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BALANCE SHEET AS AT 3 DECEMBER 2013

RM Fixed asset a) Van b) Furniture & fixtures c) renovation d) business sign e) computer f) table (operation) Current assets a) cash b) deposit TOTAL ASSET Equity a) cash b) net profit Liabilities a) term loan b) hire purchase 40000 2400 60000.00 50528.16 95628.16 400 35000 2700 10000 1000 4500 100

RM

53300

99628.16 152928.16

110528.16

42400 15298.16

TOTAL EQUITY AND LIABILITY

BALANCE SHEET AS AT 31 DECEMBER 2014

RM Fixed asset a) Van b) Furniture & fixtures c) Renovation d) business sign e) computer Current assets a) cash b) deposit TOTAL ASSET Equity a) cash b) net profit Liabilities a) loan b) hire purchase 30000 1800 60000.00 88440.8 192360.80 4080 0.00 0.00 0.00 0.00 0.00

RM

0.00

196440.80

148440.80

48000.00 196440.00

TOTAL EQUITY AND LIABILITY

BALANCE SHEET AS AT 31 DECEMBER 2015

RM Fixed asset a) Van b) Furniture & fixtures c) renovation d) business sign e) computer Current assets a) cash b) deposit TOTAL ASSET Equity c) cash d) net profit Liabilities c) loan d) hire purchase 20000 1200 60000.00 100174.80 134094.80 4080 0.00 0.00 0.00 0.00 0.00

RM

0.00

138174.80

106174.80 148440.80

32000.00 138174.80

TOTAL EQUITY AND LIABILITY

DEPRECIATION ASSETS

Type of Asset Basic Price Economic duration Depreciation Rate

: : : :

Van RM3500.00 5 years 20%

year

Annually depreciation (RM) 7000 7000 7000 7000 7000

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

35000 7000 14000 21000 28000 35000 28000 21000 14000 7000 -

DEPRECIATION ASSETS

Type of Asset : Basic Price

furniture and fixtures : RM2700.00 5 years 20%

Economic duration : Depreciation Rate :

year

Annually depreciation (RM) 5400 5400 5400 5400 5400

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

2700 5400 1080 1620 2160 2700 2160 1620 1080 540 -

DEPRECIATION ASSETS

Type of Asset Basic Price Economic duration Depreciation Rate

renovation : : : RM10,000.00 5 years 20%

year

Annually depreciation (RM) 2000 2000 2000 2000 2000

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

10000 2000 4000 6000 8000 1000 8000 6000 4000 2000 -

DEPRECIATION ASSETS

Type of Asset Basic Price Economic duration Depreciation Rate

business Sign : : : RM1000.00 5 years 20%

year

Annually depreciation (RM) 200 200 200 200 200

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

1000 200 400 600 800 100 800 600 400 200 -

DEPRECIATION ASSETS

Type of Asset Basic Price Economic duration Depreciation Rate

computer : : : RM4500.00 5 years 20%

year

Annually depreciation (RM) 900 900 900 900 900

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

4500 900 1800 2700 3600 4500 3600 2700 1800 900 -

DEPRECIATION ASSETS

Type of Asset Basic Price Economic duration Depreciation Rate

: : : :

table (Operation) RM100.00 5 years 20%

year

Annually depreciation (RM) 20 20 20 20 20

Total depreciation (RM)

Balance (RM)

0 1 2 3 4 5

100 20 40 60 80 100 80 60 40 20 -

LOAN AMORTIZATION SCHEDULE

Loan Amount Loan Period Interest Rate Method

: : : :

RM 50000.00 5 years 20% Reducing Balance (annually)

year

Interest (RM) 700 560 420 280 140

Principal (RM)

Payment (RM)

Balance (RM)

0 1 2 3 4 5

5000 10000 10000 10000 10000 10000 10700 10560 10420 10280 10140 4000 3000 2000 1000 -

HIRE PURCHASE REPAYMENT SCHEDULE

Asset Cost of asset Down Payment Loan Amount Loan period Interest Method

: : : : : : :

van RM 35000.00 RM 5000.00 RM 3000.00 years 8% plat (annually)

year

Interest (RM) -

Principal (RM)

Payment (RM)

Balance (RM)

30000

2400

6000

8400

24000

2400

6000

8400

18000

2400

6000

8400

12000

2400

6000

8400

6000 -

2400

6000

8400

PROFIT AND LOSS ACCOUNT FOR 1ST YEAR (31 DEC 2013)

RM

RM

SALES

271200

LESS EXPENSES Administration Marketing Financial 1. Interest on term loan 2. Interest on hire-purchase Depreciation charges Pre-operation Expenditure Total Expenditure PROFIT TAX (28%) NET PROFIT 700 2400 10600 3260 -193522 77678 -27149.84 50528.16 96504 2100

PROFIT AND LOSS ACCOUNT FOR 2ST YEAR (31 DEC 2014)

RM SALES LESS EXPENSES Administration Marketing Operation Financial 1. Interest on term loan 2. Interest on hirepurchase Total Expenditure PROFIT TAX (28%) NET PROFIT 560 2400 91224 1000 80301.60

RM 298320

-175485.60 122834.40 -34393.60 88440.80

PROFIT AND LOSS ACCOUNT FOR 3ST YEAR (31 DEC 2015)

RM SALES LESS EXPENSES Administration Marketing Operation Financial 1. Interest on term loan 2. Interest on hirepurchase Total Expenditure PROFIT TAX (28%) NET PROFIT 420 2400 93146.40 1050 89292

RM 325440

-186308.40 139131.60 -38956.80 100174.80

MACHINE AND EQUIPMENT

Equipments is one very important element in the exercise and helped launch the business intended to be carried. To run a business we must have enough budget to buy necessities for doing business.

TYPE

PRICE PER UNIT (RM)

NO

TOTAL COST (RM)

Chiller

4500.00

4500.00

Blender

105.00

525.00

Cake counter

4500.00

4500.00

Microwave

560.00

2240.00

Dustbin

10.00

30.00

Chest box

1000.00

1000.00

Total

12,795.00

RAW MATERIAL REQUIRED


All the raw materials that was purchased by CUPCAKESLAND ENTERPRISE especially fresh fruitswill be send three times a week while for the flavored powder, eggs, butters, fruits and other CUPCAKESLAND ENTERPRISE will get from the supplier once a week. NO ITEM QUANTITY PER MONTH 100 packet 5 kg 5 kg 5 kg 5 kg 5 kg 5 kg 5 kg 5kg 5kg 5 kg 5 kg 5 kg 5 kg 20 kg 20 dozen 3 kg 30 kg 100 packet 15 kg PRICE PER UNIT/KG (RM) 4.00 25.00 23.00 25.00 23.00 24.00 20.00 23.00 5.00 15.00 10.00 8.00 10.00 6.00 12.00 9.00 4.50 4.50 3.00 1.80 PRICE (RM) 400.00 125.00 115.00 125.00 115.00 120.00 100.00 115.00 25.00 75.00 50.00 40.00 50.00 30.00 240.00 180.00 13.50 129.00 300.00 27.00 RM 2374.50

1 2

Butter Flavored powder Vanilla Coffee Cappuccino Mocha Chocolate Crystal fruit Yogurt Apple Strawberry Cherry Grape Kiwi Orange Chocolate Egg Chocolate rice Icing sugar Cup cakes Overlate

3 4 5 6 7 8 9 10 11 12 13 14 TOTAL

PURCHASE CAKES

Normally, our cakes supplier will send the cakes once a week and sometimes depend to our stock on hand.

NO

ITEM

QUANTITY PER MONTH

PRICE PER UNIT/KG (RM)

PRICE (RM)

I. Standard cupcakes II. Miniature cupcakes 2500 1.20 3000.00 2500 1.20 3000.00

III. Large cupcakes IV. Shaped cupcakes V. Drink 2000 1.00 2000.00 1500 1.50 2250.00 200 50.00 10000.00

TOTAL

RM 20,250.00

ADMINISTRATIVE BUDGET

ITEMS

FIXED ASSETS EXPENSES

MONTHLY EXPENSES

OTHER EXPENSES

Furniture and Fittings Salaries Rental Utilities Deposit Rental Renovation TOTAL

38,619.40

33,110 6,500 6,000 15,000 30,000


38,619.40

45,610.00

45,000

TOTAL:

FIXED ASSETS EXPENSES + MONTHLY EXPENSES + OTHER EXPENSES = RM 129,229.40

SCHEDULE OF REMUNERATION POSITION NO. STAFF MONTHLY SALARY (RM) General Manager Administration Manager Marketing Manager Assistant Marketing Operation Manager Financial Manager Assistant Marketing Assistant Financial Cahiers 14 700 TOTAL 91 14 10,800.00 33,110.00 1 900 117 18 1,035.00 1 800 104 16 920.00 1 2,100 273 42 2,415.00 1 3,500 299 46 4,025.00 1 900 117 18 1,035.00 1 3,500 455 70 4,025.00 3,700 481 74 4,255.00 1 4,000 EPF CONTRIBUTION (13% RM) 520 80 4,600.00 SOCSO (2%RM) AMOUNT (RM)