University of Luzon

(formerly LUZON COLLEGES)

PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER I

INTRODUCTION

COMPANY DESCRIPTION

No one can live without food. That’s why food is valid to be one of the

man’s basic needs. After every meal Filipinos often seek for a sweet that will

give them satisfaction. Cassava De Pastillas is a partnership in nature. The

business is owned and will be managed by the proponents themselves. This

business plan is about a nutritious yet enjoyable called Cassavas de Pastillas.

With modest competence and experience, honest service is our service. We

optimize quality work guarantee and minimize price to give you savings with

the belief that is the essence of our business economic. The product will be

manufactured at Perez Blvd. Dagupan City, Phillipines. The capital needed to

make the business possible will be provided by the proponents themselves. The

main product is pastillas that is made from cassava that promotes healthy,

affordable and enjoyable sweet treat.

The business will definitely succeed because of its affordability. The

ingredients and raw material needed can be brought at a very low cost.

Profitable, because we can get back the capital at a short span of time and

lastly it is attainable because its procedure can be done by anyone at ease.

1
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

VISION

The ARJACED Innovation Inc. will provide a world in which everyone has

healthy body, to drive a new lifestyle, and to provide a world with a nutritional

needs with excellence in value pricing, fun packaging and atmosphere.

MISSION

The mission of ARJACED Innovation Inc. is to be a well-known company

that connects everyone to healthy food industry, to spread healthy product and

to nourish everybody. And to encourage everyone to become health conscious.

GOALS

ARJACED Innovation Inc., aims to:

- Serve a delicious and nutritious food

- Make everyone have a healthy body

- To encourage everyone to become health conscious

2
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

BUSINESS NAME

Our company sells a unique flavor and well-process which is pastillas

and it is called Cassavas de Pastillas. It is a cassava flavored pastillas that is

suited especially for kids and teenagers because it has a beneficial effect to the

body. Cassava is a starchy tuberous root which is consist of fiber, vitamins and

minerals. Our company also sells pancakes, shakes and cupcakes cassava

flavored. We also sell a phone protection which is jelly case. It can protect your

gadgets 100% to avoid phone-crash.

BUSINESS LOGO

NATURE OF BUSINESS

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Cassava is a root vegetable. It is the underground part of the cassava

shrub, which has the Latin name Manihot esculenta. Like potatoes and yams,

it is a tuber crop. Cassava roots have a similar shape to sweet potatoes. People

can also eat the leaves of the cassava plant. 80 countries throughout the

tropics grow cassava, and it is a primary component of the diet of more than

people around the world. Cassava Manihot esculenta is a plant sometimes

used as an herbal remedy. The root of the plant is also used to make tapioca, a

starch found in puddings and other foods. Taking cassava in dietary

supplement form is said to offer a variety of health benefits, including

enhanced fertility. The root of the cassava plant contains significant amounts

of several nutrients, including calcium and vitamin C. The plant's leaves,

meanwhile, have been found to contain protein, carotene, and lysine. Native to

South America, cassava is one of the world's most widely consumed sources of

carbohydrates. Cassava contains almost twice the calories, and may be the

highest-calorie tuber known.

LOCATION OF BUSINESS

ARJACED Innovation Inc. will have its main branch strategically located

in Perez Blvd. Dagupan City, Philippines (near Jollibee).

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER II

EXECUTIVE SUMMARY

ARJACED Innovation Inc. will be managed by the proponents themselves. This

business plan is about a nutritious yet enjoyable called Cassavas de Pastillas.

The root of the plant is also used to make “tapioca”, a starch found in puddings

and other foods.

The root of the cassava plant contains significant amounts of several nutrients,

including calcium and vitamin C. The plant's leaves, meanwhile, have been

found to contain protein, carotene, and lysine.

Profitable, because we can get back the capital at a short span of time and

lastly it is attainable because its procedure can be done by anyone at ease.

The capital needed to make the business possible will be provided by the

proponents themselves.

ARJACED Innovation Inc. will have its main branch strategically located in

Perez Blvd. Dagupan City, Philippines (near Jollibee).

5
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER III: BUSINESS PROPONENTS

ANDREA JADE CONCEPCION

CEO

DANIELA KIM ACOSTA DARWIN MANANSALA

PRSIDENT/MANAGER VP/ASS.MANAGER

RICKY CAYABYAB

SECRETARY

EDMUND MOYANO JOSHUA CORUZ CARLO SUDIO

WAITER WAITER WAITER

ADRIAN JOSH PABONA

CASHIER
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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

DANIEL LANDINGIN VON CASTILLO

SECURITY OFFICER JANITOR

PERSONNEL

POSITION RESPONSIBILITY
CEO -have responsibilities include making

ANDREA JADE CONCEPCION major corporate decisions, managing the

overall operations and resources of a

company. They are responsible for giving

the company a general strategic

direction.
PRSIDENT/MANAGER - providing strong leadership for

DANIELA KIM ACOSTA the company by working with the

employees to establish short and long-

term goals, plans and strategies. They

are responsible for overseeing and

supervising a company's activities and

employees.
VP/ASS. MANAGER - will assign responsibilities, develop

DARWIN MANANSALA functional roles, and oversee operations

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

to ensure that the CEO's vision is carried

out. They generally help a manager keep

a company or store running smoothly by

taking on some managerial tasks, such

as providing customer service. The

main responsibility of an Assistant

Manager is to act in the role of

a manager in the manager's absence.
SECRETARY - the responsibility of a secretary is to

RICKY CAYABYAB support the CEO in ensuring the smooth

functioning of the Management

Committee.

The Secretary is responsible for ensuring

meetings are effectively organized and

minted, maintaining effective records and

administration.
WAITER - they are responsible for greeting and

EDMUND MOYANO serving customers, providing detailed

JOSHUA CORPUZ information on menus

CARLO SUDIO
CASHIER - the task of the cashier is to receive

ADRIAN JOSH PABONA payment by cash, check, credit cards,

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

vouchers, or automatic debit, issue

receipts, refunds, credits, or change due

to customers, and count money in cash

drawers at the beginning of shifts to

ensure that amounts are correct and

that there is adequate change.

SECURITY OFFICER - secures premises and personnel by

DANIEL LANDINGIN patrolling property; monitoring

surveillance equipment; inspecting

buildings, equipment, and access points;

permitting entry. They also obtain help

by sounding alarms.
JANITOR - they are responsible for cleaning

VON CASTILLO building floors by sweeping, mopping,

scrubbing, or vacuuming them. They

also monitor building security and safety

by performing such tasks as locking

doors after operating hours and checking

electrical appliance use to ensure that

hazards are not created.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER IV

TARGET CUSTOMER AND MARKET VALUE PROPOSITION

TARGET MARKET

ARJACED Innovation Inc. will cater to people who want to have a

healthy body. Such customers vary in age, although our location close to the

University campus means that most of our client will be students and faculty.

Customers can be either male or female.  They have a wide range of disposable

income. Some are kids and others are students. Our market research shows

that these are discerning customers that gravitate towards better tasting

pastillas. The company will sell to individuals, but it will also accept some

manufacturers who want to resell our products.

DEMAND

The Cassava de Pastillas has a unique flavor and well-process.

We can sell it up to 300 pieces per day. And we also sell keychains which is

made up of recycled materials. We can sell it up to 80 pieces per day.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

SUPPLY

Arjaced Innovation Inc. serves a unique flavored patillas namely

Cassava De Patillas. We can produce a 400-500 pastillas in a day. We also

have personalized keychain that is carefully created by the workers. We can

produce a 100 keychains per day.

COMPETITIVE POSITION

 Health benefits - The root of the cassava plant contains significant

amounts of several nutrients, including calcium and vitamin C. Our body

needs calcium to build and maintain strong bones. Your heart, muscles

and nerves also need calcium to function properly especially to our brain

that controls our entire body. Vitamin C may include protection against

immune system deficiencies, cardiovascular disease, prenatal health

problems, eye disease, and even skin wrinkling.

 Convenience - It will save the customer's time and efforts because it is

located near the University of Luzon where the target customers are

students.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

 Craft - We also selling a cheap yet good quality keychains that will

satisfy the customer because we do personalize their keychains unlike

other commercial products.

CHAPTER V

THE MARKET

INDUSTRY DYNAMICS

ARJACED Innovation Inc. marketing environment provides its

current condition for it is a new company in the food industry. This contains

situations and challenges and how the company handles the following

situations and challenges through its operation and management. This also

shows how the company attains its goals and objectives the firm believe and

achieve confidently.

MICRO ENVIRONMENT FACTORS

Competitor

ARJACED Innovation Inc. main competitors are those company that also

sells pastillas. ARJACED Innovation Inc. always needed to treat competitors

carefully. That’s way the factor related with competitor like competitor’s

product quality, service, price competition, and sales impacting the company.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Our understanding of these competitors has been used to refine our strategy

and value proposition. We believe that we can compete effectively with pastillas

by Unique and affordable.

The Customer

Pastillas has been created with a clear focus on the needs of our

customers. Through a structured customer discovery process, we have

validated the key customer problem as more products. This is a critical issue

for our selected target market of Students.

MACRO ENVIRONMENTAL FACTORS

Technological Factors

ARJACED Innovation Inc. can benefit from online based by essentially

setting up a business website where customers, potential customers and the

public can get access to information about the business. This essentially allows

the firm to not only have a local presence in its location but at the other areas.

Social Factors

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

The general increase of the population in the location of the business will

be an opportunity to the entity as this has resulted in greater markets for

businesses in general

SWOT ANALYSIS

STRENGTHS  Serves a tasty, healthy and affordable

food

 Excellent sales staff with strong

knowledge of existing products

 Good relationship with customers

WEAKNESSES  Ineffective use of social media

 Don't pay much attention to

marketing 
OPPORTUNITIES  current customers refer the product

to others

 Use social media and blogging to

build brand name and gain new

customers

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

THREATS  A number of local competitors were

already blogging and utilizing social

media

 Lots of new small businesses

“popping” up who have similar

product

CHAPTER VI

PRODUCT OR SERVICE OFFERING

PRODUCT

NAME: CASSAVA DE PASTILLAS

INGREDIENTS:

 Butter

 Powdered milk

 Condensed milk

 Cassava

 Sugar

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

PROCEDURE:

 Boil the cassava for about 10-15 minutes until it become half cooked

 Grate the cassava

 In a hot pan, put the butter and let it dissolve

 After the butter, sift the condensed milk and mix it well until it becomes

sticky

 Next, add the cassava into the pan and mix it for about five minutes until

the cassava mixed well

 Then add the powdered milk and blend it together evenly

 Set aside or refrigerate for about 5-10 minutes before shaping it

 Roll in sugar and wrapped with wrapper

DESCRIPTION

Pastillas is one of the favorite sweets and treats among Filipinos. Another

variation of pastillas that you will surely love is the Cassava De Pastillas. Our

main product is pastillas that is made from condensed milk, butter and

cassava that promotes healthy, affordable, and enjoyable sweet treat. The

Business will be named as Cassava De Pastillas for it will catch the attention of

the customers because of its unique name.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

PRODUCT

NAME: PERSONALIZED KEYCHAIN

MATERIALS :

 Air dry clay

 Needle

 Glue

 Key rings

 Acrylic paint

 Small paintbrushes

PROCEDURE:

 Wash hands to clean hands

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

 Knead the clay before using

 Use glue to stick other materials on clay

 Wait until the clay is dry

 Put the key rings into the dried clay

 Apply acrylic paint to make finished product

DESCRIPTION:

ARJACED Innovation Inc. produces personalized keychains that is suited

for everyone. You can customize the designs according to your preference and

we guarantee that our product will surely satisfy every customer. You can give

it as a gift or souvenir.

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER VII

ENTERPISE STRATEGY AND ENTERPRISE DELIVERY SYSTEM

LOGO

PLANT LOCATION

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

The store will be placed in Perez Boulevard, Dagupan City (near Jollibee).

The place has been chosen because it can be easily found by the people and it

is surrounded with schools and other offices.

PLANT LAYOUT

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Figure 1.1 Top View

Figure 1.2 Front view

Production Process

INPUT DESCRIPTION PICTURE

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

1. GAS STOVE A gas stove is a stove that

is fuelled by combustible

gas such

as syngas, natural

gas, propane, butane, liqu

efied petroleum gas or

other flammablegas.
2. FRYING PAN A frying pan, frypan,

or skillet is a flat-

bottomed pan used

for frying, searing,

and browning foods. It is

typically 200 to 300 mm (8

to 12 in) in diameter with

relatively low sides that

flare outwards, a long

handle, and no lid.

22
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

3. POT  a usually rounded metal

or earthen container used

chiefly for domestic

purposes (as in cooking or

for holding liquids or

growing plants) 

4. LADLE A ladle (dipper) is a type

of spoon used for soup,

stew, or other foods.

Process

Procedure in Making the Cassava De Pastillas

 Boil the cassava for about 10-15 minutes until it become half cooked

 Grate the cassava

 In a hot pan, put the butter and let it dissolve

 After the butter, sift the condensed milk and mix it well until it becomes

sticky

23
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

 Next, add the cassava into the pan and mix it for about five minutes until

the cassava mixed well

 Then add the powdered milk and blend it together evenly

 Set aside or refrigerate for about 5-10 minutes before shaping it

 Roll in sugar and wrapped with wrapper

Procedure in making Personalized Keychain

 Wash hands to clean hands

 Knead the clay before using

 Use glue to stick other materials on clay

 Wait until the clay is dry

 Put the key rings into the dried clay

 Apply acrylic paint to make finished product

Operation Flow

Our beloved customers can choose what product they want to buy from

our counter. Then, they will tell to the cashier the product they want to order

and pay for the product. Next, they can sit to the table and read some books

and magazine while waiting for their order for about 2-5 minutes. We are open

24
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

every Monday-Friday at 8:00 am to 5:00 pm and every Saturday and Sunday at

9:00 am to 4:00 pm.

25
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER VIII

COMPLIANCE IN REGSTERING

REQUIREMENTS

 Barangay Permit  Security and Exchange

Commission(SEC)

 B

ureau

of

 Business Permit (Mayor’s

Internal Revenue
Office)

26
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Procedure in registering a business

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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

CHAPTER IX

FINANCIAL ASPECT

Projected Business Cost

Particulars Cost
Equipment, Machines, and Utensils ₱36,400
Purchased of Products ₱2,700
Suppliers ₱450
Sanitation and Cleaning Supplies ₱600
Permit and Licensing ₱1,190
Utilities Expense ₱4,000
Salary and Benefits ₱5,124
Total Project Cost ₱50,464

Schedule 1: Equipment, Machines, and Utensils

Particulars Cost
Stove ₱2,800
Gas ₱2,500
Air Condotion ₱15,500
Frying Pan ₱300
Pot ₱300
Cash Register ₱3,000
Chairs and tables ₱10,000
Trays ₱1,500
Containers ₱500
Total Cost ₱36,400

28
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Schedule 2: Purchased of Products

Particulars Cost
Cassava ₱200
Powdered Milk ₱1,500
Condensed Milk ₱500
Sugar ₱500
Total Cost ₱2,700

Schedule 3: Suppliers

Particulars Cost
Paper Bag ₱100
Plastic Bag ₱100
Wrapper ₱100
Tissue ₱50
Total Cost ₱450

Schedule 3: Sanitation and Cleaning Supplies

Particulars Cost
Mop ₱200
Broom ₱100
Rug ₱100

29
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Trash Cans ₱200

Total Cost ₱600

Schedule 4: Permit and Licensing

Particulars Cost
Business/Mayor’s Permit ₱100
SEC Registration Certificate ₱360
BIR Permit ₱630
Barangay Clearance ₱100
Total Cost ₱1,190

Schedule 5: Utilities Expenses

Particulars Cost
Electric Bill ₱2,500
Water Bill ₱1,500
Total Cost ₱4,000

30
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Schedule 6: Salary

Particulars Cost
Manager ₱1,000
Assistant Manager ₱900
Secretary ₱800
Waiter 1 ₱404
Waiter 2 ₱404
Waiter 3 ₱404
Cashier ₱404
Security Officer ₱404
Janitor ₱404
Total Cost ₱5,124

Capital Investment

Partner’s Name Capital Investment

Daniela Kim Acosta ₱25,000
Andrea Jade Concepcion ₱20,000
Darwin Manansala ₱18,000
Ricky Cayabyab ₱15,000
Joshua Corpuz ₱12,000
Edmund Moyano ₱10,000
Daniel Landingin ₱9,000
Von Castillo ₱8,000
Carlo Sudio ₱10,000
Adraian Josh Pabona ₱8,000
Total Cost ₱135,000

Projected Cost of Sales for a Day

List of Products Cost Pieces Total

Cassava De Pastillas ₱1 500 ₱500
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 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Personalized Keychain ₱15 100 ₱1,500

Total Cost Sale ₱2,000

Projected Operating Expenses

Particulars Cost
Paper Bag ₱80
Wrapper ₱70
Tupperware ₱100
Tissue ₱30
Total Cost ₱280

Projected Sales for a Day

List of Products Selling Price Pieces Total

Cassava De Pastillas ₱2 500 ₱1,000
Personalized Keychain ₱20 100 ₱2,000
Total Cost Sale ₱3,000

32
 University of Luzon
(formerly LUZON COLLEGES)
PEREZ BOULEVARD, DAGUPAN CITY 2400 PHILIPPINES
“ AUTONOMOUS STATUS GRANTED BY CHED” “ACCREDITED BY PACUCOA”

Projected Statement of Comprehensive Income

ARJACED Innovation Inc.

Net Sales ₱3,000

Less: Cost of Sales ₱2,000
Gross Profit ₱1000
Less: Operating Expenses ₱280
Net Income ₱720
Tax (12%) ₱86.40
Net: Income After Tax ₱633.60

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