BUSINESS PLAN

BANANA JUNCTION
TANAUAN NATIONAL HIGH SCHOOL
IMPERIO ST., BRGY. CANRAMOS
TANAUAN, LEYTE
banana.junction@gmail.com

OWNED BY:
JOHN SAMUEL A. CINCO
NICOLE D. ILUMBA
CLOBEIL MAE LAMATA
BEATRIZ GRACE OPERIO
KLARICA F. TAÑA
KHIERSLY JADE NICOLE B. TECSON
JESCA VIÑAS
 EXECUTIVE SUMMARY

Vision
To increase trust, contentment, and satisfaction to our customers when it comes to our
product.

Mission

Banana Junction loves to cook! Through cooking we aim to connect with our
community by creating great banana cheeseballs product at a competitive price to meet the
demand of the middle- to higher-income local market area residents.

Goals and Objectives

a. Attain sales in the first month.

b. Increase second month sales by 50% and third month by 50% base on second month sales.

c. Expand by the third month of business.

d. To develop a full menu by the end of our third month.

Business Model

Plan a
business.

Sell, make a
profit, then Finalize the
repeat the product.
process.
Business
Model

Identify its
Promote the
strengths and
business.
weaknesses.
 Business and Product Positions

Banana Junction will position itself as the only supplier of Banana Cheeseballs in
order to cater to a variety of customer segments. We’ll also innovate to create more flavors
and a gulaman drink. Through customization, it offers a fresh, intriguing, seductive, and
unique snack combo experience with play elements. The company provides its client with
both nutrition and refreshment for their personal benefits.

Wealth Improvement Approach

The main strategy for boosting wealth is to increase productivity. One must spend
money in order to earn money. The first strategy I'll use is to concentrate on process
effectiveness. It's important to employ resources efficiently during production to prevent
waste from being absorbed. Less waste means lower costs. Making tiny improvements over
time allows us to achieve significant results when taken together over time. Second, I need to
concentrate on how well business systems work. This is to make sure the plans are
implemented correctly and that methods and tactics must be enhanced to attain an increase in
wealth.

Parties Supporting the Business

 Consumers: Student, walk-in customers, teachers and etc.

 Suppliers: Prince Supermarket and Naval Market Employees and
 Staff: Member of the Group All the parties supporting the business will based on the
accessibility and the availability of the resources.
 I. INTRODUCTION

This section of the business plan presents the description of the business, its location,
and the total funding requirements and the possible funding source.

Description of the Business

Indulge your desires with Banana Junction's sweet 'n salty Banana Cheeseballs
prepared with Cardava Bananas, formed into balls with a sweet cheesy dough drizzled with
condensed milk and grated cheese paired with the all-time favorite Sago't Gulaman that is
excellent to satisfy a rumbling tummy. Banana Junction seeks to give clients with a cheap yet
delectable snack that is new to our palate.

Banana Junction’s Banana Cheeseballs are inspired by Filipino snacks, namely, fried
bananas, cheeseballs, and Sago't Gulaman, for which we combine the three into one combo.
These Banana Cheeseballs come in a variety of sizes depending on how much you want to eat
as it undoubtedly captivate you with their bombing flavor with just a mouthful.

The business’ optimum mission is to provide customers with unique delicacies like
Banana Cheeseballs, our main product, using Cardava Bananas— one of the country’s
abundant fruit found in farms, local markets, and even in some households as it brings joy
and reminiscence to them since most Filipinos are fond of bananas. Furthermore, Banana
Junction strives to provide consumers with the greatest goods and services that will fulfill
their appetites and cravings—and even hunger—because bananas include Vitamin B6,
Vitamin C, Potassium, and Fiber, making them a healthy alternative for rice. However, our
major vision and objective are to use bananas in various innovative treats to entice potential
clients and provide an adequate quantity of pleasure to their senses.

Location of the Business

We believe that Tanauan National High School's campus would be a fantastic spot to
serve our banana cheeseballs. Students make up the majority of our target market, and
because the product is easily accessible on campus, they are more likely to purchase it. Also,
the school is adjacent to the Tanauan public market, the items we require for the product are
easily available. We shall establish certain criteria to maintain peace and order while also
making it easy for students to acquire our items. As our product is distinctive, I don't believe
there will be any competitors other than the surrounding stores that sell various things.

Funding Requirements of the Business

This table presents an overview and summary of funding requirements and sources of
the business that is in need for the production needs.

Ingredients Quantity Price per Quantity

Cardava Banana 5 kgs. Php 50.00 per kilogram
Cheese 2 boxes Php 60.00 per box
Gulaman Powder 2 packs Php 20.00 per pack
Gulaman Juice Powder 3 packs Php 25.00 per pack
Water 2 jugs Php 25.00 per jug
Sago 1 kg. Php 20.00 per kilogram
Oil 2 liters Php 70.00 per liter
Flour 1 ½ kgs. Php 43.00 per kilogram
Breadcrumbs 1 pack Php 70.00 per pack
Condensed Milk 2 cans Php 40.00 per can
Egg ½ tray Php 30.00 per half tray
Total Estimated Expenses: Php 1015.00

However, the business’ source of funds is the businessowners’ money/allowance and

savings intended for the said business. All of the expenses mentioned are estimated.
 II. ENVIRONMENTAL ANALYSIS

This section presents the industry analysis covering the following forces directly
affecting the proposed business: the trend in the industry, the consumers, the competitors,
market forecast, market share, market position, and marketing strategy.

Trend in the Industry

Food parks, food companies, and food stalls are currently the newest trends in our
neighborhood. As a result, business owners pay more attention to these trends. Because there
is such a wide selection of foods available to consumers, many entrepreneurs decide to create
food businesses. Restaurants, parks, and food vendors can be found practically anywhere. As
this is the biggest trend worldwide, it is also the main reason why people are drawn to starting
a food business.

Consumer Analysis

Banana Junction will focus its marketing activities on reaching the students and
faculty. Our market research shows that these are the customer groups that are most likely to
buy our banana product.

The chart outline above is the total market potential (in number of customers) of
banana cheeseballs inside the campus of Tanauan National High School.
  Market Segmentation
a) Geographic: Tanauan National High School, Imperio St. Brgy. Canramos,
Tanauan Leyte
b) Psychographics: Small Food Stall
c) Behavioral: Passionate and approachable with customers. The workforce is
enthusiastic and optimistic.

 Demand Analysis
Food is in high demand as well. Nonetheless, prospective buyers consider the food’s
quality and flavor. Humans view food as both a need and a desire, thus, there is
definitely a high demand for food everywhere.

Competitor Analysis

Enlisted here are the direct competitor of Banana Junction:

 Street Vendors
Today, consumers may buy street food for a variety of reasons, including
convenience, the chance to experience an ethnic meal in a social atmosphere, or
nostalgia.
 TNHS Canteen Vendors
It’s undeniable that despite being unique in the place, Banana Junction may or may
not face loss instead of profit due to the nearby stores in the preferred spot for selling
own goods.

Product Price
Banana Cheeseballs with Sago’t Gulaman Drink Php 30.00
Market Forecast
 Market Share

The small business earned PHP 900.00 in revenue every week. Therefore, the small
business as a whole collected PHP 3,600 in revenue.

Market share = (PHP 900.00/PHP 3,600) x 100 = 25%

Market Positioning

For students who are looking for affordable and delicious snacks the banana
cheeseballs with gulaman is a homemade snack made by the owners that are very healthy for
your body and pocket. Unlike those good-looking snacks with a non-student-friendly price
and unhealthy preservatives, our product is the opposite.

Market Strategy

Banana Junction’s marketing strategy will be centered on attracting new clients,

keeping hold of current clients, and encouraging clients to spend more and visit more
frequently. Building a devoted customer base is crucial since they will not only account for
the majority of revenue but also have positive word-of-mouth recommendations.

 Competitive Edge
Banana Junction will market itself as a distinctive snack shop where customers
may not only eat banana cheeseballs but also unwind in a relaxing setting. Customers
will be able to unwind from their daily concerns thanks to the comfortable
surroundings, which will also set Banana Junction apart from its rivals.
 Sales Strategy
The sales transactions will be managed by Banana Junction. Atleast two
employees will be serving customers to speed up customer service; four employees
will be preparing the customer’s order, and the seventh employee will handle the sale.
All recorded sales information will eventually be examined for marketing reasons.
Banana Junction will use banners, pamphlets, and social media posts to
increase its customer base. To ensure that customers keep coming back and spending
 more money at the snack stand, customer retention programs will also be
implemented.

III. BUSINESS DESCRIPTION

This section is going to clarify, simplify, and identify the equipment necessary for the
business, the size of the business in terms of capitalization, and the personnel required in
accordance with its protocol.

Product Description

Banana Junction's delectable Banana Cheeseballs provide a high-quality snack to

famished yet health-conscious students on campus. In addition, these banana cheeseballs are
inspired by several Filipino delicacies, notably fried bananas, but with a twist suiting the
Filipino taste.

These Banana Cheeseballs covered with cheesy dough while getting drizzled with
condensed milk and grated cheese paired with the all-time favorite Sago’t Gulaman indeed
satisfy a rumbling tummy.

Equipment/Materials Needed

These are the equipment that will be needed to make our Banana Cheeseballs:

 Knives
 Mixing bowl
 Frying Pan
 Colander
 Tray
 Paper Cups
 Tongs
 Sphere Molders
 Raw Materials of the Product

 Cardava Banana
 Cheese
 Gulaman Powder
 Gulaman Juice Powder
 Water
 Sago
 Oil
 Flour
 Breadcrumbs
 Condensed Milk
 Egg
 Sugar

Size of the Business

Since Banana Junction starts as a small business and is new to the industry, the first
wave of expenses amidst opening, or the investment, will be approximately Php 1015.00.
Due to the sole proprietorship, the capital investment is projected to be rather volatile in the
early months. Furthermore, our very own Banana Cheeseballs are available to everyone,
regardless of age, because bananas contain vitamins that are beneficial to our health.

Future Contract that is Necessary

This may involve a contract among suppliers, including suppliers of our major
product, bananas, to decrease the possibility of company losses owing to a lack of banana
supply.
 Personnel Requirements

The personnel requirements are the following which are provided to enable inventory
controls related to the business:

 Hair Net
 Face Mask
 Apron
 Disposable Plastic Gloves

Administrative Operation

This exhibits initiative and accountability for individual performance in order to

complete the task under direct supervision. An operations administrator edits, plans,
coordinates, or directs an organization's administrative services. This position include
tracking inventory for the company, handling maintenance concerns, and providing
administrative assistance.

In Banana Junction, each team member is allocated to a certain duty based on the
administrative operation, and the team leader is the one who serves as the operations
administrator, and together with the co-members, they will to keep the business on track.
 IV. ORGANIZATIONAL PLAN

This section describes the form of the business organization, the liability of the owner,
the organizational structure, the role of the owner, and the proposed salary.

Form of Business Organization

Banana Junction’s proposed business is a partnership form of business organization.

The table below shows the contribution of Banana Junction Owners and their respective
shares in the business.

Name of Owners Investment Shares

Khiersly Jade Nicole Tecson Php 370.00 12.5%
Nicole Ilumba Php 370.00 12.5%
Klarica Tana Php 370.00 12.5%
Jesca Vinas Php 370.00 12.5%
Clobeil Mae Lamata Php 370.00 12.5%
Merrie Che Latina Php 370.00 12.5%
Beatriz Grace Operio Php 370.00 12.5%
Jhon Samuel Cinco Php 370.00 12.5%
TOTAL Php 2960.00 100%

Liability of the Owners

The Banana Junction’s owners are responsible and liable to any misconduct done by
the business itself as a whole; excluding the customer’s fault. However, the owners are in a
so-called Limited Liability Partnership. Each partner is not accountable for the carelessness
or misbehavior of another. Furthermore, their personal property and savings will be
unaffected by the business's liability.

Organizational Structure

Manager

Financer/
Secondary
Acounting
Manager
Personnel

Design Sales
Personnel Personnel
 Role of the Owner/s

 Employees: The employee are those who are in charge of watching over the stall or
are those that going to be the cashier.
 Design Personnel: Are those that are go going to come up with the new design for
our product that is new and trending.
 Sales Personnel: Are those who are in charge with promoting our business, either on
social media or what. And they are also the one who’s handling our social media and
he/she is the one who’s in charge of posting updates with regards to our business.
 Secondary Manager: The one who’s going to update the manager of what is going
on with the business. And he/she is in charge in approving the design personnel and
the sales personnel’s ideas.
 Financer/ Accounting Personnel: Are those who are going to manage the money
that is going in and out of the business. They are in charge of keeping the ingredients
and equipment available all the time.
 Manager: The people who is either going to approve or decline the suggestions and
ideas of the Financer and the Secondary Manager
 V. MARKETING PLAN
This section contains the following factors of the marketing mix: product, place,
price, promotion, people, packaging, position.

Product

The product of the Banana Junction is banana cheeseballs that comes along with
gulaman juice. We leveled up the banana to satisfy your cravings. Banana Junction offers not
only normal tasting banana cheeseballs but we serve the best tasting banana cheeseballs
especially with our secret recipe.

Place
 The Banana Junction will be located inside the campus of Tanauan National High
School Tanauan, Leyte. In a space in the school canteen. The space or location will fit in to
the target consumers. Our location also has an extravagant ambiance that will surely catch the
customers attention and in that, they would probably buy our product due to their interests or

also maybe out of curiosity that was lead by the ambiance of our location. The target market
here also has a great number. First of all our location is along the pathway which means that
many people pass by. Our business also targets all ages not only 12 and above but we are
expecting that it would fit for all consumers that will surround the area.

Price

The prices of our product is based on the prices of the ingredients that we have used
to make it. The Banana Junction managed to minimize the cost of the ingredients so that we
could not have any problem with our budget and also, we want to give the customers an
affordable price with a taste that is worth it.

Product Price
Banana Cheeseballs w/ 30.00 PHP
Gulaman Juice
Banana Cheeseballs 20.00 PHP
Gulaman Juice 10.00 PHP
 Promotion

Banana Junction will be advertising its product through posters, flyers, and also
posters, pictures and information will be published in social media sites to increase the
potential customers and consumers. Banana Junction will be known by people easier through
these advertisements specially the posters, pictures and infromation that would be published
or posted online.

People

Banana Junction may not have business partners and such because they chose to be in
a sole proprietorship kind of business which is a great start. Yet competitors are very evident
and abundant specially knowing the location of banana junction. It may seem that its location
has many potential customers yet there are also so many competitors around it which is a
challenge to them. In these nearby stores, they won’t see any banana cheeseballs as their
product and that is also a big advantage for them. Banana Junction is a Sole Proprietorship
type of business because it is also considered as a small business specially knowing that it is
also just a newly opened food business.

Packaging
 In our product packaging, we will be using paper cups. Two paper cups to be specific,
a 16oz cup and a 220cc paper cup. The 16oz cup will be used for the gulaman juice and the
220cc cup will be used for the banana cheeseballs. We chose to have this packaging because
it will be more convenient for the customers to carry it around.

Positioning

In order to appeal to a variety of consumer sectors, Banana Junction will position

itself as the only provider of Banana Cheeseballs and we’ll innovate to make mare flavors,
and a gulaman drink. It provides a brand-new, intriguing, alluring, and distinctive snack
combo experience with play elements through customization. The business offers nutrition to
its customers as well as refreshment for their own advantages.
 VI. PRODUCTION PLAN

Production Schedule

Note that every

2023 1st Wednesday,
Week Friday and Sunday will
2nd Week be the rest day4thofWeek
3rd Week all the
workers, who are explicitly the proprietors of Banana Junction. However, the small
The team will
business is intendedFinalization
to operate for
of 8 hours during
inquire working Gathering
to the days. of
the business school equipment and
goals and administration materials Making the final
objectives to and authorities necessary for
April determine the for suitable building the blueprint of the
concrete places in the stall at the stall.
purpose of the chosen location chosen place.
business to the of the business
community. (TNHS
Canteen) that
can be an access
to gain more
profit.

Making the final

Building the layout of the
Canvassing the stall at the business’ logo, as Buying and
estimated cost chosen place well as its gathering
of labor for promotional enough
with the help of
posters that
building the the school ingredients to
would serve as
stalls, as well as authorities and fill the
May Banana
the equipment laborers as well pantry/inventory
Junction’s face
used in the as arranging the for the first
and attract
business. needed potential buyers;
week of the
materials and this is where business.
equipment. promotions and
advertisements
will happen.
 Starts preparing Gathering and Identifying the
strengths,
for the opening analyzing the
weaknesses, and the
which includes Banana income and needed improvements
product testing Junction’s of the business based
customer
June through free Grand Opening on the results of its
feedbacks for
samples and first two weeks in the
the business’ industry to determine
analyzing
first week of whether to stop the
potential business or continue
customer
rolling.
until the team can
feedbacks. afford a new branch.

Production Process

Banana Junction’s Banana Cheeseballs

 Ingredients (Ideally used per day to week)

- 1 pile of Cardava Banana
- 2 boxes of Cheese
- 3 cups of All-Purpose Flour
- 2L Oil
 - 1 pack of Breadcrumbs
- ½ Tray of Egg
- 2 Cans of Condensed Milk
 Instructions:
1. First, wash the Cardava Banana thoroughly before peeling it off.
2. After peeling, put the peeled bananas inside a casserole, add water and then
boil it until it softens— an indication that it is already cooked.
3. Let the bananas cool completely once it softens and then mash it inside a bowl
using a potato masher, if the equipment is not available, a fork or whisk can be
used as an alternative.
4. Add a cup of condensed milk on the mashed banana and then mix it
thoroughly until the ingredients combine with each other.
5. Pour 3 cups of All-Purpose Flour in the mixture and then gradually add some
water until the mixture achieves a dough consistency.
6. After mixing the ingredients, set it aside first.
7. Slice the cheese into cubes. Make sure that it is big enough to serve as the
Banana Cheeseballs’ filling.
8. Using a measuring spoon, scoop a dough from the mixture and then add the
cheese in the middle before molding it into small circles. Use sphere molders
if available.
9. Coat the balls with egg and breadcrumbs and then deep fry it with a medium
heat.
10. Drain the oil using a colander or tissue paper before transferring it into a
container.
11. Grate a cheese on top of it and then drizzle an enough amount of condensed
milk to satisfy one’s cravings.
12. Serve it as hot as possible for a better eating experience!
 Banana Junction’s Classic Sago’t Gulaman

 Ingredients
- Sago
- Gulaman (Gelatin)
- Gulaman Juice Powder
- Ice
- Water
- Sugar (optional)
 Procedures:
1. Cook the 3 cups of sago in a boiling water. Set aside. Do the same thing on the
Gulaman Powder (Gelatin).
2. After cooking the sago and gulaman, caramelize 3 cups of brown sugar on low
heat. This will serve as an arnibal for the drink and additional flavor.
(optional)
3. Once satisfied with the arnibal, set it aside first then prepare a jug of water and
the Gulaman Juice Powder (enough packs to cover up the water).
4. Add the Gulaman Juice Powder inside the jug of water and then stir.
5. After mixing, add the gulaman (gelatin), sago, and the homemade arnibal then
mix the ingredients altogether.
6. Put ice to enhance its flavor.
 7. Serve it cold.

Equipment Required

Mixing Bowl

o Model: Tableware, Stainless Steel

o Location: Lazada PH
o SRP: ₱173.00

Kitchen Knives

o Model: Stainless Steel

o Location: Shopee PH
o SRP: ₱219.00

Frying Pan

o Model: Stainless Steel, Non-stick

o Location: Mandaue Foam Homestore
o SRP: ₱521.50
 Colander

o Model: Stainless Steel

o Location: Mandaue Foam Homestore
o SRP: ₱210.00

Paper Cups

o Model: None
o Location: Shopee PH
o SRP: ₱190.00

Tray

o Model: Stainless Kitchenware

o Location: Shopee PH
o SRP: ₱85.00
 Tongs

o Model: None
o Location: Shopee PH
o SRP: ₱50.00

Sphere Molder

o Model: Silicone, Bakeware

o Location: Shopee PH
o SRP: ₱85.00
 Sources of Materials
Equipment Source

Mixing Bowl Lazada PH

Kitchen Knives Shopee PH

Frying Pan Mandaue Foam Homestore

Colander Mandaue Foam Homestore

Paper Cups Shopee PH

Tray Shopee PH

Tongs Shopee PH

Sphere Molders Shopee PH

Estimated Production Cost

Ingredients Quantity Price per Quantity Total

Price
Cardava Banana 5 kgs. Php 50.00 per Php 250.00
kilogram
Cheese 2 boxes Php 60.00 per box Php 120.00
Gulaman Powder 2 packs Php 20.00 per pack Php 40.00

Gulaman Juice Powder 3 packs Php 25.00 per pack Php 75.00

Water 2 jugs Php 25.00 per jug Php 50.00

Sago 1 kg. Php 20.00 per Php 20.00
kilogram
Oil 2 liters Php 70.00 per liter Php 140.00

Flour 1 ½ kgs. Php 43.00 per Php 43.00

kilogram
 Breadcrumbs 1 pack Php 70.00 per pack Php 70.00

Condensed Milk 2 cans Php 40.00 per can Php 80.00

Egg ½ tray Php 30.00 per half Php 30.00
tray
Total Estimated Expenses Php 1015.00

Equipments Quantity Price per Quantity Total

Price
Mixing Bowl 1 pc. Php 173.00 Php 173.00
Kitchen Knives 6 pcs. Php 219.00 (6 pcs. Php 219.00
Set)
Frying Pan 1 pc. Php 521.50 Php 521.50
Colander 1 pc. Php 210.00 Php 210.00
Paper Cups 1 Set Php 190.00 (Set) Php 190.00
Tray 3 pcs. Php 85.00 Php 255.00
Tongs 2 pcs. Php 50.00 Php 100.00
Sphere Molders 2 pcs. Php 85.00 Php 170.00
Total Estimated Expenses Php 1838.50
 VII. OPERATION PLAN

This section presents the evaluation of suppliers, purchase procedures, storage and
inventory control, and sales procedures.

Evaluation of Supplier

In identifying our supplier, we searched at numerous stalls and stores in the local
marketplace to find the necessary materials and ingredient that is needed to start a business.

Materials Requisition and Receiving Procedure

   The team purchased the needed materials and ingredients for the business.The team
purchased the following: Banana, Cheese ,Gulaman ,Juice ,Water, Sago, Oil, Flour, Bread
crumbs, Condensed, Egg.

Storage and Control System

 Total: Approx. Php 2960.00

 Materials: The materials are provided by the team.

Ingredients Quantity Price per Total Unit of

Quantity Price Measure
Cardava Banana 5 kgs. Php 50.00 Php 250.00 Kilogram
Cheese 2 boxes Php 60.00 Php 120.00 Box
Gulaman Powder 2 packs Php 20.00 Php 40.00 Pack
Gulaman Juice 3 packs Php 25.00 Php 75.00 Pack
Powder
Water 2 jugs Php 25.00 Php 50.00 Liter (jug)
Sago 1 kg. Php 20.00 Php 20.00 Kilogram
Oil 2 liters Php 70.00 Php 140.00 Liter
Flour 1 ½ kgs. Php 43.00 Php 43.00 Kilogram
Breadcrumbs 1 pack Php 70.00 Php 70.00 Pack
Condensed Milk 2 cans Php 40.00 Php 80.00 Milliliters
(can)
Egg ½ tray Php 30.00 Php 30.00 Tray
Cost of Goods
 List of Equipment

Equipments Quantity Price per Quantity Total

Price
Mixing Bowl 1 pc. Php 173.00 Php 173.00
Kitchen Knives 6 pcs. Php 219.00 (6 pcs. Php 219.00
Set)
Frying Pan 1 pc. Php 521.50 Php 521.50
Colander 1 pc. Php 210.00 Php 210.00
Paper Cups 1 Set Php 190.00 (Set) Php 190.00
Tray 3 pcs. Php 85.00 Php 255.00
Tongs 2 pcs. Php 50.00 Php 100.00
Sphere Molders 2 pcs. Php 85.00 Php 170.00

Workflow

Purchasing the
Production of
Estimating the ingredients
Banana Selling the
number of and
Cheese Balls product
product. equipment
and Gulaman.
needed .

Monitoring and Evaluation

Before we sell our product, it will take two to three hours to cook it and 10 minutes to
prepare for sale. In selling our product we always follow what time we put in the business
plan so that we can manage our time.
 VIII. FINANCIAL PLAN

This section contains the financial statements, cash flow, and other finance related
concepts in the business.

Revenue
35
30
25
20
15
10
5
0
J F M A M J J A S O N D

Projected Statement of Comprehensive Income

 Revenues

Food Sales 18,000

Food Delivery Income 3,000
Total Revenues 21,000

 Expenses

Ingredients 2,000
Rent Expense 1,000
Interest Expense 300
Supplies Expense 500
Utilities Expense 1,000
Total Expenses 4,800
 Projected Statement of Cash Flows
MONTH J F M A M J J A S O N D
INCOME 80 90 950 980 1,00 1,50 2,00 2,50 3,00 3,50 5,50 7,50
(₱000) 0 0 0 0 0 0 0 0 0 0

EXPENSE 90 95 1,00 1,00 1,20 1,30 1,35 1,40 1,50 2,00 2,20 2,30
S 0 0 0 0 0 0 0 0 0 0 0 0
(₱000)

COMMU- 10 15 200 220 420 620 1,27 2,37 3,87 5,37 8,67 5,20
LATIVE 0 0 0 0 0 0 0 0
PROFIT/
LOSS
(₱000)

Projected Statement of Financial Position

 Assets

Cash 8,000
Inventory 10,000
Total Current Asset 18,000
Other Asset
Trademarks 7,000
Accumulated Amortization (3,500)
Total Other Asset 4,000
Total Asset 22,000

 Liabilities

Current Liabilities
Accounts Payable 4,000
Accrued Expenses 5,000
Total Current Liabilities 9,000
Long-term Liabilities 5,000
Total Liabilities 14,000
 Owner’s Equity

Owner’s Equity
Common Stock 5,000
Retained Earnings 3,000
Total Owner’s Equity 8,000
Total Liabilities and Owner’s 22,000
Equity