POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES - STA. MESA MANILA

SENIOR HIGH SCHOOL DEPARTMENT
A.Y. 2018-2019

ACCRUAL BUSINESS
AND ITS ACCOUNTING

In partial fulfillment of the

requirement for Business Immersion
Subject

Prepared by:

JACOBEN, Fernando R.
LEGAL, Ralph Adrian M.
MANILAY, Kenneth M.
DAYO, Lileah D.
PALACIO, Nicole Angela R.
ROSARIO, GM O.

Submitted to:

LEONARDO P. COQUILLA, CPA, MBA

Professor/Instructor
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

LOGO OF THE BUSINESS

A logo and business name is important in putting up a business. It is a

unique graphical design often including a name, symbol or trademark, representing
an organization or product. The company logo will serve as the identity of the
business, impressions of the customer to the company will follow once they notice
the said logo and brand name.

We came up with this idea wherein design, color and font are used together
to create this simple yet classy image. In making this logo, we make sure that it
will be attractive and surely catch the attention of our target market. We consider
how our logo can communicate with our customer and make it as unique and
creative as possible.

CO-CO. stands for Cream-O Balls Corporation, combination of our chosen

product and product name. The brand name was named after our product which
is the Cream-O balls as what you can see in our logo. We arise with the slogan of
“Always Fresh” because we’ll make sure that our product is clean and fresh as
always.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Project Cost

The product will require the initial investment of P720.00 which will be
funded by contribution from the members of the group.

Equipment:

Three-blade Chopper (1) P50.00

Plastic Container (2) 99.00

Raw Materials:

Cream-0 (3) P189.00

Condensed Milk (1)

58.00
Powdered Milk (1)

33.00
Contingency Fund P280.00

Total Project Cost P720.00

EXECUTIVE SUMMARY

Our company which is Co Co. sells Cream-O balls. It is a mixture of crushed

cream-o cookies and condensed milk that is rolled over the powdered milk. We
chose to sell this product because many people like sweets. Whenever people eat
sweets, it makes them happy and energetic.

Our business' main goal is to be the best in satisfying the cravings of our
customers. If we satisfy them, they will be loyal to our company by their continuous
patronage of our cream-o balls. We are confident that our product will be a success
because it has a good taste and an affordable price. We also want to make other
flavors for cream-o balls and make our product different from the rest.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Our business is a sole proprietorship. Angela Palacio is the owner of the

business and other members of the group are considered as staff. The owner
lea1a 1ds the business and she is helped by her staff in making decisions and
solving the problems of the business.

We used marketing strategies to make our business succeed. For our

product, we chose Cream-O because it is one of the top liner biscuits in the
Philippines. The pricing that we used is cost based pricing so that we can provide
a fair price to our customers. Our ways of promotion is by making a unique
corporate logo and room-to-room advertising. Lastly, our target market is the
students and staff of the Polytechnic University of the Philippines.

We hope that by having these kinds of strategies will make our business
successful and popular someday. We'll surely make our best to provide the best
products to our customers.

MARKETING ASPECTS

Our goal is to be the best in satisfying the cravings and hunger of our
customers by our product Cream-O balls. Because our product is best tasting and
more affordable than any other products in the food industry.

We believe that our product will be the most wanted and desired by our
beloved customers for snacks. It can also help the brain of our customers to
function well because of its chocolate content and it is also good for the bones
because of the milk we’ve added as coating of our product to attract our consumers
to buy. And because of its delicious taste our customers will never stop wanting
more of our Cream-O balls.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

MARKETING STRATEGIES
PRODUCT
The process of choosing our product did not come that easy. At first, we are
having discussion on what we think would be the best product that we could offer.
Suggestions and product proposals were entertained and we have settled to
choose among them. At last, we agreed that we will be using Cream-O balls as
our product and named it “COCO”.

Knowing that Cream-O has paved its name as one of the top liner biscuits
in the Philippines, we thought that it will be easy for us to showcase our product to
our customers regardless of age and gender. With that being said, our main
objectives were to finish off selling all our products in a day; to gain huge profit;
and to satisfy our customers and make them happy with it. We have thought that
having this product will not fail because Filipinos are known to be fan of sweets.

Our business not just offers typical dessert that you could try after eating
meal because this could also be a snack itself. Its attributes will greatly meet or
exceeds our customers’ expectations consistently, its speed in responding to our
customers’ demands, and its anticipation of meeting the desired taste of our
customers.

PLACE
COCO. is located at Polytechnic University of the Philippines-Manila. This
location that we’ve decided is based on our observation which is very convenient
and easily noticeable by the people mostly students and employees. If we have
free time, we stroll around the campus and offer our product to random students.

With that, the business is surely growing rapidly because the campus has enough
population to help the business to reach our target sales and earn profit. This is
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

because our business gives our customers new offers in such a way that they
could experience a different kind of sweet.

PROMOTION
Having a big name and great reputation helps a business to succeed but
this does not come in an instant so establishing a brand is very essential. That is
why, the management really thinks of utilizing every available means to advertise
and promote the business. This explores all means of getting words about our
business out to all. As such, boosting brand awareness will ensure long term
position of the business to the market.

The brand identity creation strategies started with the following:

 Designing a unique corporate logo
 Room-to-room advertising

PEOPLE
The target market of our business is the students and staffs of Polytechnic
University of the Philippines regardless of age and gender. Our product is very
applicable to all kind of people especially those who love sweets.

PRICING
High quality desserts do not come cheap, but prices can be fixed towards
being pocket friendly. The management shall strike balance between making
profits and satisfying highly esteem customers. The pricing policy that we will use
in our business is the ‘’cost-based pricing’’. Since cost-based pricing is what we
used, we have computed for the expenses in our production and added a 40%
markup. We made sure that our product will be affordable to everyone so we have
settled to sell it for P6.00 each. We have come to know that it is the perfect price
that leads a great satisfaction to our customers.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

COST OF PRODUCTION
Pieces Materials Prices

3 packs Cream-O 𝑃 189.00

1 pc Condensed Milk 58.00

1 pc Powdered Milk 33.00

Total 𝑃 280.00

In every Production, our total cost is 𝑃 280.00 and additional ng P20.00 for
the transportation expense with total of P300.00. We have made 90 pieces to 100
pieces of Cream-O balls. So here is how we put mark-up on our product.
P 300.00 = 90 pieces of Cream − O balls
P 300.00 ÷ 90 = 3.33 (Unit Cost)

Unit Cost 𝑷 𝟑. 𝟑𝟑

Mark- Up 2.77

Selling Price 𝑷 𝟔. 𝟎𝟎

Solution:
Sale Price = Unit Cost x (1 + Mark-Up %)
Sale Price = P 3.33 x (1 + 80%)
Sale Price = P 3.33 x (1.80)
𝑆𝑎𝑙𝑒 𝑃𝑟𝑖𝑐𝑒 = 𝑃 5.99 𝑜𝑟 𝑃 6
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Management Aspect (Organizational Chart)

It shows the hierarchy of the people behind the business. It depicts the
duties and responsibilities of every individual in the organizatioThe business
follows the single proprietorship form with the group leader is considered as the
sole owner with the other members of the group are deemed to be staff or
employees that will assist the owner without any compensation. They will assist
the owner in managing the affairs of the business along functional areas of finance,
marketing and production to ensure that set goals as agreed during planning
seasons are attained.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

TECHNICAL ASPECT

STEP 1:
Prepare all the materials and
ingredients needed.

STEP 2:
Separate the Cream-O
cookies from its fillings.

STEP 3:
Mix the crushed cookies with
condensed milk.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

PRODUCTION PROCESS

• After buying the ingredients which are 3 packs of cream-o,

a 560-gram condensed milk and 99 grams of powdered
CRUSHING milk; crush the cream-o until it is refined.

• Mix the crushed cream-o and condensed milk.

• Mold the mix cream-o and condensed into a sphere.
MIXING

• Roll or coat the molded cream-o with the powdered milk.

• The members will go room by room to sell and serve the
FINISHED
PRODUCT products to fellow students and professors.
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

FINANCIAL STATEMENTS

CO Company
Income Statement
For the month ended December 31, 2018

Net sales ₱ 2,814.00

Less: Cost of Sales
Raw Materials
Inv., Beg. ₱ -
Add: Raw Materials Purchases 1,400.00
Freight in 0.00
Raw Materials Available ₱ 1400.00
Less: Raw Material, End 0.00
Cost of Sales 1400.00
Gross Profit ₱ 1,414.00
Less: Operating Expense
Transportation Exp. ₱ 100.00
Supplies Expense 0.00
Total Operating Expense 100.00
Net Income ₱ 1,314.00

CO Company
Statement of Owner's Equity
For the month ended December 31, 2018

Co Company, Capital Dec.. 1, 2018 ₱ 720.00

Add: Net Income ₱ 1,314.00
Total ₱ 2,034.00
Less:Drawing ₱ -
Co Company, Capital Dec. 31,
2018 ₱ 2,034.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Co Company
Balance Sheet
December 31, 2018

Assets
Current Assets:
Cash ₱ 1,612.00
Accounts Receivable 273.00
Total Current Assets: ₱ 1,885.00
Non-Current Assets:
Store Equipment ₱ 149.00
Total Non-Current
Assets: 149.00
Total Assets ₱ 2,034.00

Liabilities
Current Liabilities:
Accounts Payable ₱ -
Total Current Liabilities: ₱ -
Total Liabilities ₱ -

Capital
Co Company, Capital ( December 31,
2018) 2034.00
Total Liabilities and Capital ₱ 2,034.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

CASH FLOW

CO Company

Statement of Cash Flows

For the month ended December 31, 2018

Cash Flow from Operating Activities
Cash Sales ₱ 2,814.00
Collection of receivables (273.00)
Payment for supplies (1400.00)
Payment of store equipment (149.00)
Operating expenses paid (100.00)
Net Cash from Operating Activities ₱892.00
Cash Flow From Investing Activities
Net cash from Investing Activities ₱0

Cash Flow From Financing Activities

Initial Investment ₱720.00
Net cash from Financing Activities 0
Net Increase in Cash and Cash Equivalents ₱ 1,612.00
Cash and Cash Equivalents, beginning 0
Cash and Cash Equivalents, ending ₱1,612.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

JOURNAL OF TRANSACTIONS

Dec
2018
3 Invested P720 for capital
5 Purchased equipment on cash, P149
9 Paid cash for raw materials, P280
9 Paid P20 for transportation
10 Sold merchandise on cash, P315
10 Sold merchandise on account, P207
14 Collected accounts receivable billed on Dec. 10, P181
17 Collected accounts receivable billed on Dec. 10, P27
17 Paid cash for raw materials, P280
17 Paid P20 for transportation
17 Sold merchandise on cash, P300
17 Sold merchandise on account, P240
20 Collected accounts receivable billed on Dec. 17, P240
21 Paid cash for raw materials, P280
21 Paid P20 for transportation
21 Sold merchandise on cash, P150
21 Sold merchandise on account, 60
22 Collected accounts receivable billed on Dec. 21, P42
22 Sold merchandise on cash, P240
22 Sold merchandise on account, P90
23 Collected accounts receivable, P108
28 Paid cash for raw materials, P280
28 Paid P20 for transportation
28 Sold merchandise on cash, P378
28 Sold merchandise on account, P162
29 Collected accounts receivable, P102
31 Paid cash for raw materials, P280
31 Paid P20 for transportation
31 Sold merchandise on cash, P399
31 Sold merchandise on account, P273
31 Collected accounts receivable, P60
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

SOURCE DOCUMENTS
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

CHART OF ACCOUNTS

Assets

Account No. ACCOUNTS

101 Cash
102 Accounts Receivable
103 Store Equipment
104 Raw Materials

Liabilities

Account No. ACCOUNTS

201 Accounts Payable

Capital

Account No. ACCOUNTS

301 Palacio, Capital
302 Palacio, Drawing
303 Income Summary

Revenue

Account No. ACCOUNTS

401 Sales

EXPENSE

Account No. ACCOUNTS

501 Transportation Expense
502 Supplies/Raw Materials Expense
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

GENERAL JOURNAL
General Journal Page 1
DATE Description P/R Debit Credit
2019
Jan. 3 Cash 101 270.00
P. Capital 301 270.00
Investment

5 Store Equipment 103 149.00

Cash 101 149.00
Purchased Store Equipment
on Cash

9 Raw Materials Expense 502 280.00

Cash 101 280.00
Purchased raw materials on
cash

9 Transportation Expense 501 20.00

Cash 101 20.00
To record transportation
expense

10 Cash 101 315.00

Sales 401 315.00
To record sale of
merchandise for cash

10 Accounts Receivable 102 207.00

Sales 401 207.00
To record sale merchandise
on account

14 Cash 101 181.00

Accounts Receivable 102 181.00
Collection of Accounts
Receivable
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

General Journal Page 2

DATE Description P/R Debit Credit
2019
Jan. 17 Cash 101 26.00
Accounts Receivable 102 26.00
Collection of Accounts
Receivable

17 Raw Materials Expense 502 280.00

Cash 101 280.00
Purchased raw materials on
cash

17 Transportation Expense 501 20.00

Cash 101 20.00
To record transportation
expense

17 Cash 101 300.00

Sales 401 300.00
To record sale of
merchandise for cash

17 Accounts Receivable 102 240.00

Sales 401 240.00
To record sale merchandise
on account

20 Cash 101 240.00

Accounts Receivable 102 240.00
Collection of Accounts
Receivable

21 Raw Materials Expense 502 280.00

Cash 101 280.00
Purchased raw materials on
cash
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

General Journal Page 3

DATE Description P/R Debit Credit
2019
Jan. 21 Transportation Expense 501 20.00
Cash 101 20.00
To record transportation
expense

21 Cash 101 150.00

Sales 401 150.00
To record sale of
merchandise for cash

21 Accounts Receivable 102 60.00

Sales 401 60.00
To record sale merchandise
on account

22 Cash 101 42.00

Accounts Receivable 102 42.00
Collection of Accounts
Receivable

22 Cash 101 240.00

Sales 401 240.00
To record sale of
merchandise for cash

22 Accounts Receivable 102 90.00

Sales 401 90.00
To record sale merchandise
on account

23 Cash 101 108.00

Accounts Receivable 102 108.00
Collection of Accounts
Receivable
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

General Journal Page 4

DATE Description P/R Debit Credit
2019
Jan. 28 Raw Materials Expense 502 280.00
Cash 101 280.00
Purchased raw materials on
cash

28 Transportation Expense 501 20.00

Cash 101 20.00
To record transportation
expense

28 Cash 101 378.00

Sales 401 378.00
To record sale of
merchandise for cash

28 Accounts Receivable 102 162.00

Sales 401 162.00
To record sale merchandise
on account

29 Cash 101 102.00

Accounts Receivable 102 102.00
Collection of Accounts
Receivable

31 Raw Materials Expense 502 280.00

Cash 101 280.00
Purchased raw materials on
cash

31 Transportation Expense 501 20.00

Cash 101 20.00
To record transportation
expense
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

General Journal Page 5

DATE Description P/R Debit Credit
2019
31 Cash 101 399.00
Sales 401 399.00
To record sale of
merchandise for cash

31 Accounts Receivable 102 273.00

Sales 401 273.00
To record sale merchandise
on account

31 Cash 101 60.00

Accounts Receivable 102 60.00
Collection of Account
Receivable

General Journal Page 6

DATE Description P/R Debit Credit

2019 Closing Entries
Jan. 31 Sales 401 2814.00
Income Summary 303 2814.00
To close income and expenses
accounts with credit balances

Jan. 31 Income Summary 303 1500.00

Transportation Expense 501 100.00
Supplies Expense 502 1400.00
To close income and expenses
accounts with credit balances

Jan. 31 Income Summary 303 720.00

P. Capital 301 720.00
To close the net income to
capital
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

GENERAL LEDGER

Cash 101

Date Description Ref Amount Date Description Ref Amount

Jan. 3 P1 Jan. 5 P1 149.00

10 P1 315.00 9 P1 280.00

14 P1 181.00 9 P1 20.00

17 P2 26.00 17 P2 280.00

17 P2 300.00 17 P2 20.00

20 P2 240.00 21 P2 280.00

21 P3 150.00 21 P3 20.00

22 P3 42.00 28 P4 280.00

22 P3 240.00 28 P4 20.00

23 P3 108.00 31 P4 280.00

28 P4 378.00 31 P4 20.00

29 P4 102.00

31 P5 399.00

31 P5 60.00

2541.00 1500.00

Balance 1041.00

Accounts Receivable 102

Date Description Ref Amount Date Description Ref Amount

Jan.10 P1 207.00 Jan.14 P1 181.00

17 P2 240.00 17 P2 26.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

21 P3 60.00 20 P2 240.00

22 P3 90.00 22 P3 42.00

28 P4 162.00 23 P3 108.00

31 P5 273.00 29 P4 102.00

31 P5 60.00

1032.00 759.00

Balance 273.00

Store Equipments 103

Date Description Ref Amount Date Description Ref Amount

Jan.5 P1 149.00

149.00

Raw Material 104

Date Description Ref Amount Date Description Ref Amount

Accounts Payable 201

Date Description Ref Amount Date Description Ref Amount

Palacio, Capital 301

 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Date Description Ref Amount Date Description Ref Amount

Jan. 3 P1 270.00

31 P6 720.00

Balance 990.00

Palacio, Drawing 302

Date Description Ref Amount Date Description Ref Amount

Income Summary 303

Date Description Ref Amount Date Description Ref Amount

Jan. P6 1500.00 Jan.31 P6 2814.00

31

31 P6 720.00

2220.00 2814.00

Balance 594.00

Sales 401

Date Description Ref Amount Date Description Ref Amount

Jan. P6 2814.00 Jan. 10 P1 315.00

31

10 P1 207.00

17 P2 300.00

17 P2 240.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

21 P3 150.00

21 P3 60.00

22 P3 240.00

22 P3 90.00

28 P4 378.00

28 P4 162.00

31 P5 399.00

31 P5 273.00

2814.00 2814.00

Balance 0.00

Transportation Expense 501

Date Description Ref Amount Date Description Ref Amount

Jan. 9 P1 20.00

17 P2 20.00

21 P3 20.00

28 P4 20.00

31 P4 20.00

100.00

Supplies/ Raw Materials Expense 502

Date Description Ref Amount Date Description Ref Amount

Jan. 9 P1 280.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Accounts
Invoice Post Receivable –
Date Accounts Debited
No. Ref. Debit
Sales - Credit
Dec 10 001 ✔ 207
17 002 ✔ 240
21 003 ✔ 60
22 004 ✔ 90
28 005 ✔ 162
31 006 ✔ 273
Total 1032
17 P2 280.00

21 P2 280.00

28 P4 280.00

31 P4 280.00

1400.00

SPECIAL JOURNALS

SALES JOURNAL

CASH RECEIPTS JOURNAL

 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

CASH DISBURSEMENTS JOURNAL

Raw Trans- Supplies
Vouche Cash Sundries
Date Payee P/R Materials portation Exp.
r no. Cr. Account/ Dr
Dr. Dr. Dr
Dec.
10
Puregold 149 149
Puregold 280 280
Jeepney
Driver 20 20
17 Puregold 280 280
Jeepney
Driver 20 20
21 Puregold 280 280
Jeepney
Driver 20 20
28 Puregold 280 280
Jeepney
Driver 20 20
31 Puregold 280 280
Jeepney
Driver 20 20
1649 1400 100 149
1649 1649
(/) 104 501 502
RECEIVER/
DATE P/R DDS NO. CASH SALES AR OTHER
PAYER
OR NO. DEBIT CREDIT CREDIT CREDIT
CO-CO.
Jan 720 720
Company
10 / No. 1001 315 315
14 / No. 1002 181 181
17 / No. 1003 26 26
17 / No. 1004 300 300
20 / No. 1005 240 240
21 / No. 1006 150 150
21 / No. 1007 42 42
22 / No. 1008 240 240
23 / No. 1009 18 18
23 / No. 1010 90 90
28 / No. 1011 378 378
29 / No. 1012 102 102
31 / No. 1013 60 60
31 / No. 1014 399 399
3261 1782 759 720
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Jeepney Fare CV No. 10934 Jeepney Fare CV No. 10934

Dec. 10, 2019 P20.00 Dec. 17, 2019 P20.00

 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Jeepney Fare CV No. 10934 Jeepney Fare CV No. 10934

Dec. 21, 2019 P20.00 Dec. 28, 2019 P20.00

Jeepney Fare CV No. 10934

Dec. 31, 2019 P20.00

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Accounts Receivable-Subsidiary Ledger

Customer: Various
Customers
Date Ref Amount
Php
Dec. 10 DSS 207
12 OR -207
17 DSS
28 DSS
31 DSS
Total
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

DAILY SALES SUMMARY

Daily Sales Summary

Date: January 10, 2019
No.1001
Customer Amount
1 A ₱10.00
2 B 36.00
3 C 48.00
4 D 12.00
5 E 36.00
6 F 36.00
7 G 24.00
8 H 36.00
9 I 60.00
10 J 17.00
Total sales of the Day ₱315.00

Daily Sales Summary

Date: January 14, 2019
No.1002
Customer Amount
1 A ₱6.00
2 B 24.00
3 C 12.00
4 D 24.00
5 E 24.00
6 F 18.00
7 G 18.00
8 H 18.00
9 I 12.00
10 J 7.00
11 K 6.00
12 L 12.00
Total sales of the Day ₱181.00

Daily Sales Summary

Date: January 17, 2019
No.1003
Customer Amount
1 A ₱6.00
2 B 6.00
3 C 2.00
4 D 12.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Total sales of the Day ₱26.00

Daily Sales Summary

Date: January 17, 2019
No.1004
Customer Amount
1 A ₱18.00
2 B 6.00
3 C 6.00
4 D 6.00
5 E 18.00
6 F 6.00
7 G 6.00
8 H 12.00
9 I 12.00
10 J 12.00
11 K 12.00
12 L 12.00
13 M 12.00
14 N 6.00
15 O 6.00
16 P 150.00
Total sales of the Day ₱300.00

Daily Sales Summary

Date: January 20, 2019
No.1005
Customer Amount
1 A ₱36.00
2 B 36.00
3 C 48.00
4 D 12.00
5 E 36.00
6 F 36.00
7 G 24.00
8 H 12.00
Total sales of the Day ₱240.00

Daily Sales Summary

Date: January 21, 2019
No.1006
Customer Amount
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1 A ₱12.00
2 B 12.00
3 C 6.00
4 D 18.00
5 E 102.00
Total sales of the Day ₱150.00

Daily Sales Summary

Date: January 22, 2019
No.1007
Customer Amount
1 A ₱18.00
2 B 6.00
3 C 12.00
4 D 6.00
Total sales of the Day ₱42.00

Daily Sales Summary

Date: January 22, 2019
No.1008
Customer Amount
1 A ₱12.00
2 B 6.00
3 C 18.00
4 D 12.00
5 E 96.00
6 F 84.00
7 G 12.00
Total sales of the Day ₱240.00

Daily Sales Summary

Date: January 23, 2019
No.1009
Customer Amount
1 A ₱6.00
2 B 6.00
3 C 6.00
Total sales of the Day ₱18.00

Daily Sales Summary

Date: January 23, 2019
No.1010
Customer Amount
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1 A ₱6.00
2 B 12.00
3 C 6.00
4 D 18.00
5 E 18.00
6 F 12.00
7 G 6.00
8 H 6.00
9 I 6.00
Total sales of the Day ₱90.00

Daily Sales Summary

Date: January 28, 2019
No.1011
Customer Amount
1 A ₱24.00
2 B 24.00
3 C 12.00
4 D 24.00
5 E 6.00
6 F 24.00
7 G 18.00
8 H 18.00
9 I 12.00
10 J 24.00
11 K 24.00
12 L 30.00
13 M 138.00
Total sales of the Day ₱378.00

Daily Sales Summary

Date: January 29, 2019
No.1012
Customer Amount
1 A ₱6.00
2 B 36.00
3 C 6.00
4 D 6.00
5 E 18.00
6 F 12.00
7 G 6.00
8 H 6.00
9 I 6.00
 POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Total sales of the Day ₱102.00

Daily Sales Summary

Date: January 31, 2019
No.1013
Customer Amount
1 A ₱6.00
2 B 12.00
3 C 18.00
4 D 12.00
5 E 12.00
Total sales of the Day ₱60.00

Daily Sales Summary

Date: January 31, 2019
No.1014
Customer Amount
1 A ₱136.00
2 B 24.00
3 C 18.00
4 D 12.00
5 E 24.00
6 F 36.00
7 G 24.00
8 H 18.00
9 I 24.00
10 J 36.00
11 L 35.00
12 M 12.00
Total sales of the Day ₱399.00