SCHOOL CANTEEN INCOME LEDGER

Particulars

Month

Monthly
Income

2013
JUNE

INCOME
1,118.00
TRAVEL ALLOW. FOR STUDENTS
FEEDING

Feeding

School Clinic

0.35
Debit
Credit

0.05
Debit
Credit

391.30

INCOME
FEEDING
MEDICINES

937.00

INCOME
MEDICINES

1,109.00

INCOME
FEEDING

167.7

111.8

46.85

140.55

93.7

279.5

Debit

0.1
Credit

111.8

220.5
234.25

111.8
93.7

220.5
102.75

388.15

55.45

1,523.55

308.25

205.5

13.75

205.5

166.35

110.9

277.25

110.9

58.2

474.6

316.4

291

316.4

217.65

652.95

435.3

1088.25

1000

2,984.00

1,044.40

435.3
1000

275.85

1127.55

751.7

379.25

751.7

149.2

447.6

298.4

746

298.4

425.05

1575.15

1050.1

1125.25

1050.1

140.1

420.3

280.2

700.5

280.2

565.15

1995.45

1330.3

1825.75

1330.3

59

177

118

295

118

1448.3
178.9

500
1500
175.35
2,802.00

980.70
1500
343.95

ENDING BALANCE
December

INCOME
1,180.00
413.00
TRAINING REGISTRATION ALLOW FOR STUDENTS
FEEDING
343.95
ENDING BALANCE
69.05
January
INCOME
1,789.00
626.15
FEEDING
1,000.00
ENDING BALANCE
-373.85
February
INCOME
1,669.00
584.15
FEEDING
373.85

REPAIR
ENDING BALANCE

55.9

219.25

1,130.95

ENDING BALANCE
NOVEMBER

327.95

607.40

INCOME
4,353.00
TRAVEL ALLOW FOR STUDENTS

INCOME
MEDICINES
FEEDING

0.25
Debit
Credit

100

ENDING BALANCE
OCTOBER

111.8

Credit

100

ENDING BALANCE
SEPTEMBER

0.1
Debit

108.70

ENDING BALANCE
AUGUST

167.7

H.E. Instructional
School
Revolving Capital
Fund
Operations Fund

500
500
108.70

ENDING BALANCE
JULY

55.9

Faculty &
Student Devt.
Fund
0.15
Debit
Credit

1000
624.15
89.45

1172.45
268.35

1448.3
178.9

2120.75
1,789.00

89.45
83.45

268.35
250.35

178.9
166.9

1,341.10
1,669.00

83.45

250.35

166.9

1,669.00

447.9
178.9
166.9
1000

210.30

166.9

Others

Debit

Others

Balance

Credit
1,118.00
618.00
118.00
118.00
1,055.00
725.80
625.80
625.80
1,734.80
1,634.80
1,634.80
5,987.80
3,987.80
3,987.80
6,971.80
6,471.80
4,971.80
4,971.80
7,773.80
6,273.80
6,273.80
7,453.80
6,453.80
6,109.85
6,109.85
7,898.85
6,450.95
6,450.95
4,781.95
4,408.10
3,408.10
3,408.10

STATEMENT OF FINANCIAL CONDITION

February 28, 2014
ASSETS
Cash and cash equivalents
Accounts Recevables
Inventory
PPE
Utensils
Less : Accumulated depreciation
TOTAL ASSETS

1789.00
0.00
0.00
0.00
0.00
0.00
1789.00

LIABILITIES
Trade Payable
Interest
Income Taxes Payable
Other Payables
TOTAL LABILITIES

0.00
0.00
0.00
0.00
0.00

EQUITY
School Revolving Capital
Add: Net Income Derived from operation of Canteen

TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

Prepared by:
CARLO G. CLETO
H.E Canteen Teacher

1789.00
120.00
1669.00
1669.00

Audited by:
JORDANDERSKY D. JAVIER
Math Teacher
MERLYN B. FABRO
Home Economics Teacher

CASH BOOK
Date
Payee/ Payor
Beg. Balance
03-Feb-14
03-Feb-14
03-Feb-14
10-Feb-14
10-Feb-14
10-Feb-14
17-Feb-14
17-Feb-14
17-Feb-14
17-Feb-14
24-Feb-14
25-Feb-14
26-Feb-14
27-Feb-14
28-Feb-14

Nature of
Transactions
Sales
Purchase
Salaries and Wages
Sales
Purchase
Salaries and Wages
Sales
Purchase
Salaries and Wages
Power, Light & Water
Sales
Purchase
Salaries and Wages
Repair

OR/ Check #

Debit

Amount
Credit

545.00
450.00
0.00
350.00
305.00
0.00
445.00
341.00
0.00
0.00
449.00
213.00
0.00
300.00

2802
1180.00
1789.00

2280
967
1609.00

Balance
1762.91
2307.91
1857.91
1857.91
2207.91
1902.91
1902.91
2302.91
1961.91
1961.91
1961.91
2351.91
2138.91
2138.91
1838.91
1838.91
646
646.00

INVENTORY

Date
31-May-13

Particulars

Amount

Inventory, End
0

30-Jun-13

31-Jul-13

30-Aug-13

30-Sep-13

31-Oct-13

30-Nov-13

20-Dec-13

30-Jan-14

Inventory, End
Juices
Biscuits
Inventory, End
Fruits
Juices
Biscuits
Inventory, End
Juices
Biscuits
Inventory, End
Biscuits
Inventory, End
Breads
Biscuits
Inventory, End
Breads
Juices
Inventory, End
Juices
Biscuits

46
54
100
50
46
108
204
136
108
244
108
108
50
58
108
50
108
158
108
94
202

Inventory, End

0
28-Feb-14

Inventory, End

SALES JOURNAL
Date
03-Feb-14
10-Feb-14
17-Feb-14
24-Feb-14

Particulars

Debit

Amount
Credit

Vegetables
Dante's Store
Fruits
Fruits

545.00
350.00
445.00
449.00

Balance
545.00
895.00
1340.00
1789.00
1789.00
1789.00

PURCHASES JOURNAL
Date

Particulars

03-Feb-14
10-Feb-14
17-Feb-14
24-Feb-14

Debit

Amount
Credit

450.00
305.00
341.00
213.00

Balance
450.00
755.00
1096.00
1309.00
1309.00
1309.00

OPERATING EXPENSES
Date
17-Feb-13

Particulars
Repair

Debit
300

Amount
Credit

Balance
300
300

STATEMENT OF OPERATIONS
For the Period of Ending February 28, 2014
Revenues
Net Sales

1,789.00

Less: Cost of Sales

Inventory, Beg
Add:Puchases
Less: Inventory , End
Gross Profit
Add : other operating Income
GROSS INCOME FROM OPERATIONS
EXPENSES
Selling Cost
Salaries and Wages
Store Supplies
Power, Light and Water
Transportation
Repair and Maintenance
Taxes and Licenses
Representation Expense
Spoilage and Breakage
Delivery Expenses
Gas Oil and Lubricants
Depreciation

0
1309
0

1309
1309
480.00

0
300
0
300

600.00
Administrative Cost
Salaries and Wages
Store Supplies
Power, Light and Water
Transportation
Repair and Maintenance
Taxes and Licenses
Representation Expense
Spoilage and Breakage
Delivery Expenses
Gas Oil and Lubricants
360.00
120.00

NET INCOME DERIVED FROM OPERATIONS

CY 2013

UTILIZATION OF NET INCOME

Supplemental Feeding Program for Undernourished Pupils/ Student
School Clinic Fund
Faculty and Student Development Fund
H.E. Instructional Fund
Schools Operation Fund
Revolving Capital
TOTAL UTILIZATION OF NET INCOME
Prepared by:
CARLO G. CLETO
H.E Canteen Teacher

35%
5%
15%
10%
25%
10%
100%

42.00
6.00
18.00
12.00
30.00
12.00
120.00

Audited by:
JORDANDERSKY D. JAVIER
Math Teacher
MERLYN B. FABRO
Home Economics Teacher