BARBEQUE

Schedule of Purchased

DATE QUANTITY UNIT DESCRIPTION UNIT PRICE TOTAL AMOUNT

NOVEMBER 28, 2018 2 pcs. BBQ SPECIAL MIX ₱ 14.00 ₱ 28.00

NOVEMBER 28, 2018 1 pcs. SILVER SWAN SUKA ₱ 4.00 ₱ 4.00
NOVEMBER 28, 2018 1 pcs. SLIVER SWAN TOYO ₱ 5.00 ₱ 5.00
NOVEMBER 28, 2018 1 pack OIL ₱ 8.00 ₱ 8.00
NOVEMBER 28, 2018 1 pack PEPPER POWDER ₱ 5.00 ₱ 5.00
NOVEMBER 28, 2018 2 packs ULING ₱ 20.00 ₱ 40.00
NOVEMBER 28, 2018 1 bundles TIRUNGAN ₱ 10.00 ₱ 20.00
NOVEMBER 28, 2018 1.5 kls. PORK ₱ 220.00 ₱ 330.00

Raw Materials Inventory

DATE ITEMS BEGINNING IN OUT BALANCE

NOVEMBER 28, 2018 BBQ SPECIAL MIX 2 pcs. 2 pcs. 0
NOVEMBER 28, 2018 SILVER SWAN SUKA 1 pcs. 1 pcs. 0
NOVEMBER 28, 2018 SLIVER SWAN TOYO 1 pcs. 1 pcs. 0
NOVEMBER 28, 2018 OIL 1 pack 1 pack 0
NOVEMBER 28, 2018 PEPPER POWDER 1 pack 1 pack 0
NOVEMBER 28, 2018 ULING 2 packs 2 packs 0
NOVEMBER 28, 2018 TIRUNGAN 1 bundles 1 bundles 0
NOVEMBER 28, 2018 PORK 1.5 kls. 1.5 kls. 0

Schedule of Sales

DATE UNIT UNIT OF SALES PRICE AMOUNT

NOVEMBER 28, 2018 123 PCS. ₱ 5.00 ₱ 615.00

TOTAL: ₱ 615.00
 COST OF GOODS MANUFACTURED

Direct Materials

Raw Materials Inventory, beg. ---

Add: Materials Purchased ₱ 440.00

Total Raw Materials ₱ 440.00

Less: Raw Materials Inventory, end ( --- )

Total Raw Materials Available for Use ₱ 440.00

Direct Labor ---

Manufacturing/Factory Overhead

Indirect Materials ---

Total Factory Overhead --- _

Total Manufacturing Cost ₱ 440.00

Add: Work in Process Inventory, beg. __ ---__ _

Total Goods in Place ₱ 440.00

Less: Work in Process Inventory, end ( --- )

Total Cost of Goods Manufactured ₱ 440.00

 COST OF GOOD SOLD

Finished Goods Inventory, beg. ---

Add: Cost of Goods Manufactured ₱ 440.00
Goods Available for Sale ₱ 440.00
Less: Finished Goods Inventory ( --- )
Total Cost of Goods Sold ₱ 440.00

STATEMENT OF COMPREHENSIVE INCOME

(2018)

Revenue
Sales (123 pcs. @ ₱5.00 ) ₱ 615.00
Cost of Goods Sold
Finished Goods Inventory, beg. ---
Add: Cost of Goods Manufactured ₱ 440.00
Goods Available for Sale ₱ 440.00
Less: Finished Goods Inventory ( --- ) ₱440.00
Gross Margin ₱ 175.00
Operating Expenses
Selling Expenses ---
Administrative Expenses _ ---___
TOTAL OPERATING EXPENSES _ ---___

NET INCOME ₱ 175.00