SCHOOL NAME

SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
DAILY LOG
FOR THE PERIOD ENDING JULY 31, 2025

OPERATING EXPENSES (Selling and

SALES COST OF SALES
Administrative Expenses)
DATE DESCRIPTION (Returns & (Returns & NET INCOME
CASH (Gross RECEIVABLES (Discount) (Discount) NET COST OF
Allowances) should be NET SALES CASH PAYABLES Freight-In Allowances) should be
Salary& Office
PAYABLES NET OE
Sales) should be negative negative (-) (Purchases) should be negative (-) SALES Wages Supplies
(-) negative (-)

Cash Beginning -

Tuesday, July 01, 2025 SAMPLE (Purchase of 10kls Saba - 500.00 500.00 - - 500.00
SAMPLE (Sale of Saba nilaga 1,000.00 1,000.00 - - 1,000.00
Salary - - 200.00 200.00 - 200.00
- - - -
- - - -
1,000.00 - - - 1,000.00 500.00 - - - - 500.00 200.00 - - 200.00 300.00
Wednesday, July 02, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Thursday, July 03, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Friday, July 04, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Saturday, July 05, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
 - - - - - - - - - - - - - - - -
Sunday, July 06, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Monday, July 07, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Tuesday, July 08, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Wednesday, July 09, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Thursday, July 10, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Friday, July 11, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Saturday, July 12, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Sunday, July 13, 2025 - - - -
 - - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Monday, July 14, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Tuesday, July 15, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Wednesday, July 16, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Thursday, July 17, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Friday, July 18, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Saturday, July 19, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Sunday, July 20, 2025 - - - -
- - - -
- - - -
 - - - -
- - - -
- - - - - - - - - - - - - - - -
Monday, July 21, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Tuesday, July 22, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Wednesday, July 23, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Thursday, July 24, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Friday, July 25, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Saturday, July 26, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Sunday, July 27, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
 - - - - - - - - - - - - - - - -
Monday, July 28, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Tuesday, July 29, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Wednesday, July 30, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
Thursday, July 31, 2025 - - - -
- - - -
- - - -
- - - -
- - - -
- - - - - - - - - - - - - - - -
TOTAL 1,000.00 - - - 1,000.00 500.00 - - - - 500.00 200.00 - - 200.00 300.00
CHECKER: Note: Incentives received in cash of in kind from private suppliers of food items and beverages
shall form part of the gross income of the school canteen and shall be part of the financial statement.

Prepared by: Certified Correct: Audited by:

JUAN DELA CRUZ JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head Head, Auditing Committee
 SCHOOL
SCHOOL A
SCHOOL-MANAG
REPORT OF SALES AN
FOR THE PERIOD END

SALES CO
DATE
CASH (Returns & CASH
(Gross Sales) RECEIVABLES Allowances)
(Discount) NET SALES (Purchases)

Cash Beginning

Tuesday, July 01, 2025 1,000.00 - - - 1,000.00 500.00

Wednesday, July 02, 2025 - - - - - -
Thursday, July 03, 2025 - - - - - -
Friday, July 04, 2025 - - - - - -
Saturday, July 05, 2025 - - - - - -
Sunday, July 06, 2025 - - - - - -
Monday, July 07, 2025 - - - - - -
Tuesday, July 08, 2025 - - - - - -
Wednesday, July 09, 2025 - - - - - -
Thursday, July 10, 2025 - - - - - -
Friday, July 11, 2025 - - - - - -
Saturday, July 12, 2025 - - - - - -
Sunday, July 13, 2025 - - - - - -
Monday, July 14, 2025 - - - - - -
Tuesday, July 15, 2025 - - - - - -
Wednesday, July 16, 2025 - - - - - -
Thursday, July 17, 2025 - - - - - -
Friday, July 18, 2025 - - - - - -
Saturday, July 19, 2025 - - - - - -
Sunday, July 20, 2025 - - - - - -
Monday, July 21, 2025 - - - - - -
Tuesday, July 22, 2025 - - - - - -
Wednesday, July 23, 2025 - - - - - -
Thursday, July 24, 2025 - - - - - -
Friday, July 25, 2025 - - - - - -
Saturday, July 26, 2025 - - - - - -
Sunday, July 27, 2025 - - - - - -
Monday, July 28, 2025 - - - - - -
Tuesday, July 29, 2025 - - - - - -
 Wednesday, July 30, 2025 - - - - - -
Thursday, July 31, 2025 - - - - - -
TOTAL 1,000.00 - - - 1,000.00 500.00
CHECKER:

Prepared by:

JUAN DELA CRUZ

Canteen Manager
 SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
RT OF SALES AND DISBURSEMENTS
FOR THE PERIOD ENDING JULY 31, 2025

COST OF SALES OPERATING EXPENSES (Selling and

Administrative Expenses)
NET INCOME
(Returns &
PAYABLES Freight-In Allowances)
(Discount) NET COS CASH PAYABLES NET OP

- - - - 500.00 200.00 - 200.00 300.00

- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
 - - - - - - - - -
- - - - - - - - -
- - - - 500.00 200.00 - 200.00 300.00

Certified Correct: Audited by:

JUAN DELA CRUZ JUAN DELA CRUZ

School Head Head, Auditing Committee
 CASH
UTILIZATION
OF SHARE
COH+CASH LLCA

300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
 300.00
300.00
- 300.00
 SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
SCHEDULE OF COST OF SALES
FOR THE PERIOD ENDING JULY 31, 2025

Inventory Beginning -
Purchase (Net) 500.00
Freight-in -
TOTAL PURCHASES 500.00
Add: Production Cost
Direct Materials -
Direct Labor -
Overhead -
TOTAL PRODUCTION COST -
TOTAL GOODS AVAILABLE FOR SALE 500.00
Less: inventory, end
COST OF SALES 500.00
CHECKER -

Prepared by: Certified Correct:

JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head

Audited by:

JUAN DELA CRUZ

Head, Auditing Committee
Inclosure No. 2 to DepED Order No. 8, s. 2007 Annex "B"

PRO-FORMA ANNUAL STATEMENT OF OPERATIONS

(For School-Managed Canteen Operations)

SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
STATEMENT OF OPERATIONS
FOR THE PERIOD ENDING JULY 31, 2025

Current Year Previous Year

REVENUES
Net Sales
Sales (Gross) 1,000.00 -
Less: Sales Returns and Allowances - -
Sales Discounts - -
1,000.00 -
Cost of Sales
Purchases 500.00 -
Less : Purchase Returns and Allowances - -
Purchase Discounts - -
Freight In - -
Inventory - -
GROSS PROFIT 500.00 -
Add: Other Operating Income - -
GROSS INCOME FROM OPERATIONS 500.00 -

EXPENSES
SELLING COSTS
Salaries and Wages 200.00 -
Employees' Benefits - -
SSS/ECC/Philhealth/Pag-Ibig Contributions - -
Officers' Honorarium and Allowances - -
Office Supplies - -
Store Supplies - -
Storage/Warehousing Expense - -
Power, Light and Water - -
Travel and Transportation - -
Insurance - -
Royalties - -
Repairs and Maintenance - -
Rental - -
Taxes and Licenses - -
Communication Expense - -
Representation Expense - -
Advertising and Promotion - -
Spoilage and Breakage - -
Provision for Probable Losses and Accounts Receivables - -
Commission Expense - -
Delivery Expenses - -
Gas, Oil and Lubricants - -
 Depreciation and Amortization - -
Total Selling Costs 200.00 -

ADMINISTRATIVE COSTS
Salaries and Wages - -
Employees' Benefits - -
SSS/ECC/Philhealth/Pag-Ibig Contribution - -
Officers' Honorarium and Allowances - -
Office Supplies - -
Store Supplies - -
Storage/Warehousing Expense - -
Power, Light and Water - -
Travel and Transportation - -
Depreciation and Amortization - -
Insurance - -
Repairs and Maintenance - -
Rental - -
Taxes and Licenses - -
Professional Fees - -
Communication Expense - -
Representation Expense - -
Periodicals, Magazines and Subscription - -
Gas, Oil and Lubricants - -
Miscellaneous Expense - -
Provision for Probable Losses and Accounts Receivables - -
Total Administrative Costs - -
TOTAL EXPENSES 200.00 -
NET INCOME DERIVED FROM OPERATIONS 300.00 -

UTILIZATION OF NET INCOME

Supplementary Feeding Program for Undernourished

Pupils/Students 35% 105.00 -
School Clinic Fund 5% 15.00 -
Faculty and Student Development Fund 15% 45.00 -
H.E. Instructional Fund 10% 30.00 -
Schools Operations Fund 25% 75.00 -
Revolving Capital 10% 30.00 -
TOTAL UTILIZATION OF NET INCOME 100% 300.00 -
-

Prepared by: Certified Correct: Audited by:

JUAN DELA CRUZ JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head Head, Auditing Committee
Increase/(Decrease)

1,000.00
-
-
1,000.00
-
500.00
-
-
-
-
500.00
-
500.00
-
-
-
200.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 -
200.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
200.00
300.00
-
-
-
-
105.00
15.00
45.00
30.00
75.00
30.00
300.00

DELA CRUZ
Auditing Committee
Inclosure No. 3 to DepED Order No. 8, s. 2007 Annex "C"

PRO-FORMA ANNUAL STATEMENT OF FINANCIAL CONDITION

(For School-Managed Canteen Operations)

SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
STATEMENT OF FINANCIAL CONDITION
FOR THE PERIOD ENDING JULY 31, 2025

Current Year Previous Year

ASSETS
Cash and cash equivalents 300.00
Accounts receivables - -
Inventory - -
Investments - -
Property, plant and equipment at cost - -
Less: Accumulated depreciation - -
TOTAL ASSETS 300.00 -

LIABILITIES
Accounts Payable - -
Trade Payable - -
Interest Payable - -
Income Taxes Payable - -
Other Payables
Supplementary Feeding Program for Undernourished Pupils/Stude 105.00 -
School Clinic Fund 15.00 -
Faculty and Student Development Fund 45.00 -
H.E. Instructional Fund 30.00 -
School Operations Fund 75.00 -
TOTAL LIABILITIES 270.00 -

EQUITY
School Revolving Capital - -
Add: Net Income Derived from Operation of Cannteen 30.00 -
TOTAL EQUITY 30.00 -
TOTAL LIABILITIES AND EQUITY 300.00 -
checker - -

Prepared by: Certified Correct: Audited by:

JUAN DELA CRUZ JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head Head, Auditing Committee
 Increase/(Decrease)

300.00
-
-
-
-
-
300.00
-
-
-
-
-
-
-
105.00
15.00
45.00
30.00
75.00
270.00
-
-
-
30.00
30.00
300.00

DELA CRUZ
Auditing Committee
 SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
CASH FLOW STATEMENT
FOR THE PERIOD ENDING JULY 31, 2025

Cash flow from Operating Activities

Cash Provided by Operation:
Net Surplus for Allocation 300.00
Depreciation/Amortization -
(Increase)/Decrease in:
Advances to Officers & Employees -
Accounts Receivable Trade -
Inventories -
Increase/(Decrease) in:
Accounts Payable -
Other Payables -
Net Cash from Operating Activities 300.00

Cash Flow from Financing Activies:

(Increase)/Decrease in:
Utilization of Share of Net Income -
Net Cash from Financing Activities 300.00
Net (Increase)/Decrease in Cash 300.00
Cash Balance, Beginning -
Cash Balance, End 300.00
(The above statement is presented using Indirect Method Approach.)

Prepared by: Certified Correct:

JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head

Audited by:

JUAN DELA CRUZ

Head, Auditing Committee
 SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
UTILIZATION OF NET INCOME
FOR THE PERIOD ENDING JULY 31, 2025

SUPPLEMENTARY SCHOOL CLINIC

DATE PARTICULARS DV. NO.
FEEDING PROGRAM FUND

35% 5%
BEGINNING BALANCE
07/31/2025 Additional from NET INCOME 105.00 15.00

TOTAL BUDGET 105.00 15.00

SCHOOL SHARE EXPENSES

TOTAL EXPENSES - -
BALANCE OF UTILIZATION OF NET INCOME 105.00 15.00

Prepared by: Certified Correct:

JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head
 HOOL NAME
CHOOL ADDRESS
MANAGED CANTEEN
ON OF NET INCOME
RIOD ENDING JULY 31, 2025

FACULTY & STUDENTS H.E INSTRUCTIONAL SCHOOL OPERATION SCHOOL REVOLVING

DEVELOPMENTAL FUND FUND FUND FUND

15% 10% 25% 10%

-
45.00 30.00 75.00 30.00

45.00 30.00 75.00 30.00

- - - -
45.00 30.00 75.00 30.00

Audited by:

JUAN DELA CRUZ

Head, Auditing Committee
 SCHOOL NAME
SCHOOL ADDRESS
COOPERATIVE-MANAGED CA
UTILIZATION OF NET INC
FOR THE PERIOD ENDING JULY 31,

SUPPLEMENTARY SCHOOL CLINIC

DATE PARTICULARS DV. NO.
FEEDING PROGRAM FUND

35% 5%
BEGINNING BALANCE
Additional from NET INCOME - -

TOTAL BUDGET - -

SCHOOL SHARE EXPENSES

TOTAL EXPENSES - -
BALANCE OF UTILIZATION OF NET INCOME - -

Prepared by: Certified Correct:

JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head
 SCHOOL NAME
SCHOOL ADDRESS
ERATIVE-MANAGED CANTEEN
IZATION OF NET INCOME
THE PERIOD ENDING JULY 31, 2025

FACULTY & STUDENTS H.E INSTRUCTIONAL SCHOOL OPERATION

DEVELOPMENTAL FUND FUND FUND

15% 10% 35%

- - -

- - -

- - -
- - -

Audited by:

JUAN DELA CRUZ

Head, Auditing Committee
 SCHOO
SCHOOL
SCHOOL-MANA
ANNEAL REPORT OF SAL
FOR THE PERIOD EN

REVOLVING GROSS TOTAL SUPPLEMENTARY

MONTH NET INCOME
CAPITAL INCOME EXPENSES FUND

35%
Previous Year - - -
JUNE 2025 - - -
JULY 2025 - - -
AUGUST 2025 - - -
SEPTEMBER 2025 - - -
OCTOBER 2025 - - -
NOVEMBER 2025 - - -
DECEMBER 2025 - - -
JANUARY 2026 - - -
FEBRUARY 2026 - - -
MARCH 2026 - - -

TOTAL - - - - -

Prepared by: Certified Correct: Audited by:

JUAN DELA CRUZ JUAN DELA CRUZ JUAN DELA CRUZ

Canteen Manager School Head Head, Auditing Committee
 SCHOOL NAME
SCHOOL ADDRESS
SCHOOL-MANAGED CANTEEN
REPORT OF SALES AND DISBURSEMENTS
FOR THE PERIOD ENDING JULY 31, 2025

SCHOOL CLINIC FACULTY & STUDENTS H.E INSTRUCTIONAL SCHOOL OPERATION

FUND DEVELOPMENTAL FUND FUND FUND

5% 15% 10% 25%

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

- - - -

iting Committee
SCHOOL REVOLVING
FUND

10%
-
-
-
-
-
-
-
-
-
-
-