CDO Foodsphere Inc.

Bulihan, Malvar, Batangas

Finance Department
Cost Accounting Section

Week 1

November 15, 2016 (Day 1, Tuesday)

Upon completion of my internship requirements, I was deployed. I first

reported to Miss Le-Anne, Supervisor Corporate HRAD. She gave me
instructions for my internship. She told me the dos and donts as an intern. After
that, she immediately brought me to the finance office where I was assigned at
Cost Accounting Department. I was welcomed by the head of Cost Accounting
Department, Maam Raquel. Shes friendly and really approachable. Then, my
internship officially began. Since there was nothing left for me to do in the cost
accounting department, the general accounting staff, Maam Rhea asked me to
audit payment vouchers. She told me the steps before arriving with the payment
voucher. I was so amazed because I was able to see these thing first hand. I
mean, actual payment vouchers in front of me gave me chills and I didnt know
why. After auditing, I compiled the payment vouchers and stored them in boxes.
After lunch break, I was asked if I was ready for TMS. I had no idea what TMS
was so I just said opo. Sir Raymond handed me papers with tables, stopwatch,
ballpen and safety shoes. He said that we were going to enter the production
area. So exciting! Field work really excites me. Before leaving office, I was
warned by my officemate about the area. They told me I may not be able to
survive with what we would do but that didnt lessen my excitement. Before
entering the production area we wore several layers of clothes. Aside from the
clothes that I was wearing, we also wore lab gown, jacket that is so heavy and
thick, hairnet, facemask and gloves. They said that its really cold inside. They
were correct. It was really cold, like inside a freezer. First, we went around the
production first. Sir Raymond and Maam Sarah told me about the manufacturing
process. Ive learned a lot, from the ingredients of the product to storage. When
we entered the Finished Goods Storage, the coldness tripled. It seemed like the
temperature was -50 degrees Celsius. I first watched the boxing and sealing
process before Sir Raymond instructed me of what should I do. The speeds of
the workers were being monitored. We were given several tasks to record. I was
asked to record the time it takes for the worker to completely stack all the pallets
required to be put in the storage. After recording the time, I wrote it on the paper
given to me. After almost 2 hours, we left the production and we prepared the
TMS Report (Time Management System Report).
November 16, 2016 (Day 2 Wednesday)

I attended orientation on my second day. It was only half day so I was able
to do office work in the afternoon. During the afternoon, I audited Daily
Productivity and Output Report and Daily Time Record. After that,
KryzthinaMaximo and I audited purchase orders. Maam Rhea also taught us on
how purchase orders are prepared. After auditing purchase orders we stacked
them up in a box and put them in the cabinet. Because there were many
purchase orders to be audited, there were purchase orders that were not audited
when we left office. We ought to continue them on the next day.

November 17, 2016 (Day 3 Thursday)

We, Maximo and I, continued to audit purchase orders. Sir Marvin told us
that General Accounting have many papers to be audited since it involves
payment. I help KryzthinaMaximo in doing her general accounting jobs since
there was nothing for me to do. On the afternoon, I was told to compute for direct
labor cost and I was taught on how to write a direct labor cost report.

November 18, 2016 (Day 4 Friday)

On my 4th day, I was taught by Sir Albert on how to do OPS Report

(Outside Plant Storage). It was just like bank reconciliation where the book and
bank balance should match. In OPS case, the CDOs inventory balance must
match the OPS inventory balance. I also audited Receiving & Inspection Report
and Issuance & Inspection Report. My most favourite task that Ive done is TMS
then next is the last thing that I did on my 4th day which is auditing statement of
accounts and receipts. Why? Because I got to sign as the auditor. Theres this
space for the auditor and I got to sign there. I was so happy. I became a
complete auditor this day. It would be extended until my 5 th day since I wasnt
able to finish it today.

Week 2

November 21, 2016 (Day 5 Monday)

Monday marks the start of another working week, another week to look
forward to. Today Maximo and I continued auditing. The fun of signing the paper
with the words audited by really overwhelmed me. We finished it before lunch
break. I didnt notice the time because I was busy enjoying what I was doing. On
the afternoon, we compiled payment vouchers. We arranged it chronologically
then put them in a box for it to be organized. I also went to PMS (I wasnt able to
ask what is the meaning of PMS) to let the supervisors sign the Time
Management System report that we prepared during our TMS last week.

November 22, 2016 (Day 6 Tuesday)

Since the payment vouchers were many, we werent able to finish

compiling it so we continued it today. Maam Rhea gave us some trivia about the
process of creating payment vouchers, its beginning and its use. We photocopied
the vouchers then compiled it afterwards. The number of voucher was no joke. I
was so happy when we finished compiling all of it. At last! We could move to our
next task.

November 23, 2016 (Day 7 Wednesday)

We were asked to match delivery receipts to sales invoices. Delivery

receipt came from the supplier while the sales invoice came from PMS. After
matching delivery receipts and sales invoices I encrypted it to the system. Lunch
break ended so I resumed my work. I finished encrypting before 3:00 PM. Since
I had nothing to do, I asked Maam Rhea if I could help her with anything. Then
she said I could help her in compiling purchase orders. So I did. I compiled
purchase orders depending on their number. Maximo was also with me. We
completed the task before going home.

November 24, 2016 (Day 8 Thursday)

The first task for this day is to create usage monitoring report. The journal
vouchers have many numbers making it hard to arrange. I consumed the whole
day for this task.
November 25, 2016 (Day 9 Friday)

Since I finished encoding payment vouchers yesterday, I started compiling

it today. There were countless journal vouchers. I felt dizzy compiling it because
there were so many numbers and the vouchers were voluminous. Good thing
Maximo helped me. I finished piling up journal vouchers before lunch. After
break, I started encoding maternity leave pays, paternity leave pays, RPC and
unsuccessful pays. Ive learned from Maam Regine that the maternity leave pay
depends on the SSS contribution and compensation of the employee. The files to
be encoded was divided equally to us (Maximo and I) for efficiency.
Week 3

November 28, 2016 (Day 10 Monday)

My internship this week started late because I was sick last Monday.
Today, I audited daily production report for the cheese process. Sir Albert taught
me of what to do since he was the one assigned to that task before. I needed to
check

November 29, 2016 (Day 11 Tuesday)

To start my day, Maam Clariz gave me task to separate the companys

copy (the green copy) of the Haulers Services payables and compile it with the
other copies I compiled last time. She also asked me to compile new sets of
Check Vouchers. Maam Regine then gave me envelopes and pay slips to help
them in preparing the salaries and wages of the employees. After Lunch, Maam
Rhea asked me again to photocopy some documents. That was the meals credit
that was needed to be sent back to re-compute the payables. Compiling of credit
memos was the next task Ive done. And last, Maam Clariz asked me to combine
the right Sales Invoice to its Delivery Report.

December 1, 2016 (Day 12 Thursday)

Because I finished my task yesterday, new sets of tasks were given to me.
I arranged the Haulers Deduction as well as the Meal Order Slip orderly. And
same as I did yesterday, I combined the Sales Invoice and Delivery Report. Kate
and I went to PMS to get new supplies to finish our task. After Lunch, Maam
Clariz gave me new printed Accounts Vouchers and told me to attach it to the
Sales Invoice that I arranged before. Afterwards she told me to stamp them
PAID

December 2, 2016 (Day 13 Friday)

Today, I computed the taxes and the total amount due on the unpaid
Accounts Payable Voucher. I also created a receipt to be attached to the
document. I also helped Maam Regine to prepare the pay slips for the 13th
month pay that I encoded and computed last Monday. Afterwards, I organized
and compiled the Transfer Slips for Maam Anna. After lunch, Maam Anna gave
me a task to encode the Provisional Receipts and the ATDF Monitoring
(Deduction Forms). To end our week, Kate and I had our dinner together with
some of the cost accounting and General Accounting Staffs after our works.

Week 4

December 5, 2015 (Day 14 Monday)

Today marks the start of another week that I could look forward to. I
continued my task that was left last Friday. I still enjoyed doing it so I didnt feel
sleepy or bored. The report was kind of long and complicated so I consumed the
whole day to finish it. Before going home I sent my report to Sir Raymond via
Office Conversation. I made sure that what I did was correct and Sir Raymond
would not regret giving me that task.

December 6, 2016 (Day 15 Tuesday)

I started my day by preparing FPM template for Budget 2016. Sir Albert
taught me of the things that I needed to do. It became easier for me to
accomplish my errand since I became familiar with SAP. After lunch, Sir
Raymond asked me if I was also doing the report for casing. I answered, No.
He said, Naku, madodoblehan ka nyan. So he showed me how to do the casing
report in order for me to do it together with the FPM template. Time went fast so I
needed to stop what I was doing and I would just continue it tomorrow. I was
almost finished before the day ended.

December 7, 2016 (Day 16 Wednesday)

Unfinished task needed to be finished by time. I resumed my preparation

of FPM and Casing template for budget 2016. Before 3:00 PM I was able to finish
the templates. Afternoon break came and I started my new assignment. Maam
Mildred asked me to separate mandatory benefits and arrange them according to
their cut offs.

December 9, 2016 (Day 17 Friday)

Today, I compiled lots of documents. I labeled the Deduction form based

on its cut off and agencies. I compiled journal vouchers, cash vouchers, and
others. After that, I combined again the Sales Invoice and Delivery Form.

Week 5

December 12, 2016 (Day 18 Monday)

Today, I got to prepare the Budget Template for marine product. Maam
Cath asked to to do the BOM. I finished it by 3PM so Maam Rhea asked me to
scan payment vouchers. I was able to fulfill the task before I went home.

December 13-15, 2016 (Day 19-21 Tuesday-Thursday)

I thought Ive finished the Budget for hotdogs product for 2016 but I was
wrong. I was not even half way finished. From Tuesday to Thursday I continued
to make the budget. This time I encoded the actual and budgeted instead of
BOM. I also did the report for casing and PM, both budgeted and actual.
December 16, 2016 (Day 22 Friday)

Before lunch, Sir Raymond told me that I could continue with the budget
next week since we need to prepare for our Christmas party. After lunch, a
supervisor from the production asked us to conduct TMS (Time Management
System) for a particular hotdog product. I went in the production together with
Maam Cath and Maam Sarah. I was assigned to time the unloading of the
product from the tray to the machine. I conducted ten trials, 4 trays per trial.
Again, I experienced winter in the production due to the cold environment. Maybe
negative digress Celsius, I guess. After that I helped in the preparation of our
Christmas Party. My day ended so great because the party was so fun.

Week 6

December 22-23, 2016 (Day 23-24 Thursday-Friday)

I had a long break for my OJT. It was not really a break because I needed
to study for our prelim examination but nonetheless, I got to rest from my OJT.
From 22nd until 23rd of December I continued doing the Budget report 2016 for
hotdog products. I filled in the actual for Packaging material (PM), Bill of Material
(BOM) and boxes. Due to large number of hotdog products, I wasnt able to finish
my task.

December 27-28, 2016 (Day 25-26 Tuesday-Wednesday)

Merry Christmas! Others are having their Christmas break while I resumed
my task for my OJT. Sir Raymond asked me if I could give comments on the
report and I answered that I couldnt because I have no idea what would I put.
Before the last day of my OJT for 2016, I was able to fulfill the budget report. Joy
filled me upon completion of my assignment.

January 3-6, 2017 (Day 27-30 Tuesday-Friday)

Happy New Year! New year symbolizes new start and a new beginning
but this didnt apply to me. I was wrong when I thought that I was already finish
with the report. One of my former accounting instructors told us that even
ordinary people could do what accountants could because of accounting systems
existing. But there is one thing accountants could do and other professionals
could not and it is giving comments, remarks or explanations with every
accounting equations, formula or results. From January 3-6 I added comments
and remarks for my report. I was excited and nervous at the same time because I
was afraid that I might get it wrong but, fortunately, I did it right.
Week 7

January 9, 2017 (Day 31 Monday)

This week I started a new task. Budget Report 2016 was due this week
and I was able to finish it. Today, I help in the filing of Daily Productivity Report of
every production department in CDO. FPM (Frozen or Processed Meat)
Department has many products so it took me half a day to finish filing everything.
After that, I helped Maam Anna in processing journal vouchers. I printed
everything that I processed afterwards.

January 11, 2016 (Day 32 Wednesday)

The DPR that I filed yesterday was given back to me by Sir Raymond. I
was assigned to make the Direct Labor Report for every process in every
department. Today, I encoded the direct labor for packaging of FPM products. I
wasnt able to finish it today so I would just continue it tomorrow.

January 12, 2013 (Day 33 Thursday)

The encoding of direct labor for packaging of FPM products was continued
by me today. Since FPM products are quite many, it took me the whole day to
finish it.

January 13, 2016 (Day 34 Friday)

I started to encoded a different process for this day. Today, I encoded and
prepared DL Report of the spicing process or mixing of spices. The work was
kind of easy since the process of doing the report was almost the same as the
one I did yesterday. After finishing spices, I continued my day by accommodating
employees concerns and inquries.

This week I just did the same things from Monday to Friday but different
processes. Direct labor reports are the things that Ive done for this week.
Enumerated in these report are the different processes which I prepared Direct
Labor Report.
Week 8

This week I just did the same things from Monday to Friday but different
processes. Direct labor reports are the things that Ive done for this week.
Enumerated in these report are the different processes which I prepared Direct
Labor Report.

January 16, 2017 (Day 35 Monday)

Patty line processing

Packaging (Toppings)
Meat Processing
I wasnt able to finish the report for meat processing so I would continue it
tomorrow.

January 17, 2017 (Day 36 Tuesday)

I resumed my report for meat processing today. Here are the other process/
department which I made a report for.

Mixing
Tocino line
Tocino Packaging
January 18, 2017 (Day 37 Wednesday)

Topping packaging
Topping extrusion and emulsion
Spice
This day wasnt enough to finish the report for spice so I would continue it
tomorrow.

January 19, 2017 (Day 38 Thursday)

To start this day, I continued my report for spice department. Below are the other
process/department which made a report for.

Boxing
Flow wrap
Hours passed by so quickly today so I wasnt able to finish the report for flow
wrap. I would continue it tomorrow.
January 20, 2017 (Day 39 Friday)

For the last day of my weekdays, I resumed my report for flow wrap department.
The following are the other process/department which made a report for.

Continuation of flow wrap

Bagging machine
Week 9

January 24, 2017 (Day 40 Tuesday)

Sir Raymond asked me to do the direct labor cost for tocino, toppings and
flow wrap. Terrifying because I needed to do math, and I hate math, but for the
love of my job I still did it. Luckily it was just basic math so I survived.
January 25, 2017 (Day 41 Wednesday)
Today is my last day. They said that I should rest to enjoy my last day. So
I did. But after lunch Sir Raymond asked me to do the Direct Labor cost for
Tocino since I wasnt able to finish it yesterday. My last day as an intern ended
really well. Ive learned a lot and I am very sure that I will miss everything and
everyone.

Prepared by:

KATE MARIEL M. SUMADSAD

Noted by:

RAQUEL ATILLANO