III.

Preparing, Analyzing, and Forecasting Financial Statements

a. Illustration of completed flow of funds or cash flow from the first business
transaction and all other subsequent transactions.

60

50

40

30

20

10

0
WEEK 1 (5,698) WEEK 2 (4,000) WEEK 3 (228) WEEK 4 (199.50) WEEK 5 (841)

PERCENT
b. Balance Sheet (Total Liabilities and Assets)

ASSETS LIABILITIES

Current Assets Current Liabilities

Cash ₱ 1,760.1 Accounts payable ₱ 2,400

Accounts Receivable ₱ 1,444 Income Taxes Payable ₱0
Inventory ₱ 3,204.1 Wages Payable ₱0
Short Term Debt ₱0
Fixed Assets
Long Term Liabilities
Equipment ₱0
Services ₱0 Long Term Debt ₱0
Others ₱0 OWNER’S EQUITY

Capital ₱ 1,440
Retained Earnings ₱ 2,562.2
TOTAL ASSETS = ₱ 6,404.2 TOTAL LIABILITIES & EQUITY
= ₱ 6, 404.2

c. T-Accounts and Four Financial Statements

T-Accounts
Four Financial Statements
10966-3022.85=7943.15(income statement)
Retained earning
5698+7943.15 - 456.92=13,184.23

d. Analyzing Financial Statements (Time series or Horizontal analysis), weekly

data that starts from week 1 of business operation up to the last week of business
operation.
 It lasts up to five (5) weeks of our business operation. The weekly data are
stated in the graph above. The first profit of our business is P5698.00,
followed by P4000.00, third is P228.00, fourth week is P199.50 and lastly,
P841.00. The total money we gain is P10,966.50 in operating our business in
a span of five (5) weeks.

e. Analyzing Financial Statements (Vertical Analysis: percentage and ratio)

 As stated in the graph above, the vertical analysis of our business in terms of
percentage are first is 51.95%, second is 36.47%, third is 0.2%, fourth is
0.1%, and lastly, 0.76%. While in terms of ratio, it is 4.56 : 3.2 : 0.18 : 0.16 :
0.67
f. Common size balance sheets (weekly) Ex. Week 1 to week 8
ASSETS
Week 1 Week 2 Week 3 Week 4 Week 5
Current Assets
Cash 1,426.35 1,306.5 775.25 644 496
Accounts Receivable 300.5 485 160 250 248.5
Inventory 1,125.85 821.5 615.25 394 247.5
Total Assets: ₱ 6,404.2
Current Liabilities

Accounts Payable 2,400

Owner’s Equity
Capital 1,440
Retained Earnings 5968 6,645.3 4,715.2 3,423.8 2,562.2
Total Liabilities & Equity ₱ 6,404.2

g. Income Statement Forecasting (Forecasting sales and cost of sales) (Monthly

for the entire year of 2019)
h. Funds Flow Statement

a. Sources of Funds
(i) Funds from the Business Operation 1,560
(ii) Issue of Debentures 0
(iii) Long-term borrowings 0

Total Sources: 1,560

b. Application/Uses of Funds
(i) Purchase of Fixed Asset 1,440
(ii) Payment of Tax 0
(iii) Payment of Long-term loans 0
(iv) Loss from the Business Operation 0

Total Uses: 1,440

Not decrease in Working Capital

Total Sources – Total Uses
1,560 – 1,440 = 120
IV. Managing the Operations Function

a. Table of enterprise delivery system and the QDP (input, throughput, output, final delivery
system and outcomes)

Inputs Throughput Output Final Delivery Outcomes

Men/Manpower Transformation Products Marketing and Customer

 The students Process  Calamares customer Expectation
of STEM 12   Marshmall  The
OSBORN ow students of  Quality-
Conversion of  Pancit Negros Delicious,
Machines Output Canton Oriental Well
 Blender   Calamansi High prepared
 Stove Juice School and clean
 Phone  Shake  Delivery-Fast
Marketing and Easy
Tools and Materials Goods made or Programs  Price-Cheap
 Plate service rendered  We sell and
 Frying Pan  Face Paint delicious Affordable
 Streamer  Movie foods.
 Laddle Selling  We sell up Market Expectations
 Spatula  Photo to date and
 Ice Crusher Booth
 cheap  Revenue/Sal
Ingredients movies es
 Calamares  We offer  Day 1 (Profit)
 Squid different Php 4,000
 Flour kinds of  Day 2 (Profit)
 Oil activities to Php 2,000
 Egg make our Overall: Php
 Breadcrumbs customer’s 6,000.00
 Marshmallow happy and  Market
 Marshmallow entertaine Share
 Chocolate d Day 1: Php 1,000.00
 Sprinkles Day 2: Php 500.00
 Pancit Canton
 Pancit Canton Service Level
 Water Experience Finance Expectation
 Calamansi  Novice /  Profit- Php
Juice Beginner 4,500.00
 Calamansi
 Tang (Juice)
 Water
 Shake
 Shake Powder
 Condense Milk
 Ice
 Water
 Sprinkle

Methods (Overall)
Step 1: Prepare all the
ingredients.
Step 2: Ready all the
machines needed.
Step 3: Cook, Fry, Boil
and Shake.
Step 4: Serve well

Management
 Stem 12-
Osborn

Capital
 Php 1,140.00
 b. Three phases of managing, supervising, and controlling the enterprise delivery system (Pre-
operations, operations, and post operations)
PRE OPERATIONS
● Choice of Products or Service
● Designing the work flow and
the methods to be used
● Choice of equipment and
materials to be used
● Designing the operating the
tools to be used
● sourcing of money to be used
● Planning and locating the
workplace and the location of
the business
● Choice of Ingredients
OPERATIONS
● Sourcing and stocking of
ingredients used by the
business
● Manpower which are done by
the students of STEM 12
OSBORN
● Management of the products
and the correct ways on
handling them
● Supervision of the services
being rendered and proper
technical methods
● Continuously upgrading the
materials and equipment and
improving on the ingredients
used to make the products
POST OPERATIONS
● Delivery of finished products
to the customers
● Customers feedback on the
finished product or service
● Profit made from the finished
products and services
● Warehousing or stocking of
the finish products made
● Distributing of finished
products through
 ● Making sure to be able to
make a high quality product and
service
● Profit managing

V. Managing the finance section

a. Illustration of the first two finance functions: Translating corporate goals and operating plans
into investment and financing plans (Corporate goals, investment and financing)

KATANGKAY
Vision: We intend to provide and exceed customer level satisfaction and
delight every customer by serving a high quality and
comfortable food intake within the allotted time given.

Mission: To glorify the Almighty God and His greatness splendor by

entrusting us to spread a positive influence, inspire the
human spirit in order to create differences with great value
to all those who seek our product, to give the customer
satisfaction of their needs and wants, to give them
convenience and better service.

SOURCE OF FUNDS USAGE OF FUNDS

24 students gave Php. 60.00 FINANCIAL PLAN
The entrepreneurs bought
for the capital materials, foods and tools for selling
the products with the total
expenses of Php. 1,850.56

Corporate Financial Objectives

And Performance
LIABILITIES MANAGEMENT
 Return on Equity ASSET MANAGEMENT
Php. 4,560.00

 Return on Investment
The Php. 60.00 given by the Php. 2,709.44
CURRENT ASSET
students had also been
return to them.  Market Price of Shares Php. 2,840.00
Php. 1,500.00
b. Table of investment and financing decision criteria and sub-objectives.