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 PS

PRODUCT AND PRICES

PLACE

Lardizabal Espaa Manila

PROMOTION
Promotion 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.

Balance
Sheet

BLENDERS BEST
Date: 12/2015

Assets

2015

2016

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
Property, plant, and equipment
(Less accumulated depreciation)

700,000
225,000
(2,200)

Intangible assets
Total fixed assets

922,800

Total Other Assets

Other Assets
Deferred income tax
Other

Total Assets

2,922,800

Liabilities and Owner's Equity

Current Liabilities
dining
kitchen
furniture
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt

80,000
85,000
50,000
748,800

Total current liabilities

963,800

Total long-term liabilities

Long-Term Liabilities
labor cost for 1 year
Deferred income tax
Other
Owner's Equity
capital 1

1,000,000

capital 2

1,000,000

Other
Total owner's equity

Total Liabilities and Owner's Equity

2,000,000

2,963,800

{42}

Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets)
Current Ratio (Current Assets / Current Liabilities)
Working Capital (Current Assets - Current Liabilities)
Assets-to-Equity Ratio (Total Assets / Owner's Equity)
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)

0.33
2.08
-

1,036,200
1.46
0.48