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Handout 1.

Tallahassee BeanCounters organizational chart


Franklin Kennedy
Owner
Phil Ackers
President
$95,000
liaison with owner
Fundraising
oversees construction

Tucker Johnson

Julie Roper

Ben Hill

General Manager

Assistant to the

Office Manager

$85,000
Supervises Team

President
$30,000

Purchasing

Coaches

Customer relations

hiring, oversee

Recruiting

Writes checks

receipts & deposits

$48,000

Orders concessions
Dave Gott

Candace Larson

Asst. Coach for batting

Receptionist

20,800

$22,000
Phones, temp

Tom Tedder

employees, payroll

Asst. Coach for pitching


$21,500

Michelle Shelton
A/P Clerk

Sam McCarty

$19,000

Equipment Manager

Support for Team

$17,500

Management

Orders, cleans

Enters receipts,

Receives, stores,

invoices, receiving

Inventories,

purchase orders

equipment
Jack Webb
Health Trainer
$22,000
Players
Salaries negotiated

Handout 2. Observations of financial functions


Concessions:
You arrive an hour before the gates open to observe the concession operation. There is one
concession booth. Holly Hope, the supervisor, rushes back and forth between the storeroom under the
bleachers and the booth with needed supplies. She is always answering questions and seems to do
three things at once. Toward the end of the evening, you make a trip to the storeroom with her and
note that Julie Roper is manning the storeroom. She seems very efficient as she hands Holly the
supplies she needs to take back upstairs. The storeroom seems to be neatly ordered and though some
supplies are low, they do not seem to be in real danger of running out of anything. As you help Holly
carry the supplies back to the concession booths, she tells you what a relief it is to have Julies help,
because before Julie took over, she was the one who had to stay after the game to count inventory and
prepare the concession order for the next home game. She laughs when she tells you that old habits
die hard, because she continued to go into the storeroom the morning after games to take inventory for
awhile because it seemed so low. She finally stopped because Julie must be doing a good job, they
never run out of anything.
Upstairs in the stadium, you observe three people working in the booth and six college-aged, young
people working the bleachers. The bleacher workers come back periodically to refill drinks and trays.
You note the bleacher workers are given $50 in small bills at the beginning of the night. When they
return with an empty tray, they are required to turn over the money for the tray they sold. For example,
if they sold 40 drinks, they turn over $40.00. At the end of the night, each returns $50.00 to the
register. Ben Hill is there to observe Holly and the workers as they count cash from the bleacher
workers during the night.
The concession booth closes during the ninth inning and the money counting begins. The register
report shows the number of items sold and total receipts. Holly and one worker count the cash and
compare the numbers with the register-generated receipts. Ben Hill arrives back from observing the
money counts in parking and programs before Holly and the worker have finished and makes the two
stay until the numbers balance.
Ben then takes the register tape and cash to the office under the protection of an armed security guard.
Ben locks the money in the safe, and leaves the register tape on Michelles (A/P clerk) desk. The next
day, Michelle and Ben recount the money to make certain it reconciles with the number of items sold on
the register report. Michelle records receipts in the QuickBooks program that automatically adjusts the
inventory and creates a deposit slip. Ben Hill takes the sales report summarizing the sales to Phil
Ackers then personally takes the deposit to the bank.
Construction of the Training Facility:
A year ago, Franklin Kennedy, owner of TBC, decided to build a new training facility. A complete set of
blueprints and related specifications were made available to local contractors. Five different contractors
submitted sealed bids. The bids were kept in a safe in Phil Ackers office. Eight months ago, all the
contractors assembled and the bids were opened. Larkin Construction had the lowest bid.
Construction began six months ago and was completed by the end of the season. Phil acted as the onsite project manager. The construction loan was provided by US Bank, and the construction draws
were drafted against it. The mortgage loan was issued upon completion of the construction. Phil and
Ben received a bonus from Franklin Kennedy (the team owner) because the profit ratio the company
achieved during the testing period was good enough to qualify for a low interest loan, saving the
company a considerable amount of money over the life of the loan.

Student Handout 2. Observations of financial functions (continued)


Equipment Purchases:
Equipment orders originate with Tucker Johnson, the general manager, or Sam McCarty, the
equipment manager. When new equipment is needed, they take the list of needed equipment to Ben
Hill for approval. Ben chooses a vendor and Michelle generates a purchase order in the bookkeeping
program. The bookkeeping program also generates a receiving report that Michelle returns to Sam.
When the equipment arrives, you observe Sam receive the shipment. He carefully counts the shipment
and checks off the appropriate amounts on his receiving report. Sam later takes his receiving report to
Michelle. Michelle compares the receiving report, the purchase order and the invoice to make certain
all the equipment has arrived, then staples the paperwork together and gives it to Julie who generates a
check. She forwards the check and supporting documentation to Ben, or Phil who checks all the
paperwork before signing the check. Michelle mails the checks and picks up and opens the mail.
Parking:
You spend an evening watching the parking operation. You notice there are five employees working in
addition to the supervisor. Two workers hand out tickets, the other three help direct and park the
vehicles. The workers wear carpenters aprons and collect $2.00 for cars and $3.00 for larger vehicles
such as RVs. They put the cash in their aprons, and put a ticket under the windshield wiper of each
vehicle. You count 1,500 parking spaces in the lot. The crew quits collecting money an hour after the
game begins. The workers turn their aprons and remaining tickets over to the supervisor. The
supervisor then takes the aprons and tickets to the ticket booth where he reconciles the number of
tickets sold with the cash on hand. Ben supervises the process and verifies the amounts.
Payroll :
Payroll is subcontracted out to ADP Payroll Services. Permanent staff and players are paid bi-monthly.
Players and some seasonal office workers have eight-month contracts while five management
personnel have 12 month contracts. Salaried employees are paid on the 1st and 15th of each month.
Game-day (temporary) employees are paid after each home game series. Candace Larson collects the
time cards from the supervisor of each division after each game (concessions, parking, programs, ticket
sales, security, and the team mascot). Each employees time card is signed by his or her supervisor
and co-signed by the person from the front office who is responsible for that division. Candace creates
a consolidated timesheet after each series showing worker's name, hours worked and rate of pay. Ben
Hill verifies her numbers and sends the sheet on to ADP. ADP tabulates the amount owed in payroll
including matching FICA taxes, and distributes the payments. Michelle forwards the necessary funds to
ADP who distributes the wages to TBC personnel. (TBC does not have a separate payroll bank
account.) Salaried workers have their money deposited directly into their bank accounts; checks are
written and mailed to the game-day employees. ADP sends a summary receipt to TBC.
Programs:
Before the season begins, and again prior to the playoffs, the team orders a large number of programs,
which include player biographies, team statistics, and advertisements. Prior to each game series, TBC
orders inserts that contain updated player statistics as well as information on the opposing team. Two
people sell programs at each game. One salesperson is near the front gate; one is near the
concession stand. The program sellers arrive before the game to stuff the new inserts into the

Student Handout 2. Observations of financial functions (continued)


Programs (continued):
programs. They continue to sell programs until the 7 th inning. At that time they return to the ticket booth
with their money and count it under the supervision of Ben Hill. The money is taken back to the office
safe under armed guard. Ben and Candace determine the number of programs sold by dividing the
total receipts by $3.00 (sales price). Julie checks the program inventory once a month to ensure there
is no shrinkage. Michelle enters the receipts into the bookkeeping system and prepares a deposit slip.
The bookkeeping program keeps a perpetual inventory count. Ben Hill or Phil Ackers deposit the money
into the bank and return the deposit slip to Michelle for verification. Later in the season, when the
program inventory runs low, they purchase more programs.
Promotions (Fundraising) :
Phil Ackers hosts a series of fundraising/promotional activities throughout the Southeastern United
States. He makes an occasional trip to Boston, since the TBC is affiliated with the Boston Sox. He
rents a hotel conference room, displays team souvenirs, and has a team member or two sign the
merchandise and autographs. The merchandise is sold to raise money for the team as well as promote
the team. Phil uses Seminole Catering, a catering company staffed by Florida State University
students, to provide the non-perishable items, which the caterer ships ahead to the affairs. Perishable
snacks are provided by the various hotels. Phil usually drives to events within a few hours driving time
of Tallahassee, and flies coach to events which are further away. Phil returns all money and receipts to
Michelle. Michelle verifies the receipts, and then forwards the invoices to Julie who writes any
necessary checks. Ben Hill usually deposits the promotional receipts.
Tickets Sales :
The ticket booth is a small wooden structure with three windows. There are three women working
thereMyrna Myers, Janice Lipponi, and Gerta Child. They have obviously been working together for a
long time, since they spend the evening catching up on each others grandchildren and their activities.
The women meet outside the booth two hours before game time and enter the booth together. They
accept cash, checks and debit cards. You notice that some of the group tickets have been pre-sold and
are picked up at Myrna's window. Myrna tells you that Julie takes orders for group ticket sales over the
phone, and provides Myrna with a list of those to be picked up on game day. You note that several sets
of will-call tickets are not picked up. When you ask Myrna if this is unusual, she says, "No, it happens
sometimes, though it seems people are less responsible these days than they were in the past."
The ladies ring the sales up on simple registers, and the registers number each ticket. Attendance is
calculated by the number of tickets collected at the gates. A security officer is posted nearby as tickets
are sold. An hour after the opening pitch, the ladies close up the windows and count the money.
Janice and Gerta are permitted to leave when Ben Hill and the security officer arrive. Ben and Myrna
recount the money and verify it against the computer generated number of tickets sold. Ben takes the
ticket log, along with the cash, under guard to his office safe.
The next morning, Ben gives the register receipt to Michelle who enters the sales into the bookkeeping
system, generates a deposit slip and adds the money to the post-game deposit. Ben Hill or Phil Ackers
then deposits the money. The deposit slip is returned to Michelle for reconciliation.

Handout 3. Game and playoff schedule

Game Schedule May September


Date

Opponent

Location

Dogs
Marauders
Kings

Dothan, AL
Home
Baton Rouge, LA

Knights
Gorillas
Dogs

Home
Gainesville, FL
Home

Marauders
Kings
Knights

Macon, GA
Home
Pensacola, FL

Gorillas
Dogs
Marauders
Kings

Gainesville
Home
Macon, GA
Home

May
2-4
13 - 15
21 - 22

June
5- 7
20 - 21
24 - 26

July
2-4
10 - 11
22 - 24

August
3-4
7-8
14 - 15
22

September (Playoffs)
5-6
11 - 12
19 - 20
26 - 27

Gorillas
Gorillas
Kings
Kings

Gainesville, FL
Home
Baton Rouge, LA
Home

Handout 4. General journal

Date

Amount Debit Credit

To

Date

Amount

Debit Credit

To

1-May

10,451.23

2100

1100

Fl Dept of Rev.

14-May

3,016.90

5100

1500

Expense

1-May

2,500.00

6100

1100

Astro Travel

14-May

8,259.00

1100

4100

Revenue

1-May

3,000.00

6300

1100

Expense

14-May

2,354.00

1100

4400

Revenue

1-May

445.78

8180

1100

VISA

14-May

5,400.00

1100

4500

Revenue

1-May

57,848.42

8200

1100

ADP

14-May

21,208.00

1100

4600

Revenue

1-May

29,400.00

1400

2200

Johnson Print.

14-May

7,092.00

1200

4600

Revenue

1-May

75,000.00

1100

4300

Revenue-sharing

15-May

1,615.29

8200

1100

ADP

4-May

3,825.00

6200

1100

Day's Inn

15-May

57,848.42

8200

1100

ADP

5-May

700.00

8130

1100

Freddy's Fix-it

15-May

2,664.00

5100

1400

Expense

6-May

2,500.00

2200

1100

Johnson Print.

15-May

4,973.20

5100

1500

Expense

6-May

400.00

8100

1100

Media Too

15-May

13,595.00

1100

4100

Revenue

6-May

350.00

8110

1100

Merri Maids

15-May

3,285.00

1100

4400

Revenue

6-May

205.21

8115

1100

Danka

15-May

7,992.00

1100

4500

Revenue

6-May

900.00

8120

1100

Allstate

15-May

34,180.00

1100

4600

Revenue

6-May

350.00

8125

1100

Payton Brothers

15-May

9,360.00

1200

4600

Revenue

6-May

75.00

8130

1100

AIA Handyman

17-May

1,500.00

8130

1100

Freddy's Fix-it

6-May

3,000.00

8135

1100

Trimax Properties 19-May

6-May

250.00

8140

1100

Helms Extermin.

6-May

115.00

8145

1100

US PO

19-May

307.00

7400

1100

Champion

6-May

722.43

8150

1100

City of Tall

19-May

489.00

7500

1100

Marriott-Ft. Laud.

6-May

361.19

8150

1100

Sprint

19-May

864.00

7600

1100

Astro Travel

6-May

387.00

8155

1100

1 Hr. Cleaners

19-May

8,157.00

1100

4200

Revenue

6-May

500.00

8210

1100

ADP

20-May

2,500.00

6100

1100

Astro Travel

7-May

123.75

7100

1100

Bloomberg Ad

20-May

2,250.00

6300

1100

Expense

7-May

307.50

7300

1100

Seminole Cater.

21-May

344.94

8500

1100

Sports Chalet

7-May

495.00

7400

1100

Champion

22-May

2,312.00

6200

1100

Day's Inn

7-May

597.00

7500

1100

Marriott-Boston

29-May

10,716.91

4600

2100

Sales Tax Pay.

7-May

7,371.45

8500

1100

Sports Chalet

30-May

4,677.50

8105

1100

Canopy Roads

7-May

4,950.00

1100

4200

Revenue

30-May

14,402.00

1100

1200

A/R

8-May

486.00

7600

1100

Astro Travel

30-May

2,160.00

5110

1500

Expense

9-May

36.88

7100

1100

Bloomberg Ad

30-May

9,713.00

1100

4700

B. R. Kings

9-May

378.00

7300

1100

Seminole Cater.

30-May

9,800.00

1100

4700

Dothan Dogs

9-May

147.00

7400

1100

Champion

30-May

55,240.47

1600

9000

Larkin Const.

9-May

5,475.00

1100

4200

Revenue

31-May

5,000.00

3100

1100

F. Kennedy

11-May

1,500.00

8165

1100

Johnson Print.

31-May

5,000.00

8600

1350

Acc. Dep.

13-May

2,160.00

5100

1400

Expense

1-Jun

10,716.91

2100

1100

Fl Dept of Rev.

13-May

3,612.00

5100

1500

Expense

1-Jun

1,500.00

8165

1100

Johnson Print.

13-May

9,720.00

1100

4100

Revenue

1-Jun

558.92

8180

1100

VISA

13-May

2,672.00

1100

4400

Revenue

1-Jun

57,848.42

8200

1100

ADP

13-May

6,480.00

1100

4500

Revenue

5-Jun

2,500.00

2200

1100

Johnson Print.

13-May

24,062.00

1100

4600

Revenue

5-Jun

400.00

8100

1100

Media Too

13-May

7,188.00

1200

4600

Revenue

5-Jun

350.00

8110

1100

Merri Maids

14-May

13,280.00

1500

1100

Sysco

5-Jun

205.21

8115

1100

Danka

14-May

1,800.00

5100

1400

Expense

5-Jun

900.00

8120

1100

Allstate

19-May

76.88

7100

1100

Bloomberg Ad

320.00

7300

1100

Seminole Cater.

Student Handout 4. General Journal

To

Date

5-Jun

Date

Amount Debit Credit


350.00

8125

1100

Payton Brothers

19-Jun

2,250.00

6300

1100

Expense

5-Jun

75.00

8130

1100

AIA Handyman

21-Jun

2,006.00

6200

1100

Day's Inn

5-Jun

3,000.00

8135

1100

Trimax Properties 21-Jun

250.00

8130

1100

Freddy's Fix-it

5-Jun

250.00

8140

1100

Helms Extermin.

2,299.90

8500

1100

Sports Chalet

5-Jun

100.00

8145

1100

US PO

23-Jun

1,500.00

8165

1100

Johnson Print.

5-Jun

1,311.23

8150

1100

City of Tall

24-Jun

25,500.00

1300

1100

Farmer's Supply

5-Jun

410.27

8150

1100

Sprint

24-Jun

1,826.00

5100

1400

Expense

5-Jun

402.00

8155

1100

1 Hr. Cleaners

24-Jun

2,814.30

5100

1500

Expense

5-Jun

500.00

8210

1100

ADP

24-Jun

7,569.00

1100

4100

Revenue

5-Jun

2,628.00

5100

1400

Expense

24-Jun

2,160.00

1100

4400

Revenue

21-Jun

Amount

Debit Credit

To

5-Jun

4,635.85

5100

1500

Expense

24-Jun

5,478.00

1100

4500

Revenue

5-Jun

12,482.00

1100

4100

Revenue

24-Jun

16,880.00

1100

4600

Revenue

5-Jun

3,255.00

1100

4400

Revenue

24-Jun

12,540.00

1200

4600

Revenue

5-Jun

7,884.00

1100

4500

Revenue

25-Jun

1,199.00

5100

1400

Expense

5-Jun

29,800.00

1100

4600

Revenue

25-Jun

1,942.85

5100

1500

Expense

5-Jun

10,500.00

1200

4600

Revenue

25-Jun

5,339.00

1100

4100

Revenue

6-Jun

3,116.00

5100

1400

Expense

25-Jun

1,469.00

1100

4400

Revenue

6-Jun

4,895.90

5100

1500

Expense

25-Jun

3,597.00

1100

4500

Revenue

6-Jun

13,171.00

1100

4100

Revenue

25-Jun

12,396.00

1100

4600

Revenue

6-Jun

3,225.00

1100

4400

Revenue

25-Jun

10,944.00

1200

4600

Revenue

6-Jun

9,348.00

1100

4500

Revenue

26-Jun

9,575.00

1500

1100

Sysco

6-Jun

36,697.00

1100

4600

Revenue

26-Jun

8,474.75

8105

1100

Canopy Roads

6-Jun

9,048.00

1200

4600

Revenue

26-Jun

1,638.03

8200

1100

ADP

7-Jun

1,642.47

8200

1100

ADP

26-Jun

2,184.00

5100

1400

Expense

7-Jun

1,819.44

8500

1100

Sports Chalet

26-Jun

3,564.65

5100

1500

Expense

7-Jun

2,268.00

5100

1400

Expense

26-Jun

9,772.00

1100

4100

Revenue

7-Jun

4,203.60

5100

1500

Expense

26-Jun

2,760.00

1100

4400

Revenue

7-Jun

11,346.00

1100

4100

Revenue

26-Jun

6,552.00

1100

4500

Revenue

7-Jun

3,119.00

1100

4400

Revenue

26-Jun

25,600.00

1100

4600

Revenue

7-Jun

6,804.00

1100

4500

Revenue

26-Jun

16,020.00

1200

4600

Revenue

7-Jun

28,730.00

1100

4600

Revenue

27-Jun

11,628.00

1100

1200

A/R

7-Jun

9,840.00

1200

4600

Revenue

28-Jun

157,148.01

1600

9000

Larkin Const.

8-Jun

15,890.00

1500

1100

Sysco

29-Jun

19,329.63

4100

2100

Sales Tax Pay.

15-Jun

57,848.42

8200

1100

ADP

30-Jun

15,000.00

3100

1100

F. Kennedy

16-Jun

104.36

7100

1100

Bloomberg Ad

30-Jun

33,500.00

8130

1100

Freddy's Fix-it

16-Jun

340.75

7300

1100

Seminole Cater.

30-Jun

6,500.00

8160

1100

Pen. Knights

16-Jun

417.00

7400

1100

Champion

30-Jun

7,000.00

8160

1100

Dothan Dogs

16-Jun

898.00

7500

1100

Marriott-Boston

30-Jun

5,000.00

8600

1350

Acc. Dep.

16-Jun

582.00

7600

1100

Astro Travel

30-Jun

3,445.00

5110

1500

Expense

16-Jun

4,175.00

1100

4200

Revenue

30-Jun

7,400.00

1100

4700

Gsville Gorillas

17-Jun

2,000.00

8130

1100

Freddy's Fix-it

1-Jul

19,329.63

2100

1100

Fl Dept of Rev.

19-Jun

2,500.00

6100

1100

Astro Travel

1-Jul

2,500.00

6100

1100

Astro Travel

Student Handout 4. General Journal

To

Date

1-Jul

Date

Amount Debit Credit


3,000.00

6300

1100

Expense

16-Jul

Amount
80.00

Debit Credit
7100

1100

Bloomberg Ad

To

1-Jul

621.02

8180

1100

VISA

16-Jul

653.75

7300

1100

Seminole Cater.

1-Jul

57,848.42

8200

1100

ADP

16-Jul

320.00

7400

1100

Champion

2-Jul

2,500.00

2200

1100

Johnson Print.

16-Jul

876.00

7500

1100

Marriott-Miami

2-Jul

400.00

8100

1100

Media Too

16-Jul

254.00

7600

1100

Astro Travel

2-Jul

350.00

8110

1100

Merri Maids

16-Jul

5,200.00

1100

4200

Revenue

2-Jul

205.21

8115

1100

Danka

18-Jul

35.00

7100

1100

Bloomberg Ad

2-Jul

900.00

8120

1100

Allstate

18-Jul

540.00

7300

1100

Seminole Cater.

2-Jul

350.00

8125

1100

Payton Brothers

18-Jul

140.00

7400

1100

Champion

2-Jul

75.00

8130

1100

AIA Handyman

18-Jul

1,200.00

8130

1100

Freddy's Fix-it

2-Jul

3,000.00

8135

1100

Trimax Properties 18-Jul

6,400.00

1100

4200

Revenue

2-Jul

250.00

8140

1100

Helms Extermin.

21-Jul

2,500.00

6100

1100

Astro Travel

2-Jul

100.00

8145

1100

US PO

21-Jul

3,000.00

6300

1100

Expense

2-Jul

812.33

8150

1100

City of Tall

24-Jul

3,978.00

6200

1100

Day's Inn

2-Jul

404.16

8150

1100

Sprint

29-Jul

8,962.12

4100

2100

Sales Tax Pay.

2-Jul

352.00

8155

1100

1 Hr. Cleaners

30-Jul

4,193.70

8105

1100

Canopy Roads

2-Jul

500.00

8210

1100

ADP

30-Jul

13,130.00

1100

1200

A/R

3-Jul

48.75

7100

1100

Bloomberg Ad

30-Jul

5,000.00

8600

1350

Acc. Dep.

3-Jul

296.25

7300

1100

Seminole Cater.

30-Jul

1,290.00

5110

1500

Expense

3-Jul

195.00

7400

1100

Champion

30-Jul

13,000.00

1100

4700

Macon Marauders

3-Jul

378.00

7500

1100

Marriott-Jacksonville 30-Jul

12,000.00

1100

4700

Pen. Knights

3-Jul

187.50

7600

1100

Phil Ackers

30-Jul

177,136.49

1600

9000

Larkin Const.

3-Jul

10,950.00

1100

4200

Revenue

31-Jul

15,000.00

3100

1100

F. Kennedy

4-Jul

4,335.00

6200

1100

Holiday Inn

1-Aug

8,962.12

2100

1100

Fl Dept of Rev.

4-Jul

1,000.00

8130

1100

Freddy's Fix-it

1-Aug

1,500.00

8120

1100

Allstate

8-Jul

1,500.00

8165

1100

Johnson Print.

1-Aug

667.52

8180

1100

VISA

10-Jul

3,078.00

5100

1400

Expense

1-Aug

57,848.42

8200

1100

ADP

10-Jul

5,307.70

5100

1500

Expense

2-Aug

2,500.00

6100

1100

Astro Travel

10-Jul

14,342.00

1100

4100

Revenue

2-Aug

2,250.00

6300

1100

Expense

10-Jul

3,225.00

1100

4400

Revenue

4-Aug

2,210.00

6200

1100

Day's Inn

10-Jul

9,234.00

1100

4500

Revenue

5-Aug

250.00

8130

1100

Freddy's Fix-it

10-Jul

33,290.00

1100

4600

Revenue

5-Aug

1,500.00

8165

1100

Johnson Print.

10-Jul

13,800.00

1200

4600

Revenue

7-Aug

2,500.00

2200

1100

Johnson Print.

11-Jul

1,037.21

8200

1100

ADP

7-Aug

400.00

8100

1100

Media Too

11-Jul

2,940.00

5100

1400

Expense

7-Aug

350.00

8110

1100

Merri Maids

11-Jul

4,585.70

5100

1500

Expense

7-Aug

205.21

8115

1100

Danka

11-Jul

12,602.00

1100

4100

Revenue

7-Aug

900.00

8120

1100

Allstate

11-Jul

3,270.00

1100

4400

Revenue

7-Aug

350.00

8125

1100

Payton Brothers

11-Jul

8,820.00

1100

4500

Revenue

7-Aug

75.00

8130

1100

AIA Handyman

11-Jul

30,544.00

1100

4600

Revenue

7-Aug

3,000.00

8135

1100

Trimax Properties

11-Jul

14,640.00

1200

4600

Revenue

7-Aug

250.00

8140

1100

Helms Extermin.

15-Jul

57,848.42

8200

1100

ADP

7-Aug

135.00

8145

1100

US PO

Student Handout 4. General Journal


Date

Debit

Credit

To

Date

Amount

Debit

Credit

To

7-Aug

Amount
1,432.00

8150

1100

City of Tall

22-Aug

44,788.00

1100

4600

Revenue

7-Aug

386.24

8150

1100

Sprint

22-Aug

26,280.00

1200

4600

Revenue

7-Aug

325.00

8155

1100

1 Hr. Cleaners

23-Aug

13,230.00

1500

1100

Sysco

7-Aug

500.00

8210

1100

ADP

25-Aug

241.88

7100

1100

Bloomberg Ad

7-Aug

2,204.79

8500

1100

Sports Chalet

25-Aug

319.75

7300

1100

Seminole Cater.

7-Aug

3,034.00

5100

1400

Expense

25-Aug

867.00

7400

1100

Champion

7-Aug

5,371.00

5100

1500

Expense

25-Aug

721.00

7500

1100

Marriott-Boston

7-Aug

14,760.00

1100

4100

Revenue

25-Aug

581.00

7600

1100

Astro Travel

7-Aug

3,240.00

1100

4400

Revenue

25-Aug

9,675.00

1100

4200

Revenue

7-Aug

9,102.00

1100

4500

Revenue

29-Aug

16,148.23

4100

2100

Sales Tax Pay.

7-Aug

34,100.00

1100

4600

Revenue

30-Aug

7,261.00

8105

1100

Canopy Roads

7-Aug

23,400.00

1200

4600

Revenue

30-Aug

8,000.00

8160

1100

B. R. Kings

8-Aug

1,188.32

8200

1100

ADP

30-Aug

26,548.00

1100

1200

A/R

8-Aug

3,397.00

5100

1400

Expense

30-Aug

1,430.00

5110

1500

Expense

8-Aug

5,733.00

5100

1500

Expense

30-Aug

9,300.00

1100

4700

Gsville Gorillas

8-Aug

15,480.00

1100

4100

Revenue

30-Aug

9,000.00

1100

4700

Macon Marauders

8-Aug

3,285.00

1100

4400

Revenue

30-Aug

194,902.18

1600

9000

Larkin Const.

8-Aug

10,191.00

1100

4500

Revenue

31-Aug

15,000.00

3100

1100

F. Kennedy

8-Aug

37,580.00

1100

4600

Revenue

1-Sep

16,148.23

2100

1100

Fl. Dept. of Revenue

8-Aug

22,080.00

1200

4600

Revenue

1-Sep

789.29

8180

1100

VISA

9-Aug

10,390.00

1500

1100

Sysco

1-Sep

57,848.42

8200

1100

ADP

13-Aug

2,500.00

6100

1100

Astro Travel

1-Sep

839.72

8500

1100

Sports Chalet

13-Aug

2,250.00

6300

1100

Expense

2-Sep

250.00

8130

1100

Freddy's Fix-it

14-Aug

54.38

7100

1100

Bloomberg Ad

4-Sep

2,500.00

6100

1100

Astro Travel

14-Aug

668.75

7300

1100

Seminole Cater.

4-Sep

2,250.00

6300

1100

Expense

14-Aug

217.00

7400

1100

Champion

4-Sep

3,000.00

8135

1100

Trimax Properties

14-Aug

449.00

7500

1100

LaQuinta-Tampa

4-Sep

27,000.00

1400

2200

Johnson Print.

14-Aug

252.00

7600

1100

Astro Travel

5-Sep

787.52

8150

1100

City of Tall

14-Aug

2,175.00

1100

4200

Revenue

6-Sep

1,938.00

6200

1100

Motor Lodge

15-Aug

2,482.00

6200

1100

Fairfield Inn

6-Sep

392.55

8150

1100

Sprint

15-Aug

57,848.42

8200

1100

ADP

6-Sep

2,589.66

8500

1100

Sports Chalet

20-Aug

1,950.00

8130

1100

Freddy's Fix-it

7-Sep

205.21

8115

1100

Danka

20-Aug

1,500.00

8165

1100

Johnson Print.

7-Sep

7,441.41

8500

1100

Sports Chalet

21-Aug

189.99

8500

1100

Sports Chalet

8-Sep

2,500.00

2200

1100

Johnson Print.

22-Aug

28.13

7100

1100

Bloomberg Ad

8-Sep

900.00

8120

1100

Allstate

22-Aug

497.50

7300

1100

Seminole Cater.

9-Sep

160.00

7100

1100

Bloomberg Ad

22-Aug

112.00

7400

1100

Champion

9-Sep

367.75

7300

1100

Seminole Cater.

22-Aug

739.82

8200

1100

ADP

9-Sep

640.00

7400

1100

Champion

22-Aug

3,990.00

5100

1400

Expense

9-Sep

384.00

7500

1100

LaQuinta-Orlando

22-Aug

6,343.05

5100

1500

Expense

9-Sep

251.00

7600

1100

Astro Travel

22-Aug

17,159.00

1100

4100

Revenue

9-Sep

75.00

8130

1100

AIA Handyman

22-Aug

1,125.00

1100

4200

Revenue

9-Sep

1,500.00

8165

1100

Johnson Print.

6,400.00

1100

4200

Revenue

115.00

8145

1100

US PO

22-Aug

3,255.00

1100

4400

Revenue

9-Sep

22-Aug

11,970.00

1100

4500

Revenue

10-Sep

Student Handout 4. General Journal


Date

Debit

Credit

To

Debit

Credit

To

11-Sep

Amount
6,685.00

1500

1100

Sysco

27-Sep

Date

Amount
4,661.00

5100

1400

Expense

11-Sep

500.00

8210

1100

ADP

27-Sep

4,854.10

5100

1500

Expense

11-Sep

3,570.00

5100

1400

Expense

27-Sep

13,376.00

1100

4100

Revenue

11-Sep

5,639.60

5100

1500

Expense

27-Sep

3,150.00

1100

4400

Revenue

11-Sep

15,231.00

1100

4100

Revenue

27-Sep

13,983.00

1100

4500

Revenue

11-Sep

3,225.00

1100

4400

Revenue

27-Sep

53,600.00

1100

4600

Revenue

11-Sep

10,710.00

1100

4500

Revenue

27-Sep

1,080.00

1200

4600

Revenue

11-Sep

37,720.00

1100

4600

Revenue

29-Sep

22,516.41

4100

2100

Sales Tax Pay.

11-Sep

2,400.00

1200

4600

Revenue

30-Sep

43,900.00

2200

1100

Johnson Print.

12-Sep

350.00

8125

1100

Payton Brothers

30-Sep

15,000.00

3100

1100

F. Kennedy

12-Sep

1,029.94

8200

1100

ADP

30-Sep

9,108.90

8105

1100

Canopy Roads

12-Sep

3,652.00

5100

1400

Expense

30-Sep

8,000.00

8130

1100

Freddy's Fix-it

12-Sep

5,821.35

5100

1500

Expense

30-Sep

6,000.00

8160

1100

Macon Marauders

12-Sep

15,717.00

1100

4100

Revenue

30-Sep

10,000.00

8160

1100

Dothan Dogs

12-Sep

3,270.00

1100

4400

Revenue

30-Sep

6,000.00

8160

1100

B. R. Kings

12-Sep

10,956.00

1100

4500

Revenue

30-Sep

10,000.00

8160

1100

Gsville Gorillas

12-Sep

39,776.00

1100

4600

Revenue

30-Sep

6,500.00

1100

B. R. Kings

12-Sep

3,480.00

1200

4600

Revenue

30-Sep

17,352.00

8160
8200

1100

Ben Hill, bonus

13-Sep

250.00

8140

1100

Helms Extermin.

30-Sep

34,704.00

8200

1100

P. Ackers, bonus

14-Sep

400.00

8100

1100

Media Too

30-Sep

27,832.00

1100

1200

A/R

14-Sep

2,000.00

8130

1100

Freddy's Fix-it

30-Sep

5,000.00

8600

1350

Acc. Dep.

15-Sep

387.00

8155

1100

1 Hr. Cleaners

30-Sep

5,000.00

8600

1350

Acc. Dep.

15-Sep

57,848.42

8200

1100

ADP

30-Sep

4,509.00

5110

1400

Expense

16-Sep

350.00

8110

1100

Merri Maids

30-Sep

6,352.50

5110

1500

Expense

16-Sep

10,000.00

8130

1100

Freddy's Fix-it

30-Sep

10,000.00

1100

4700

B. R. Kings

18-Sep

2,500.00

6100

1100

Astro Travel

30-Sep

10,000.00

1100

4700

Gsville Gorillas

18-Sep

2,250.00

6300

1100

Expense

30-Sep

273,765.12

1600

9000

Larkin Const.

20-Sep

1,870.00

6200

1100

Day's Inn

23-Sep

13,280.00

1500

1100

Sysco

24-Sep

264.38

7100

1100

Bloomberg Ad

24-Sep

412.75

7300

1100

Seminole Cater.

24-Sep

1,057.00

7400

1100

Champion

24-Sep

798.00

7500

1100

Marriott-Boston

24-Sep

423.00

7600

1100

Astro Travel

24-Sep

1,500.00

8165

1100

Johnson Print.

24-Sep

6,625.00

1100

4200

Revenue

26-Sep

3,724.00

5100

1400

Expense

26-Sep

6,316.40

5100

1500

Expense

26-Sep

17,335.00

1100

4100

Revenue

26-Sep

3,240.00

1100

4400

Revenue

26-Sep

11,172.00

1100

4500

Revenue

26-Sep

42,442.00

1100

4600

Revenue

26-Sep

1,680.00

1200

4600

Revenue

27-Sep

633.66

8200

1100

ADP

Handout 5. Chart of accounts

Account #
1100
1200
1300
1350
1400
1500
1600
2100
2200
3100
4100
4200
4300
4400
4500
4600
4700
5100
5110
6100
6200
6300
7100
7300
7400
7500
7600
8100
8105
8110
8115
8120
8125
8130
8135
8140
8145
8150
8155
8160
8165
8180
8200
8210
8500
8600
9000

Account Name
Cash
Accounts Receivable
Equipment
Accumulated Depreciation
Inventory: Programs
Inventory: Concessions
Construction in Progress
Sales Tax Payable
Accounts Payable
Owner's equity: Owner's Draw
Revenue: Concessions
Revenue: Fundraising
Revenue: League Revenue Sharing
Revenue: Parking
Revenue: Programs
Revenue: Tickets
Revenue: Visiting Fees (from away games)
Cost of Goods Sold
Cost of Goods Sold: Spoilage
Away Game: Bus Rental
Away Game: Hotel
Away Game: Per diem
Fundraising: Advertising
Fundraising: Catering
Fundraising: Giveaways
Fundraising: Lodging & Event Space Rental
Fundraising: Travel
Administration: Advertising
Administration: Arena Rental
Administration: Cleaning Service
Administration: Copier Lease
Administration: Insurance
Administration: Lawn Care
Administration: Maintenance
Administration: Rent
Administration: Pest Control
Administration: Postage
Administration: Utilities
Administration: Dry Cleaning
Administration: Revenue Sharing with Visitors
Administration: Printing
Administration: Miscellaneous
Administration: Compensation
Administration: Payroll Preparation Fee
Program: Equipment Expense
Depreciation
Construction Loan

Type of Account
Asset
Asset
Asset
Contra Asset
Asset
Asset
Asset
Liability
Liability
Equity
Income
Income
Income
Income
Income
Income
Income
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Liability

Handout 6. Recurring expenses and revenues

Vendor

ADP Payroll Services

Amount Expense

$500

ADP Payroll Services


AIA Handyman
Allstate Insurance

Boston Sox
Canopy Roads

Monthly preparation fee.


ADP issues payroll checks. 7.65% FICA & Medicare,
15% Federal withholding. No state income tax in
Florida.

$75 per month for routine maintenance in offices


$75
(changing bulbs, etc.), larger repairs will be negotiated.
$900 per month for insurance on buildings, equipment,
$900 vehicles.
Franklin Kennedy, owner of the Boston Sox, helps the
TBC get started each season with $75,000 seed money
$75,000 for salaries.
5% of Arena Rental. Due at end of month. Based on
ticket attendance.

City of Tallahassee

varies

Fees for electricity, water, sewage

Danka
Florida Department of
Revenue

$205
7.50%

Franklin Kennedy

varies

Monthly for copier lease.


Applies to ticket revenue, program sales, parking
revenue and promotional sales.
Monthly owner's draw (to recover seed money from
beginning of season)

Helms Exterminator

$250

Monthly upkeep for pest control

Johnson Printers
Johnson Printers

$2,500
$1,500

League Teams
Media Too
Merri Maids
One Hour Cleaners

varies
$400
$350
varies

Payton Brothers
Sprint
Sysco Foods
Trimax Properties

$350
varies
varies
$3,000

Monthly payments for the season's programs purchased


at the beginning of the year, so only inserts with updated
stats have to be purchased for each game series.
For inserts for each game series.
Teams in the league share revenues from games, so all
teams benefit from each game played. Amounts are
negotiated on a game by game basis.
Annual advertising contract
Monthly fee for cleaning of offices and training center
Dry cleaning uniforms
Monthly lawn maintenance. Includes office, training
field, training facilities
Fees for telephone service
Supplier for concession food.
Monthly rental payment for office building.

US Post Office

varies

Postage.

Handout 7. Pricing information

Tickets

Cost

Taxable

N/A

Sales
Price
$12.00

Standard
Disc. Standard
Disc Balcony
Balcony

N/A
N/A
N/A

$9.60
$5.60
$7.00

Yes
Yes
Yes

Parking

Cost

Taxable

Cars

N/A

Sales
Price
$2.00

Oversized
Vehicles

N/A

$3.00

Yes

Programs

Cost

Taxable

Programs

$1.00

Sales
Price
$3.00

Inserts

$0.50

Included

Concessions

Cost

Taxable

Hamburgers

$1.40

Sales
Price
$4.00

Hotdogs
Popcorn
Peanuts
Soda
Beer
Condiments

$1.25
$0.70
$0.70
$0.35
$1.35
$0.05

$3.00
$2.00
$2.00
$1.00
$4.00
$0.00

Yes
Yes
Yes
Yes
Yes
No

Yes

Yes

Yes

Yes

Arena Seating Capacity= 5500 (4000 std, 1500 balcony)

Tax included in sales price, paid to State


monthly.
Some groups, who prepay, get discounted
tickets

Tax included in sales price, paid to State


monthly.

Tax included in sales price, paid to State


monthly.

Tax included in sales price, paid to State


monthly.

Handout 8. Away game expense invoices

Cash for Players for food each trip:


Date Perdiem
given to players

Number of
days of per
diem*

Per diem given Total per


per player
diem

May 1
4
May 20
3
June 19
3
July 1
4
July 21
4
August 2
3
August 13
3
September 4
3
September 18
3
*Includes one travel day per away series.

$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00

$3,000.00
$2,250.00
$2,250.00
$3,000.00
$3,000.00
$2,250.00
$2,250.00
$2,250.00
$2,250.00

Number of players and


staff given per diem
30
30
30
30
30
30
30
30
30

Astro Travel
Contract for Bus Rental @ $2500.00 per away game trip

Hotel Invoices (Players, coaches and a few lucky staff) for Away Games:
Dates of Hotel
Stay

Number of
rooms*

Number of
nights

17
May 1 - 4
May 20 - 22
17
June 19 - 21
17
July 1 - 4
17
July 21 - 24
17
August 2 - 4
17
August 13 - 15
17
September 4 - 6
17
September 18 - 20
17
*Players are required to stay 2 to a room

3
2
2
3
3
2
2
2
2

Price per
room

Location

$75.00
$68.00
$59.00
$85.00
$78.00
$65.00
$73.00
$57.00
$55.00

Day's Inn, Dothan, AL


Day's Inn, Baton Rouge, LA
Day's Inn, Gainesville, FL
Holiday Inn, Macon, GA
Day's Inn Pensacola, FL
Day's inn Gainesville, FL
Fairfield Inn, Macon, GA
Motor Lodge, Gainesville, FL
Day's Inn Baton Rouge, LA

Handout 9. Equipment purchase orders, invoices, and receiving slips

Purchase Invoice &


Items ordered and
Order Date delivery date delivered

Price
per
item
Qty
1
$429.00
31
$29.99
31
$69.99
31
$79.99
62
$21.99

May 3

May 5

Dry-line marker
Men's Jerseys
Men's Pants
Shoes
Socks
Total

May 18

May 20

Batting gloves
Eye black
Bases
Total

4
2
1

June 3

June 5

Sliding shorts
Supporters
Tape
Total

June 18

June 20

July 3

Total Price

Shipment
verified by Sam
or Julie

$429.00
$929.69
$2,169.69
$2,479.69
$1,363.38
$7,371.45

May 5

$39.99
$2.99
$179.00

$159.96
$5.98
$179.00
$344.94

May 20

28
28
10

$49.99
$14.99
$4.99

$1,399.72
$419.72
$49.90
$1,869.34

June 5

Game bats
Total

10

$229.99
`

$2,299.90
$2,299.90

June 20

July 5

Practice balls /36


Game balls/dozen
Machine balls/doz.
Practice bats
Total

7
7
10
10

$89.99
$79.99
$69.99
$69.99

$629.93
$559.93
$699.90
$699.90
$2,589.66

July 5

July 18

July 20

Batting helmets
Total

28

$29.99

$839.72
$839.72

July 20

August 3

August 5

Baseball mitts
Total

21

$104.99

$2,204.79
$2,204.79

August 5

August 18

August 20

First base mitts


Total

$189.99

$189.99
$189.99

August 20

Sept. 3

Sept. 5

Bases
Game balls/dozen
Men's Jerseys
Men's Pants
Shoes
Socks
Total

1
4
31
31
31
62

$179.00
$79.99
$29.99
$69.99
$79.99
$21.99

$179.00
$319.96
$929.69
$2,169.69
$2,479.69
$1,363.38
$7,441.41

Sept. 5

Handout 10. Fundraising revenue and expense


Travel, lodging, and food

Date
May 6
May 8
May 16 - 19
Jun 14 - 15
Jul 1 - 2
Jul 13 - 15
July 17
Aug 12 - 13
Aug 21
Aug 23 - 24
Sep 6 - 8
Sep 22 - 23

Location
Boston
Tallahassee
Ft. Lauderdale
Boston
Jacksonville
Miami
Tallahassee
Tampa
Tallahassee
Boston
Orlando
Boston

Astro Travel
$486.00
0.00
864.00
582.00
187.50
254.00
0.00
252.00
0.00
581.00
251.00
423.00

/BilledbyHotel/
Room
Food
Amenities
$490.00
$92.00
$15.00
0.00
0.00
0.00
381.00
83.00
25.00
594.00
289.00
15.00
254.00
100.00
24.00
675.00
188.00
13.00
0.00
0.00
0.00
170.00
229.00
50.00
0.00
0.00
0.00
450.00
221.00
50.00
381.00
0.00
3.00
378.00
345.00
75.00

Advertising Expenses (Invoices from Bloomberg Advertising)


Date
Radio Ads
Flyers
Print Ads
TV Ads
May 7
$103.75
$20.00
$0.00
$0.00
May 9
36.88
0.00
0.00
0.00
May 19
76.88
0.00
0.00
0.00
Jun 16
84.36
20.00
0.00
0.00
Jul 3
48.75
0.00
0.00
0.00
Jul 16
80.00
0.00
0.00
0.00
Jul 18
35.00
0.00
0.00
0.00
Aug 14
54.38
0.00
0.00
0.00
Aug 22
0.00
0.00
28.13
0.00
Aug 25
241.88
0.00
0.00
0.00
Sep 9
160.00
0.00
0.00
0.00
Sep 24
0.00
50.00
0.00
214.38
Invoices from Seminole Catering
Date
TBC Cakes Centerpieces Linens
Other
May 7
$150.00
$57.50
$65.00
$35.00
May 9
200.00
68.00
65.00
45.00
May 19
175.00
65.00
55.00
25.00
Jun 16
175.00
52.00
40.00
73.75
Jul 3
150.00
60.00
38.00
48.25
Jul 16
350.00
118.00
110.00
75.75
Jul 18
325.00
86.00
75.00
54.00
Aug 14
410.00
95.00
88.00
75.75
Aug 22
310.00
72.00
82.50
33.00
Aug 25
150.00
85.00
47.00
37.75
Sep 9
225.00
57.75
40.00
45.00
Sep 24
230.00
69.00
73.75
40.00
Seminole Catering provides items decorated with TBC colors and logos.

Hotel
Marriott
Marriott
Marriott
Marriott
Marriott
La Quinta
Marriott
La Quinta
Marriott

Total
$123.75
36.88
76.88
104.36
48.75
80.00
35.00
54.38
28.13
241.88
160.00
264.38
Total
$307.50
378.00
320.00
340.75
296.25
653.75
540.00
668.75
497.50
319.75
367.75
412.75

Handout10.Fundraisingrevenueandexpense(continued)
Invoices from Champion Sport Novelties
May 7
May 9
May 19
Item
Unit
T-shirts
Baseball hats
Pom-poms
Souvenir bats
Bobbing-head doll
TBC gym bags
TBC Blazers
Bumper stickers
TBC flags

T-shirts
Baseball hats
Pom-poms
Souvenir bats
Bobbing-head doll
TBC gym bags
TBC Blazers
Bumper stickers
TBC flags
Total Invoice

July 3

July 16
QTY
10
0
5
10
0
10
0
10
0
$320.00

Price
$7
$15
$2
$3
$15
$20
$250
$1
$4

QTY
0
5
0
0
0
20
0
20
0
$495.00

QTY
11
0
10
0
0
0
0
10
10
$147.00

QTY
11
10
10
10
0
0
0
30
0
$307.00

QTY
11
10
5
10
10
0
0
0
0
$417.00

QTY
10
0
10
10
1
0
0
20
10
$195.00

Unit
Price
$7
$15
$2
$3
$15
$20
$250
$1
$4

July 18

Aug 14 Aug 22
QTY
QTY
11
0
9
5
1
0
1
0
0
0
0
0
0
0
0
29
0
2
$217.00 $112.00

Aug 25
QTY
5
5
0
0
0
0
3
7
0
$867.00

Sept 9
Sept 24
QTY
QTY
10
1
10
3
10
0
10
0
10
0
10
0
0
4
0
5
5
0
$640.00 $1,057.00

Total Invoice

Item

June 16

QTY
20
0
0
0
0
0
0
0
0
$140.00

Handout 10. Fundraising revenue and expense (continued)

Fundraiser

Fundraiser

Donor
Barney Smith
Nick Antonio
Jack Washington
Everett Rosenbaum
Buster Rhimes

Amount
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$950.00

August 12 - 13
Tampa, FL

Harry Roswell
Oliver Newton
Gerald Lopez
Flora Fawn
Bambi Kelly
Fontana Rogers

$4,200.00
$200.00
$200.00
$200.00
$200.00
$475.00

Hannah Hamilton
Harriet Sellers
Mabel Burns
M. Mendenhall
Opal Drew
Penelope Walker

$500.00
$500.00
$500.00
$500.00
$100.00
$75.00

August 21
Tallahassee, FL

May 16 - 18
Ft. Lauderdale, FL

John Yumo
George Thomas
Suzy Lee

$3,075.00
$357.00
$4,725.00

Marks & Assoc.


Tarpon Electric
Capital Motor Co.
Wakulla Pools
Moody Service
Service Plus

$300.00
$100.00
$100.00
$300.00
$100.00
$225.00

June 14 - 15
Boston, MA

Joe Icerman
Jerry Jenkins
Terry Redford

$2,000.00
$2,000.00
$175.00

August 23 - 24
Boston, MA

Murphy Oil Corp


Jason Wozniak
Cyndi Goodbody
Suzi Cuddle

$7,000.00
$2,000.00
$300.00
$375.00

July 1 - 2
Jacksonville, FL

Robert Taylor
Joe Caldwell
Lance Cox
Misty Moss

$500.00
$500.00
$500.00
$9,450.00

Sept. 6 - 8
Orlando, FL

Jose Garcia
Eric Menendez
Robin Egg

$3,000.00
$2,000.00
$1,400.00

July 13 - 15
Miami, FL

Mitchell Plumbing
Georgia Drywall
No. Florida Doors
Panhandle Beer
Hampton Attny
Precision Paints
Toni Gams
Pepper Salsa

$2,500.00
$500.00
$500.00
$500.00
$500.00
$500.00
$100.00
$100.00

Ann Johnson
Ted Ramsey
Hunter Keaton

$4,000.00
$750.00
$375.00
$1,500.00

May 6
Boston, MA

May 8
Tallahassee, FL

July 17
Tallahassee, FL

Sept. 22 - 23
Boston, MA

Donor
Larry John
Julie Harris

Amount
$5,700.00
$700.00

Handout 11. Payroll

Hourly
Wage

Hours
May
13-15

Area

Name

Concessions
Concessions
Concessions
Concessions
Concessions

Tuney, P.
Hernandez, R.
Fitzgerald, L.
Maroney, M
Hope, H.

$6.00
$6.00
$6.00
$6.00
$6.00

Bleacher
Bleacher
Bleacher
Bleacher
Bleacher
Bleacher
Bleacher
Bleacher
Bleacher
Bleacher

Garcia, M.
Newman, T.
Bennett, M.
Zimmerman, G.
Valroy, G.
Sheffield, K.
Fuentes, P.
Donaldson, D.
Cook, B.
Stapleton, A.

$6.00
$6.00
$6.00
$6.00
$6.00
$6.00
$6.00
$6.00
$6.00
$6.00

Parking
Parking
Parking
Parking
Parking
Parking
Parking

Houser, R.
Kelley, D.
Fernandez, H.
Johnson, E.
Kapella, K.
Fusilli, G.
Flanagon, B.

$6.00
$6.00
$6.00
$6.00
$6.00
$6.00
$6.00

Parking

Brighton, Y.

$6.00

Tickets
Tickets
Tickets

Myers, M.
Lipponi, J.
Child, G.

$7.25
$7.25
$7.25

10.0
10.0
10.0

Programs
Programs

Riley, S.
Stivers, K.

$6.00
$6.00

Security
Security

Webster, P.
Evans, B.

Mascot

Wonka, W.

Hours Hours Hours Hours Hours Hours Hours


June June July
Aug
Aug Sept
Sept
5-7
24-26 10-11 7-8
22
11-12 26-27
10.0

9.5
9.5
9.0
10.0
9.5
9.5

9.5
9.5

10.0
9.5
10.0

9.0
11.0

9.5

9.5

10.0

10.0
9.5

9.5
12.0
10.0
10.5

9.5
12.0
9.5
10.5

9.0
12.0
9.5

9.0
12.0
10.0

12.0
10.0
10.0
9.5
12.0
10.0
11.0

11.0
12.0

11.0
12.0

6.0
6.5
6.5

3.5
6.3
6.0
6.5
7.5

3.3
3.0
4.0

6.0
6.5
7.0
6.5

6.0
6.0
7.0
7.0
7.8

3.0
3.3
3.3
4.5
3.0
3.0

6.0
6.0

7.5

7.0

3.0
7.0
6.0
7.0
6.0

6.3
6.3
6.0
7.0

6.5
6.3
7.0
6.5
7.0
6.8

6.0
7.0

7.5

3.8

7.0
7.0
6.5

3.5
5.0
3.5

6.5
6.0
6.5

4.5
4.0
4.0
5.0

4.0
4.0
4.0
4.0
4.0
5.0

3.0
3.5
4.0
3.0
3.0
3.5

11.5

6.0

6.0

10.0
10.5
10.0

10.5
10.5
10.5

6.0
6.0
6.0

6.0
6.0
6.0

9.0
9.0
9.0

6.0
6.0
6.0

3.5
3.5
3.5

6.5
6.5

7.0
7.0

6.0
6.0

4.5
4.5

6.5
6.5

6.3
6.3

5.0
5.0

3.0
3.0

$7.25
$7.25

14.0
14.0

14.0
14.0

14.0
14.0

9.5
9.5

14.0
14.0

5.0
5.0

8.5
8.5

5.0
5.0

$7.25

12.0

12.5

13.0

9.0

11.5

4.0

8.0

4.0

Handout 11. Payroll (continued)

Area

Name

Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player
Player

Abelson, B.
Bailey, R.
Biancalana, B.
Brett, J.
Bridges, S.
Buckner, W.
Campbell, L.
Chester, B.
Curtis, J.
Dell, Aaron
Fox, V.
Holstein, D.
Johnson, J.
McArthur, M.
Merrick, J.
Patek, F.
Oquindo, I.
Ortega, J.
Pryor, K.
Santiago, J.
Stalker, K.
Wahlburg, W.
Wash, U.R.
Ziegler, H.

Office
Office
Office
Office
Office
Office
Office
Office
Office
Office

Ackers, P
Roper, J.
Hill, B
Larson, C.
Shelton, M.
Johnson, T.
McCarty, S.
Webb, J
Tedder, T
Gott, D

Contract
Length

Amount

8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months
8 months

$25,000.00
$24,000.00
$20,000.00
$25,000.00
$22,000.00
$23,000.00
$28,000.00
$24,000.00
$25,000.00
$20,000.00
$21,000.00
$22,000.00
$23,000.00
$24,000.00
$25,000.00
$26,000.00
$27,000.00
$20,000.00
$21,000.00
$22,000.00
$23,000.00
$24,000.00
$25,000.00
$26,000.00

12months
12months
12months

$95,000.00
$30,000.00
$48,000.00
$22,000.00
$19,000.00
$85,000.00
$17,500.00
$22,000.00
$21,500.00
$20,800.00

8 months
8 months

12months
8 months
8 months
8 months
8 months

Handout 12. Construction invoices received by TBC.


Larkin Construction Company, Application for Payment, certified for payment Jun 30, Phil Ackers

General conditions
Demolition
Site work
Landscape, sod
Concrete
Masonry
Structural steel
Carpentry
Thermal, moisture
Doors, windows, etc.
Stucco, drywall etc.
Floor covering
Painting
Specialties
Toilet, accessories
Sign reconst.
Plumbing etc
Heating, a/c
Electrical
Sound system

Scheduled
Value
177,404.70
16,000.00
39,994.00
4,600.00
54,487.00
25,000.00
152,147.00
18,000.00
8,319.00
25,000.00
28,500.00
6,400.00
10,000.00
7,270.00
3,584.00
645.00
13,237.00
58,407.00
62,000.00
4,000.00

Previous
work
complete
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Work
completed
In May
17,740.47
15,500.00
22,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Total

714,994.70

0.00

55,240.47

Total
Pct.
completed
to date comp.
17,740.47 0.10
15,500.00 0.97
22,000.00 0.55
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
55,240.47

0.08

Balance Retained by
to
General
finish Contractor
159,664.23
1,774.05
500.00
1,550.00
17,994.00
2,200.00
4,600.00
0.00
54,487.00
0.00
25,000.00
0.00
152,147.00
0.00
18,000.00
0.00
8,319.00
0.00
25,000.00
0.00
28,500.00
0.00
6,400.00
0.00
10,000.00
0.00
7,270.00
0.00
3,584.00
0.00
645.00
0.00
13,237.00
0.00
58,407.00
0.00
62,000.00
0.00
4,000.00
0.00
659,754.23

5,524.05

Larkin Construction Company, Application for Payment, certified for payment Jun 30, Phil Ackers
Previous
Work
Total
Pct.
Balance Retained by
Scheduled
work completed completed
to
General
Value complete
In June
to date comp.
finish Contractor
General conditions
177,404.70
17,740.47
15,816.80
33,557.27 0.19 143,847.43
3,355.73
Demolition
16,000.00
15,500.00
500.00
16,000.00 1.00
0.00
1,600.00
Site work
39,994.00
22,000.00
18,000.00
40,000.00 1.00
-6.00
4,000.00
Landscape, sod
4,600.00
0.00
0.00
0.00 0.00
4,600.00
0.00
Concrete
54,487.00
0.00
29,967.85
29,967.85 0.55
24,519.15
2,996.79
Masonry
25,000.00
0.00
0.00
0.00 0.00
25,000.00
0.00
Structural steel
152,147.00
0.00
55,229.36
55,229.36 0.36
96,917.64
5,522.94
Carpentry
18,000.00
0.00
5,000.00
5,000.00 0.28
13,000.00
500.00
Thermal, moisture
8,319.00
0.00
2,000.00
2,000.00 0.24
6,319.00
200.00
Doors, windows, etc.
25,000.00
0.00
15,000.00
15,000.00 0.60
10,000.00
1,500.00
Stucco, drywall etc.
28,500.00
0.00
0.00
0.00 0.00
28,500.00
0.00
Floor covering
6,400.00
0.00
0.00
0.00 0.00
6,400.00
0.00
Painting
10,000.00
0.00
0.00
0.00 0.00
10,000.00
0.00
Specialties
7,270.00
0.00
0.00
0.00 0.00
7,270.00
0.00
Toilet, accessories
3,584.00
0.00
0.00
0.00 0.00
3,584.00
0.00
Sign reconst.
645.00
0.00
0.00
0.00 0.00
645.00
0.00
Plumbing etc
13,237.00
0.00
3,500.00
3,500.00 0.26
9,737.00
350.00
Heating, a/c
58,407.00
0.00
10,789.00
10,789.00 0.18
47,618.00
1,078.90
Electrical
62,000.00
0.00
1,345.00
1,345.00 0.02
60,655.00
134.50
Sound system
4,000.00
0.00
0.00
0.00 0.00
4,000.00
0.00
Total

714,994.70

55,240.47

157,148.01

212,388.48

0.30

502,606.22

21,238.85

Student Handout 12. Construction invoices received by TBC (continued)

Larkin Construction Company, Application for Payment, certified for payment Jul 31, Phil Ackers

General conditions
Demolition
Site work
Landscape, sod
Concrete
Masonry
Structural steel
Carpentry
Thermal, moisture
Doors, windows, etc.
Stucco, drywall etc.
Floor covering
Painting
Specialties
Toilet, accessories
Sign reconst.
Plumbing etc
Heating, a/c
Electrical
Sound system
Subtotal

Scheduled
Value
177,404.70
16,000.00
39,994.00
4,600.00
54,487.00
25,000.00
152,147.00
18,000.00
8,319.00
25,000.00
28,500.00
6,400.00
10,000.00
7,270.00
3,584.00
645.00
13,237.00
58,407.00
62,000.00
4,000.00

Previous
work
complete
33,557.27
16,000.00
40,000.00
0.00
29,967.85
0.00
55,229.36
5,000.00
2,000.00
15,000.00
0.00
0.00
0.00
0.00
0.00
0.00
3,500.00
10,789.00
1,345.00
0.00

Work
completed
In July
15,816.80
0.00
0.00
0.00
29,967.85
0.00
55,229.36
5,000.00
3,000.00
2,000.00
1,000.00
0.00
1,000.00
0.00
0.00
0.00
4,000.00
15,000.00
32,550.00
0.00

Total
Pct.
completed
to date comp.
49,374.07 0.28
16,000.00 1.00
40,000.00 1.00
0.00 0.00
59,935.70 1.10
0.00 0.00
110,458.72 0.73
10,000.00 0.56
5,000.00 0.60
17,000.00 0.68
1,000.00 0.04
0.00 0.00
1,000.00 0.10
0.00 0.00
0.00 0.00
0.00 0.00
7,500.00 0.57
25,789.00 0.44
33,895.00 0.55
0.00 0.00

Balance Retained by
to
General
finish Contractor
128,030.63
4,937.41
0.00
1,600.00
-6.00
4,000.00
4,600.00
0.00
-5,448.70
5,993.57
25,000.00
0.00
41,688.28
11,045.87
8,000.00
1,000.00
3,319.00
500.00
8,000.00
1,700.00
27,500.00
100.00
6,400.00
0.00
9,000.00
100.00
7,270.00
0.00
3,584.00
0.00
645.00
0.00
5,737.00
750.00
32,618.00
2,578.90
28,105.00
3,389.50
4,000.00
0.00

714,994.70

212,388.48

164,564.01

376,952.49

0.53

338,042.21

37,695.25

5,586.00
1,184.00
568.00
1,484.00
4,410.00
11,323.00
30,052.00
2,000.00
4,237.00
1,000.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

1,000.00
689.25
962.40
0.00
1,600.83
5,320.00
0.00
1,000.00
2,000.00
0.00

1,000.00
689.25
962.40
0.00
1,600.83
5,320.00
0.00
1,000.00
2,000.00
0.00

0.18
0.58
1.69
0.00
0.36
0.47
0.00
0.50
0.47
0.00

4,586.00
494.75
-394.40
1,484.00
2,809.17
6,003.00
30,052.00
1,000.00
2,237.00
1,000.00

100.00
68.93
96.24
0.00
160.08
532.00
0.00
100.00
200.00
0.00

61,844.00

0.00

12,572.48

12,572.48

0.20

49,271.52

1,257.25

776,838.70

212,388.48

177,136.49

389,524.97

387,313.73

38,952.50

Chg Order July


General conditions
Site work
Thermal, moisture
Masonry
Carpentry
Doors, windows
Stucco, drywall etc.
Specialties
Plumbing etc
Heating a/c
Subtotal
Total

Handout 12. Construction invoices received by TBC (continued)

Larkin Construction Company, Application for Payment, certified for payment Aug 31, Phil Ackers
Previous
Work
Total
Pct.
Balance Retained by
Scheduled
work completed completed
to
General
Value complete
In August
to date comp.
finish Contractor
General conditions
177,404.70
49,374.07
15,816.80
65,190.87 0.37 112,213.83
6,519.09
Demolition
16,000.00
16,000.00
0.00
16,000.00 1.00
0.00
1,600.00
Site work
39,994.00
40,000.00
0.00
40,000.00 1.00
-6.00
4,000.00
Landscape, sod
4,600.00
0.00
1,000.00
1,000.00 0.22
3,600.00
100.00
Concrete
54,487.00
59,935.70
0.00
59,935.70 1.10
-5,448.70
5,993.57
Masonry
25,000.00
0.00
5,000.00
5,000.00 0.20
20,000.00
500.00
Structural steel
152,147.00 110,458.72
55,229.36 165,688.08 1.09
-13,541.08
16,568.81
Carpentry
18,000.00
10,000.00
5,000.00
15,000.00 0.83
3,000.00
1,500.00
Thermal, moisture
8,319.00
5,000.00
3,000.00
8,000.00 0.96
319.00
800.00
Doors, windows, etc.
25,000.00
17,000.00
2,000.00
19,000.00 0.76
6,000.00
1,900.00
Stucco, drywall etc.
28,500.00
1,000.00
10,000.00
11,000.00 0.39
17,500.00
1,100.00
Floor covering
6,400.00
0.00
6,000.00
6,000.00 0.94
400.00
600.00
Painting
10,000.00
1,000.00
8,000.00
9,000.00 0.90
1,000.00
900.00
Specialties
7,270.00
0.00
500.00
500.00 0.07
6,770.00
50.00
Toilet, accessories
3,584.00
0.00
3,621.00
3,621.00 1.01
-37.00
362.10
Sign reconst.
645.00
0.00
640.00
640.00 0.99
5.00
64.00
Plumbing etc
13,237.00
7,500.00
2,000.00
9,500.00 0.72
3,737.00
950.00
Heating, a/c
58,407.00
25,789.00
10,000.00
35,789.00 0.61
22,618.00
3,578.90
Electrical
62,000.00
33,895.00
32,550.00
66,445.00 1.07
-4,445.00
6,644.50
Sound system
4,000.00
0.00
0.00
0.00 0.00
4,000.00
0.00
Subtotal
714,994.70 376,952.49 160,357.16 537,309.65 0.75 177,685.05
53,730.97
Chg Order July
General conditions
Site work
Thermal, moisture
Masonry
Carpentry
Doors, windows
Stucco, drywall etc.
Specialties
Plumbing etc
Heating a/c
Subtotal
Chg Order August
General conditions
Doors, windows
Carpentry
Heating a/c
Site work
Subtotal
Total

5,586.00
1,184.00
568.00
1,484.00
4,410.00
11,323.00
30,052.00
2,000.00
4,237.00
1,000.00
61,844.00

1,000.00
689.25
962.40
0.00
1,600.83
5,320.00
0.00
1,000.00
2,000.00
0.00
12,572.48

1,000.00
500.00
0.00
200.00
1,600.83
6,000.00
15,000.00
1,000.00
0.00
1,295.18
26,596.01

2,000.00
1,189.25
962.40
200.00
3,201.66
11,320.00
15,000.00
2,000.00
2,000.00
1,295.18
39,168.49

0.36
1.00
1.69
0.13
0.73
1.00
0.50
1.00
0.47
1.30
8.18

3,586.00
-5.25
-394.40
1,284.00
1,208.34
3.00
15,052.00
0.00
2,237.00
-295.18
22,675.51

200.00
118.93
96.24
20.00
320.17
1,132.00
1,500.00
200.00
200.00
129.52
3,916.85

1,134.00
2,000.00
9,270.00
2,000.00
2,000.00
16,404.00
793,242.70

0.00
0.00
0.00
0.00
0.00
0.00
389,524.97

134.00
1,000.00
5,000.00
1,000.00
815.00
7,949.00
194,902.17

134.00
1,000.00
5,000.00
1,000.00
815.00
7,949.00
584,427.14

0.12
0.50
0.54
0.50
0.41
0.48

1,000.00
1,000.00
4,270.00
1,000.00
1,185.00
8,455.00
208,815.56

13.40
100.00
500.00
100.00
81.50
794.90
58,442.71

Handout 12. Construction invoices received by TBC (continued)

Larkin Construction Company, Application for Payment, certified for payment Sep 30, Phil Ackers
Scheduled
Prior Completed Completed
%
Bal. to Retained by
Value completed
In Sept.
to date comp.
finish Gen'l Contr.
177,404.70
16,000.00
39,994.00
4,600.00
54,487.00
25,000.00
152,147.00
18,000.00
8,319.00
25,000.00
28,500.00
6,400.00
10,000.00
7,270.00
3,584.00
645.00
13,237.00
58,407.00
62,000.00
4,000.00
714,994.70

65,190.87
16,000.00
40,000.00
1,000.00
59,935.70
5,000.00
165,688.08
15,000.00
8,000.00
19,000.00
11,000.00
6,000.00
9,000.00
500.00
3,621.00
640.00
9,500.00
35,789.00
66,445.00
0.00
537,309.65

112,213.83
0.00
0.00
3,600.00
0.00
20,000.00
0.00
3,150.00
334.95
6,300.00
18,375.00
420.00
1,000.00
7,108.50
0.00
0.00
4,073.33
23,748.90
0.00
4,200.00
204,524.51

177,404.70
16,000.00
40,000.00
4,600.00
59,935.70
25,000.00
165,688.08
18,150.00
8,334.95
25,300.00
29,375.00
6,420.00
10,000.00
7,608.50
3,621.00
640.00
13,573.33
59,537.90
66,445.00
4,200.00
741,834.16

1.00
1.00
1.00
1.00
1.10
1.00
1.09
1.01
1.00
1.01
1.03
1.00
1.00
1.05
1.01
0.99
1.03
1.02
1.07
1.05
1.04

0.00
0.00
-6.00
0.00
-5,448.70
0.00
-13,541.08
-150.00
-15.95
-300.00
-875.00
-20.00
0.00
-338.50
-37.00
5.00
-336.33
-1,130.90
-4,445.00
-200.00
-26,839.46

17,740.47
1,600.00
4,000.00
460.00
5,993.57
2,500.00
16,568.81
1,815.00
833.50
2,530.00
2,937.50
642.00
1,000.00
760.85
362.10
64.00
1,357.33
5,953.79
6,644.50
420.00
74,183.42

General conditions
Site work
Thermal, moisture
Masonry
Carpentry
Doors, windows
Stucco, drywall etc.
Specialties
Plumbing etc
Heating a/c
Subtotal
Chg Order August

5,586.00
1,184.00
568.00
1,484.00
4,410.00
11,323.00
30,052.00
2,000.00
4,237.00
1,000.00
61,844.00

2,000.00
1,189.25
962.40
200.00
3,201.66
11,320.00
15,000.00
2,000.00
2,000.00
1,295.18
39,168.49

3,586.00
0.00
0.00
1,348.20
1,600.83
0.00
16,062.40
295.18
2,500.00
1,500.00
26,892.61

5,586.00
1,189.25
962.40
1,548.20
4,802.49
11,320.00
31,062.40
2,295.18
4,500.00
2,795.18
66,061.10

1.00
1.00
1.69
1.04
1.09
1.00
1.03
1.15
1.06
2.80
1.07

0.00
-5.25
-394.40
-64.20
-392.49
3.00
-1,010.40
-295.18
-263.00
-1,795.18
-4,217.10

558.60
118.93
96.24
154.82
480.25
1,132.00
3,106.24
229.52
450.00
279.52
6,606.11

General conditions
Doors, windows
Carpentry
Heating a/c
Site work
Subtotal
Chg Order Sept.

1,134.00
2,000.00
9,270.00
2,000.00
2,000.00
16,404.00

134.00
1,000.00
5,000.00
1,000.00
815.00
7,949.00

0.00
1,000.00
5,124.00
2,000.00
1,822.00
9,946.00

134.00
2,000.00
10,124.00
3,000.00
2,637.00
17,895.00

0.12
1.00
1.09
1.50
1.32
1.09

1,000.00
0.00
-854.00
-1,000.00
-637.00
-1,491.00

13.40
200.00
1,012.40
300.00
263.70
1,789.50

Sound system
Floor covering
Sign reconstruction
Heating a/c
Thermal, moisture
Subtotal
Total

3,543.00
19,042.00
400.00
3,100.00
1,454.00
27,539.00
820,781.70

0.00
0.00
0.00
0.00
0.00
0.00
584,427.14

4,251.60
22,250.40
400.00
3,500.00
2,000.00
32,402.00
273,765.12

4,251.60
22,250.40
400.00
3,500.00
2,000.00
32,402.00
858,192.26

1.20
1.17
1.00
1.13
1.38
1.18

-708.60
-3,208.40
0.00
-400.00
-546.00
-4,863.00
-37,410.56

425.16
2,225.04
40.00
350.00
200.00
3,240.20
85,819.23

General conditions
Demolition
Site work
Landscape, sod
Concrete
Masonry
Structural steel
Carpentry
Thermal, moisture
Doors, windows, etc.
Stucco, drywall etc.
Floor covering
Painting
Specialties
Toilet, accessories
Sign reconst.
Plumbing etc
Heating, a/c
Electrical
Sound system
Subtotal
Chg Order July

Handouts 13. Concessions


Date
May 13
May 14
May 15
Jun 5
Jun 6
Jun 7
Jun 24
Jun 25
Jun 26
Jul 10
Jul 11
Aug 7
Aug 8
Aug 22
Sep 11
Sep 12
Sep 26
Sep 27

Hamburgers
# sold

Hotdogs
# sold

Popcorn
# sold

Peanuts
# sold

Soda
# sold

Beer
# sold

Condiments
# used*

540
482
689
722
752
630
441
296
560
760
700
820
860
950
840
881
981
650

810
725
1256
1108
1202
945
662
445
842
1140
1050
1230
1290
1425
1260
1322
1470
1050

540
475
777
752
772
630
445
298
562
658
700
820
860
950
852
847
987
750

405
362
548
544
571
473
332
224
421
782
525
615
645
712
621
569
735
800

1080
982
1521
1322
1523
1265
885
592
1124
1802
1402
1640
1720
1952
1685
1875
1969
1526

540
375
725
589
587
630
345
296
479
800
700
820
860
952
865
880
897
750

1500
0
0
1500
1500
1500
1000
0
0
2000
0
0
2000
2000
2000
2000
0
0

*Because it is so tedious, Julie does not count the condiments used after each game. Rather,
she counts them on a sporadic basis.
Invoices from Sysco (matches purchase orders)

Item

Cost

Hamburgers
Hotdogs
Popcorn
Peanuts
Soda
Beer
Condiments

1.40
1.25
0.70
0.70
0.35
1.35
0.05

QTY
QTY ordered ordered
May 12
June 6

QTY
ordered
June 24

QTY
QTY
QTY
ordered ordered ordered Aug
July 9
Aug 7
22

QTY
ordered
Sept 9

2000
3000
2000
1400
4000
2000
5000

2500
3500
2500
1200
5000
2500
6000

1500
2000
1500
1000
3000
1500
3000

1500
2500
1500
1200
3000
1500
4000

2000
3000
2000
1400
4000
2000
4000

1000
1500
1000
800
2000
1000
2000

2000
3000
2000
1400
4000
2000
5000

Rec'd
13-May

Rec'd
7-Jun

Rec'd
25-Jun

Rec'd
10-Jul

Rec'd
8-Aug

Rec'd
23-Aug

Rec'd
10-Sep

Handout13.Concessions(continued)
PerpetualInventory,Concessions

Hamburgers
Beg
Inventory
13-May
14-May
15-May
31-May
5-Jun
6-Jun
7-Jun
24-Jun
25-Jun
26-Jun
30-Jun
10-Jul
11-Jul
31-Jul
7-Aug
8-Aug
22-Aug
31-Aug
10-Sep
11-Sep
12-Sep
26-Sep
27-Sep
30-Sep

3,500
4,960
4,478
3,789
3,389
2,667
1,915
3,785
4,844
4,548
3,988
3,188
3,928
3,228
2,928
2,108
3,248
3,298
2,898
4,898
4,058
3,177
2,196
1,546
146

Hotdogs

4,000
6,190
5,465
4,209
3,609
2,501
1,299
3,854
5,192
4,747
3,905
3,105
4,465
3,415
3,115
1,885
3,595
3,670
3,370
6,370
5,110
3,788
2,318
1,268
68

Popcorn

3,000
4,460
3,985
3,208
3,208
2,456
1,684
3,554
4,609
4,311
3,749
3,749
4,591
3,891
3,891
3,071
4,211
4,261
4,261
6,261
5,409
4,562
3,575
2,825
2,825

Peanuts

3,000
3,995
3,633
3,085
3,085
2,541
1,970
2,697
3,365
3,141
2,720
2,720
3,138
2,613
2,613
1,998
2,753
2,841
2,841
4,241
3,620
3,051
2,316
1,516
1,516

Soda

5,500
8,420
7,438
5,917
5,317
3,995
2,472
6,207
8,322
7,730
6,606
5,806
7,004
5,602
5,102
3,462
5,742
5,790
5,290
9,290
7,605
5,730
3,761
2,235
35

Beer

2,500
3,960
3,585
2,860
2,460
1,871
1,284
3,154
4,309
4,013
3,534
2,834
3,534
2,834
2,634
1,814
2,954
3,002
2,802
4,802
3,937
3,057
2,160
1,410
60

Inventoryamountsarecomputedafterpurchases,salesandendofthemonthspoilagewriteoff.

Condiments

5,000
8,500
8,500
8,500
6,500
5,000
3,500
8,000
10,000
10,000
10,000
8,000
10,000
10,000
9,000
9,000
11,000
11,000
10,000
15,000
13,000
11,000
11,000
11,000
5,000

Student Handout 14. Maintenance purchase orders and invoices.

Purchase Orders for Misc Maintenance: To Freddy's Fix-it


PO Date
May 3
Install office dividers
May 15
Maintenance on weightlifting equip
June 10 Repair flooring in gym
Tires, maintenance, painting, logos all vehicles
June 14 and carts in TBC colors and logos
June 20 Fix broken screen doors
July 3
Fix whirlpool
July 14
Painting floor of gym
Aug 5
Repair dryer
Aug 17
Repair leaking skylight in training facility
Sept 2
change shower heads
Sept 6
Redo Roof on training facilities
Sept 13
Carpet cleaning
Sept 30
Painting offices

Amount
$700.00
$1,500.00
$2,000.00
$33,500.00
$250.00
$1,000.00
$1,200.00
$250.00
$1,950.00
$250.00
$10,000.00
$2,000.00
$8,000.00

Invoices from Freddy's Fix-it Shop

Freddy's Fix-it shop (2639 Mission Rd. Tallahassee, FL 32304


Proprietor: Freddy Harris
completed
May 5
May 17
June 17
June 21
June 30
July 4
July 18
Aug 5
Aug 20
Sept 2
Sept 14
Sept 16
Sept 30

Item

Install office dividers


Maintenance for weights
Repair flooring in gym
Fix broken screen doors
Paint and logos all vehicles and carts
Fix whirlpool
Paint the floor
Fix dryer
Repair leaky roof
Change shower heads
Clean carpets
Redo roof
Repaint offices

Billed

$700
$1,500
$2,000
$250
$33,500
$1,000
$1,200
$250
$1,950
$250
$2,000
$10,000
$8,000

Rec'd by

Julie Roper
Phil Ackers
Julie Roper
Phil Ackers
Phil Ackers
Phil Ackers
Julie Roper
Julie Roper
Julie Roper
Julie Roper
Julie Roper
Phil Ackers
Julie Roper

Handout 15. Ticket sales, parking and program sales

Standard seats
sold on game
night
May 13
May 14
May 15
Jun 5
Jun 6
Jun 7
Jun 24
Jun 25
Jun 26
Jul 10
Jul 11
Aug 7
Aug 8
Aug 22
Sep 11
Sep 12
Sep 26
Sep 27

Date
May 13
May 14
May 15
Jun 5
Jun 6
Jun 7
Jun 24
Jun 25
Jun 26
Jul 10
Jul 11
Aug 7
Aug 8
Aug 22
Sep 11
Sep 12
Sep 26
Sep 27

1,501
1,359
2,265
1,500
2,046
1,580
955
788
1,690
2,500
2,400
2,150
2,360
2,844
2,160
2,190
1,560
1,910
Parking
cars
1006
916
1215
1245
1275
1174
840
544
1056
1275
1230
1260
1215
1245
1275
1230
1260
1350

Will-call
standard
599
591
780
875
754
820
1,045
912
1,335
1,150
1,220
1,950
1,840
2,190
200
290
140
90
Parking
oversized
220
174
285
255
225
257
160
127
216
225
270
240
285
255
225
270
240
150

Discounted
standard
200

500
700
500
200

175
30
500
600
600
150
336
1,293
2,105
Sales
programs
2160
1800
2664
2628
3116
2268
1826
1199
2184
3078
2940
3034
3397
3990
3570
3652
3724
4661

Balcony
550
700
1,000
100
275
150
100
180
200
50
40
500
500
700
640
1,000
450
300

Discounted
balcony
50

1,125
625
700
500
300
700
225
210

1,050
584
1,457
1,495

Total
sold
2,900
2,650
4,045
4,100
4,400
3,750
2,800
2,180
3,925
4,100
3,900
5,100
5,300
6,334
4,200
4,400
4,900
5,900

Handout 16. Visa statements

PO Box 38571
Youngstown, OH

Visa

Account # 2354 2236 8957 2567


Date
20-Apr
Due Date

1-May
Balance
PO Box 38571
Youngstown, OH

Visa

Account # 2354 2236 8957 2567


Date
20-May
Due Date

1-Jun
Balance
PO Box 38571
Youngstown, OH

Visa

Account # 2354 2236 8957 2567


Date
20-Jun
Due Date

1-Jul
Balance
PO Box 38571
Youngstown, OH

Visa

Account # 2354 2236 8957 2567


Date
20-Jul
Due Date

1-Aug
Balance
PO Box 38571
Youngstown, OH

Visa

Account # 2354 2236 8957 2567


Date
20-Aug
Due Date

1-Sep
Balance

Previous Balance
Last Payment
Beginning Balance
Charges
BB Sports
Publix
BP Oil

$353.27
$200.00
$153.27

$445.78 current balance


Previous Balance
Last Payment
Beginning Balance
Charges
Home Depot
Sportsman
Eckerd's
BB Sports
$692.51 current balance
Previous Balance
Last Payment
Beginning Balance
Charges
Wal-Mart
Play it again sports
Target

$445.78
$445.78
$445.78
$0.00

$826.10 current balance


Previous Balance
Last Payment
Beginning Balance
Charges
Havertys
Eckerd's
Lowes

$826.10
$826.10
$621.02
$205.08

$897.59 current balance


Previous Balance
Last Payment
Beginning Balance
Charges
Home Depot
Wal-Mart
Georgios
Tinos
$922.58 current balance

$897.59
$897.59
$667.52
$230.07

$95.54
$152.08
$44.89

$287.92
$152.08
$252.51
$692.51
$692.51
$558.92
$133.59
$402.57
$252.08
$37.86

$397.54
$252.08
$42.89

$200.00
$225.87
$336.64
$992.58

Handout17.Monthlyfinancialstatements

Tallahassee BeanCounters
Statements of Income and Owner's Equity for months ended
May 31

Jun 30

Jul 31

Aug 31

Sep 30

$314,995
(38,723)
(13,500)
262,772

$134,805
(17,201)
117,603

$260,522
(29,298)
(8,000)
223,224

$281,027
(49,100)
(38,500)
193,427

4,175
(2,342)
1,833

22,550
(4,004)
18,546

12,975
(5,009)
7,966

13,025
(4,758)
8,267

7,400
(6,756)
(180,015)
(4,119)
(183,490)
81,115

25,000
(19,313)
(137,947)
(132,260)
3,889

18,300
(14,192)
(140,562)
(2,395)
(138,849)
92,341

20,000
(13,308)
(220,277)
(10,871)
(224,456)
(22,762)

169,032
81,115
(15,000)
235,147

235,147
3,889
(15,000)
224,036

224,036
92,341
(15,000)
301,376

301,376
(22,762)
(15,000)
263,614

Tallahassee BeanCounters
Balance Sheet as of
May 31
Jun 30
Jul 31

Aug 31

Sep 30

Revenue
Game Revenue
$152,130
Cost of Goods Sold
(20,386)
Paid to visiting Teams
131,744
Net Home Game Income
Fundraising
Revenue
18,582
Expenses
(4,628)
13,954
Net fundraising Income
Other Revenues and Expenses
League Revenue Sharing
94,513
Away Game Expenses
(16,387)
Operating Expenses
(138,751)
Game Equipment Exp
(7,716)
(68,342)
Net other Rev and Exp
Net Income (Loss)
77,356
Beginning Owner's Equity
Net Income (Loss)
Owner Draws
Ending Owner's Equity

Assets
Cash
Accounts Receivable
Equipment (net)
Programs
Concessions
Construction in Progress
Total Assets
Liabilities
Accounts Payable
Sales Tax Payable
Notes Payable
Total Liabilities
Owner's Equity
Total Liabilities &
Owner's Equity

96,675
77,356
(5,000)
169,032

$98,450
14,338
51,917
22,776
19,168
55,240
261,889

$106,172
71,602
72,417
9,555
19,131
212,388
491,265

$89,085
86,912
67,417
3,537
7,947
389,525
644,423

$131,577
132,124
67,417
-6,884
12,690
584,427
921,352

$112,111
112,932
57,417
0
3,671
858,192
1,144,323

26,900
10,717
55,240
92,857
169,032

24,400
19,330
212,388
256,118
235,147

21,900
8,962
389,525
420,387
224,036

19,400
16,148
584,427
619,975
301,376

0
22,516
858,192
880,709
263,614

261,889

491,265

644,423

921,352

1,144,323