cash 101
To record paid water bill for the month of May 2022
Utilities Expense 404
Cash 101
To record paid internet bill for the month of May 2022
Rent Expense 402
Cash 101
To record paid rent bill for the month of May 2022
Salaries Expense 403
Cash 101
To record the paid salaries of Mascarilla employee
Cash 101
Mascarilla, Capital 201
To record additional investment
Purchases 302
Cash 101
To record bought raw materials
Office Supplies 102
Cash 101
To record purchased office supplies
Cash 101
Sales Revenue 301
To record sales of 22 mask inventories
Cash 101
Sales Revenue 301
To record sales of 24 mask inventories
Cash 101
Sales Revenue 301
To record sales of 34 mask inventories
Cash 101
Sales Revenue 301
To record sales of 16 mask inventories
Cash 101
Sales Revenue 301
To record sales of 39 mask inventories
Cash 101
Sales Revenue 301
To record sales of 21 mask inventories
Cash 101
Sales Revenue 301
To record sales of 49 mask inventories
Cash 101
Sales Revenue 301
To record sales of 21 mask inventories
Cash 101
Sales Revenue 301
To record sales of 39 mask inventories
Cash 101
Sales Revenue 301
To record sales of 53 mask inventories
Cash 101
Sales Revenue 301
To record sales of 32 mask inventories
Utilities Expense 404
Cash 101
To record paid electricity bill for the month of June 2022
Utilities Expense 404
Cash 101
To record paid water bill for the month of June 2022
Utilities Expense 404
Cash 101
To record paid internet bill for the month of June 2022
Rent Expense 402
Cash 101
To record paid rent bill for the month of June 2022
Salaries Expense 403
Cash 101
To record the paid salaries of Mascarilla employee
Cash 101
Mascarilla, Capital 201
To record the additional investment
Purchases 302
Cash 101
To record bought raw materials
Office Supplies 102
Cash 101
To record purchased Office Supplies
Cash 101
Sales Revenue 301
To record sales of 23 mask inventories
Cash 101
Sales Revenue 301
To record sales of 47 mask inventories
Cash 101
Sales Revenue 301
To record sales of 45 mask inventories
Cash 101
Sales Revenue 301
To record sales of 56 mask inventories
Cash 101
Sales Revenue 301
To record sales of 46 mask inventories
Cash 101
Sales Revenue 301
To record sales of 20 mask inventories
Cash 101
Sales Revenue 301
To record sales of 43 mask inventories
Cash 101
Sales Revenue 301
To record sales of 45 mask inventories
Cash 101
 Sales Revenue 301
To record sales of 25 mask inventories
Utilities Expense 404
Cash 101
To record paid electricity bill for the month of July 2022
Utilities Expense 404
Cash 101
To record paid water bill for the month of July 2022
Utilities Expense 404
Cash 101
To record paid internet bill for the month of July 2022
Rent Expense 402
Cash 101
To record paid rent bill for the month of July 2022
Salaries Expense 403
Cash 101
To record the paid salaries of Mascarilla employee
 SE
Y 31, 2022
DEBIT CREDIT
₱24,320.00
₱24,320.00

₱4,550.00
₱4,550.00

₱7,800.00
₱7,800.00

₱2,220.00
₱2,220.00

₱200.00
₱200.00

₱2,537.00
₱2,537.00

₱2,006.00
₱2,006.00

₱2,065.00
₱2,065.00

₱2,360.00
₱2,360.00

₱2,655.00
 ₱2,655.00

₱2,065.00
₱2,065.00

₱1,475.00
₱1,475.00

₱1,711.00
₱1,711.00

₱2,006.00
₱2,006.00

₱1,475.00
₱1,475.00

₱800.00
₱800.00

₱250.00
₱250.00

₱1,500.00
₱1,500.00

₱1,000.00
₱1,000.00

₱6,000.00
₱6,000.00
₱16,320.00
₱16,320.00

₱4,550.00
₱4,550.00

₱2,220.00
₱2,220.00

₱1,239.00
₱1,239.00

₱1,416.00
₱1,416.00

₱1,947.00
₱1,947.00

₱944.00
₱944.00

₱2,242.00
₱2,242.00

₱1,239.00
₱1,239.00

₱2,832.00
₱2,832.00
₱1,239.00
₱1,239.00

₱2,301.00
₱2,301.00

₱3,068.00
₱3,068.00

₱1,829.00
₱1,829.00

₱800.00
₱800.00

₱250.00
₱250.00

₱1,500.00
₱1,500.00

₱1,000.00
₱1,000.00

₱6,000.00
₱6,000.00

₱16,320.00
₱16,320.00
₱4,550.00
₱4,550.00

₱2,220.00
₱2,220.00

₱1,357.00
₱1,357.00

₱2,714.00
₱2,714.00

₱2,655.00
₱2,655.00

₱3,245.00
₱3,245.00

₱2,714.00
₱2,714.00

₱1,180.00
₱1,180.00

₱2,537.00
₱2,537.00

₱2,655.00
₱2,655.00

₱1,475.00
 ₱1,475.00

₱800.00
₱800.00

₱250.00
₱250.00

₱1,500.00
₱1,500.00

₱1,000.00
₱1,000.00

₱6,000.00
₱6,000.00
Account: CASH
DATE
May 2
16
17
18
19
20
23
24
25
26
27
June 1
13
14
15
16
17
20
21
23
25
27
28
July 3
11
12
13
14
15
16
18
19
20
 Account: OFFICE SUPPLIES
DATE
May 4
June 3
July 3

Account: MACHINERY
DATE
May 4

Account: MASCARILLA CAPITAL

DATE

Account: SALES REVENUE

DATE
 Account: PURCHASES
DATE
May 4
June 2
July 2

Account: ADVERTISING EXPENSE

DATE
May 9

Account: RENT EXPENSE

DATE
May 30
June 29
July 29

Account: SALARIES EXPENSE

DATE
May 31
June 30
July 30

Account: UTILITIES EXPENSE

DATE
May 28
28
29
June 29
29
30
July 24
26
28
 GENERAL L
MASCARILLA EN
FOR THE PERIOD END
PARTICULARS
Initial investment of the enterprise
Sales of 45 mask inventories
Sales of 35 mask inventories
Sales of 35 mask inventories
Sales of 40 mask inventories
Sales of 45 mask inventories
Sales of 35 mask inventories
Sales of 25 mask inventories
Sales of 30 mask inventories
Sales of 35 mask inventories
Sales of 25 mask inventories
Additional investment of the enterprise
Sales of 22 mask inventories
Sales of 24 mask inventories
Sales of 34 mask inventories
Sales of 11 mask inventories
Sales of 39 mask inventories
Sales of 21 mask inventories
Sales of 49 mask inventories
Sales of 21 mask inventories
Sales of 39 mask inventories
Sales of 53 mask inventories
Sales of 32 mask inventories
To record the additional investment
Sales of 23 mask inventories
Sales of 47 mask inventories
Sales of 45 mask inventories
Sales of 56 mask inventories
Sales of 46 mask inventories
Sales of 20 mask inventories
Sales of 43 mask inventories
Sales of 45 mask inventories
Sales of 23 mask inventories
 PARTICULARS
Purchased office supplies
Purchased office supplies
Purchased office supplies

PARTICULARS
Purchased machinery

PARTICULARS

PARTICULARS
 PARTICULARS
Bought raw materials
Bought raw materials
Bought raw materials

PARTICULARS
To record paid facebook advertising

PARTICULARS
Paid rent bill for the month of May 2022
Paid rent bill for the month of June 2022
Paid rent bill for the month of July 2022

PARTICULARS
Paid salaries of Mascarilla employee
Paid salaries of Mascarilla employee
Paid salaries of Mascarilla employee

PARTICULARS
Paid electricity bill for the month of May 2022
Paid water bill for the month of May 2022
Paid internet bill for the month of May 2022
Paid electricity bill for the month of June 2022
Paid water bill for the month of June 2022
Paid internet bill for the month of June 2022
Paid electricity bill for the month of July 2022
Paid water bill for the month of July 2022
Paid internet bill for the month of July 2022
 GENERAL LEDGER
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
REF. DR DATE
GJ-1 24,320 May 4
GJ-1 2,537 4
GJ-1 2,006 4
GJ-1 2,065 9
GJ-1 2,360 28
GJ-1 2,655 28
GJ-1 2,065 29
GJ-1 1,475 30
GJ-1 1,711 31
GJ-1 2,006 June 2
GJ-1 1,475 3
GJ-1 16,320 29
GJ-1 1,239 29
GJ-1 1,416 30
GJ-1 1,947 30
GJ-1 944 30
GJ-1 2,242 July 2
GJ-1 1,239 3
GJ-1 2,832 24
GJ-1 1,239 26
GJ-1 2,301 28
GJ-1 3,068 29
GJ-1 1,829 30
GJ-1 16,320
GJ-1 1,357
GJ-1 2,714
GJ-1 2,655
GJ-1 3,245
GJ-1 2,714
GJ-1 1,180
GJ-1 2,537
GJ-1 2,655
GJ-1 1,475
118,143
-56,960
61,183
REF. DR DATE
GJ-1 2,220
GJ-1 2,220
GJ-1 2,220
6,660

REF. DR DATE
GJ-1 7,800
7,800

REF. DR DATE
May 2
June 1
July 1

REF. DR DATE
May 16
17
18
19
20
23
24
25
26
27
June 13
14
15
16
17
20
21
23
25
 27
28
July 11
12
13
14
15
16
18
19
20

REF. DR DATE
GJ-1 4,550
GJ-1 4,550
GJ-1 4,550
13,650

REF. DR DATE
GJ-1 200
200

REF. DR DATE
GJ-1 1,000
GJ-1 1,000
GJ-1 1,000
3,000

REF. DR DATE
GJ-1 6,000
GJ-1 6,000
GJ-1 6,000
18,000

REF. DR DATE
GJ-1 800
GJ-1 250
GJ-1 1,500
GJ-1 800
GJ-1 250
GJ-1 1,500
GJ-1 800
GJ-1 250
GJ-1 1,500
7,650
 Acct. No:
PARTICULARS REF.
Bought raw materials GJ-1
Purchased machinery GJ-1
Purchased office supplies GJ-1
Paid facebook advertising GJ-1
Paid electricity bill for the month of May 2022 GJ-1
Paid water bill for the month of May 2022 GJ-1
Paid internet bill for the month of May 2022 GJ-1
Paid rent bill for the month of May 2022 GJ-1
Paid salaries of Mascarilla employee GJ-1
Bought raw materials GJ-1
Purchased office supplies GJ-1
Paid electricity bill for the month of June 2022 GJ-1
Paid water bill for the month of June 2022 GJ-1
Paid internet bill for the month of June 2022 GJ-1
Paid rent bill for the month of June 2022 GJ-1
Paid salaries of Mascarilla employee GJ-1
Bought raw materials GJ-1
Purchased office supplies GJ-1
Paid electricity bill for the month of July 2022 GJ-1
Paid water bill for the month of July 2022 GJ-1
Paid internet bill for the month of July 2022 GJ-1
Paid rent bill for the month of July 2022 GJ-1
Paid salaries of Mascarilla employee GJ-1
 Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.
Initial investment of the enterprise GJ-1
Additional investment GJ-1
Additional investment GJ-1

Acct. No:
PARTICULARS REF.
Sales of 45 mask inventories GJ-1
Sales of 35 mask inventories GJ-1
Sales of 35 mask inventories GJ-1
Sales of 40 mask inventories GJ-1
Sales of 45 mask inventories GJ-1
Sales of 35 mask inventories GJ-1
Sales of 25 mask inventories GJ-1
Sales of 30 mask inventories GJ-1
Sales of 35 mask inventories GJ-1
Sales of 25 mask inventories GJ-1
Sales of 22 mask inventories GJ-1
Sales of 24 mask inventories GJ-1
Sales of 34 mask inventories GJ-1
Sales of 11 mask inventories GJ-1
Sales of 39 mask inventories GJ-1
Sales of 21 mask inventories GJ-1
Sales of 49 mask inventories GJ-1
Sales of 21 mask inventories GJ-1
Sales of 39 mask inventories GJ-1
Sales of 53 mask inventories GJ-1
Sales of 32 mask inventories GJ-1
Sales of 23 mask inventories GJ-1
Sales of 47 mask inventories GJ-1
Sales of 45 mask inventories GJ-1
Sales of 56 mask inventories GJ-1
Sales of 46 mask inventories GJ-1
Sales of 20 mask inventories GJ-1
Sales of 43 mask inventories GJ-1
Sales of 45 mask inventories GJ-1
Sales of 23 mask inventories GJ-1

Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.

Acct. No:
PARTICULARS REF.
 101
CR
4,550
7,800
2,220
200
800
250
1,500
1,000
6,000
4,550
2,220
800
250
1,500
1,000
6,000
4,550
2,220
800
250
1,500
1,000
6,000
56,960
 102
CR

103
CR

201
CR
24,320
16,320
16,320
56,960
301
CR
2,537
2,006
2,065
2,360
2,655
2,065
1,475
1,711
2,006
1,475
1,239
1,416
1,947
944
2,242
1,239
2,832
1,239
2,301
 3,068
1,829
1,357
2,714
2,655
3,245
2,714
1,180
2,537
2,655
1,475
61,183
302
CR

401
CR

402
CR

403
CR

404
CR
 TRIAL BALANCE
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
Account no: Account DEBIT
101 Cash 61,183
102 Office Supplies 6,660
103 Machinery 7,800
201 Mascarilla Capital
301 Sales Revenue
302 Purchases 13,650
401 Advertising Expense 200
402 Rent Expense 3,000
403 Salaries Expense 18,000
404 Utilities Expense 7,650
118,143
E
31, 2022
CREDIT

56,960
61,183

118,143
 INCOME STATEMENT
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
Sales 61,950
Less: Sales Discount -767
NET SALES
Purchases 13,650
Cost of Good Sold
GROSS PROFIT
LESS EXPENSES
Utilities Expense
Electricitity 2,400
Water 750
Internet 4,500
Rent Expense 3,000
Advertising Expense 200
Salaries Expense 18,000
TOTAL EXPENSES
NET INCOME
 NT
PRISE
ULY 31, 2022

61,183

-13,650
47,533

-28,850
18,683
 STATEMENT OF CHANGES IN OWNER'S EQUITY
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
Mascarilla Captal, Beg.
Add: Additional Investment 32,640
Net Income 18,683
Mascarilla Captal, End.
'S EQUITY
1, 2022
24,320
51,323
75,643
 STATEMENT OF FINANCIAL POSITION
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
ASSETS
Current Assets
Cash 61,183
Office Supplies 6,660
Total Current Assets
Non-Current Assets
Machinery 7,800
Total Non-current Assets
TOTAL ASSETS
LIABILITIES AND OWNER'S EQUITY
Liabilities 0
Total Liabilitiies
Owner's Equity
Mascarilla, Capital 75,643
Total Liabilities and Owner's Equity
SITION
E
1, 2022

67,843

7,800
75,643

75,643
 STATEMENT OF CASH FLOWS
MASCARILLA ENTERPRISE
FOR THE PERIOD ENDED JULY 31, 2022
Cash Flows from Operating Activities
Cash Sales from consumers
Cash purchase of Office Supplies
Cash purchase of Raw Materials
Cash payment for Advertising
Cash payment for Rent
Cash payment for Utilities
Cash payment for Salaries of employee
Net cash provided for Operating Activities
Cash Flows from Investing Activities
Cash payment for machinery
Net cash provided for Investing Activities
Cash Flows from Financing Activities
Cash invested by the enterprise
Cash Additional Investing by the enterprise
Net cash provided for Financing Activities
Net increase in cash
Cash Balance, May 2
Cash Balance, July 30
FLOWS
PRISE
LY 31, 2022
61,183
-6,660
-13,650
-200
-3,000
-7,650
-18,000
12,023
-7,800
-7,800
24,320
32,640
56,960
61,183
0
61,183