Cashier Knowledge of basic arithmetic. Knowledge of merchandise location or seating charts. Skill in handling and counting cash. Skill in communications with public.

CASHIER AND STAFF UNIFORM

FOUR PSPRODUCT AND PRICES

PLACE

Lardizabal Espaa Manila

PROMOTIONPromotion is one of the major components of the company total marketing mixture. The proposed business establishment will be promoted not only personally and verbally, but it will also be promoted through flyers or brochures its advantage to us to promote our business because the nearby market also located in our vicinity.

The establishment will concentrate on producing high quality shakes and providing excellent services to make sure that the customers will get a delightful drinking experience in this stall from the word of mouth of patrons, there would be new customers that would like to try it out and wants to have the same experience.

When the business become stable. They will advertise in media, the customers also would get same benefits from them like giving occasional discount during holidays or Valentines. Food Certificates, a raffle draws, other promotional gimmicks for the benefits of the students. They will also provided budget meals. If the operation of the business will succeed in the first year they will also offer a cater service.

BLENDERS BESTBalance Sheet

Date: 12/2015

Assets20152016

Current Assets

Cash 2,000,000

Accounts receivable

Inventory

Prepaid expenses

Short-term investments

Total current assets 2,000,000 -

Fixed (Long-Term) Assets

Long-term investments 700,000

Property, plant, and equipment 225,000

(Less accumulated depreciation) (2,200)

Intangible assets

Total fixed assets 922,800 -

Other Assets

Deferred income tax

Other

Total Other Assets - -

Total Assets 2,922,800 -

Liabilities and Owner's Equity

Current Liabilities

dining 80,000

kitchen 85,000

furniture 50,000

Accrued salaries and wages 748,800

Unearned revenue

Current portion of long-term debt

Total current liabilities 963,800 -

Long-Term Liabilities

labor cost for 1 year

Deferred income tax

Other

Total long-term liabilities - -

Owner's Equity

capital 1 1,000,000

capital 2 1,000,000

Other

Total owner's equity 2,000,000 -

Total Liabilities and Owner's Equity 2,963,800 -

{42}

Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets)0.33

Current Ratio (Current Assets / Current Liabilities)2.08

Working Capital (Current Assets - Current Liabilities) 1,036,200 -

Assets-to-Equity Ratio (Total Assets / Owner's Equity)1.46

Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)0.48