this presentation is about the new business idea on basis of assumption! its about the opening of new cafe and its financial statement for the year!

2. New Business
Plan
Accounting II
Istructor : Ms. Atiqa Rehman

4. Group Members
Azra Nawaz(011)
Munazza Sarfaraz(023)
Samina Tariq(037)
Yusra Sajjad(053)
Zukhruf Malik (060)
Nida Aslam(ss-013)

5. Introduction
Cafe Ashiyana is a full-benefit easy fine-eating
cafe serving supper seven nights a week. It
prides itself on its menu of new, hand- made
food, legitimately made mixed drinks and
delicious soups, day by day special cocktails,
shakes. Alongside consistency of planning, these
are a portion of the things that have secured
Cafe Ashiyana.

6. Key to Success
 Cafe’s plan that will be both outwardly pulled in
to clients.
 Representative preparing to guarantee the best
coffee, tea, milk shakes, and soup preparations
techniques.
 Promoting methods expected to assemble a robust
base of steadfast customers, as well as boosting
the offers of high edge items

7. Slogan
You'll always come back for more.
Mission
Every guest who chooses Cafe
Ashiyana leaves happy

8. Products
Coffee
 Cold Coffee
 Hot Coffee
 Cream Coffee
 Black Coffee
 Cappuccino
Tea
 Kashmiri tea
 Black tea
 Milk tea
 Green tea
Drinks
 Penacolada
 Ice tea
 Lemonade
 Fruity Sangria
Soups
 Chicken Noodle soup
 Chicken corn soup
 Egg drop soup
 Hot and Sour soup
 Minestrone(italian)
Milk Shakes
 Chocolate Shake
 Strawberry Shake
 Banana Shake
 Apple Shake
 Mango Shake
 Mix Fruit Shake
 Icecream Shake

10. Finance
MANAGER(Azra Nawaz)
Marketing
Manager(Zukhruf Malik)
Operatianal
manager(Samina Tariq)
Accountant(mun
azza sarfaraz)
HRM Manager(Yusra Sajjad)
Treasurer(Nida
Aslam)

11. Start Up Summary
We have started this business with the capital of 2500000
rupees. Five partners who have invested 500000 each and
we have our own building worth 1000000.
Consultants’ fees of 20000 paid to XYZ company for
help in starting new cafe.
Legal expenses for Obtaining license and permits paid
138000.
Expenses on advertisement through social media, print
media and television totaling. 50000.
Open an account in ABC bank on the name of business
for 500000.
Purchase raw material for 70000
Insurance deposit 10000.

12. Start up Assets
 Start up inventory of costing 70000
 Coffee beans
 Milk packs
 Cream
 Tea bags
 Spices
 Sauces
 Eggs
 Chocolate
 Chocolate syrup
 Chicken
 Fruits
 Vegetables
 Corn flour
 Corns
 Retail supplies(napkins, cleaning)

13. (Con’d)
Equipment for total amount of 617000
 Coffee maker
 Juicer/ Blender
 Egg beater
 Computer for accountant
 LCD
 Printer
 Sound system
 Generator
 AC
 Crockery
 Refrigerator and microwave oven
 Storage hardware (bins, utensils rack, shelves, food case)
 Purchase furniture costing
 Other start up expenses including interior designing, gas connection, electricity
connections, and water connection costing .

14. Salaries Detail
 20,000 each Owner
 12000 each chef (3
Chefs)
 7000 each Waiter (4
Waiters)
 5000 for guard (1
Guard)
 Total 169,000

15. Shares Details
Shares Authorised On Sept. 30th
500000 shares .
Out of which Application for 30000
shares has been received.
Devidend is declared at the end of the
year @10% per share.
But No dividend will be issued at the
end of 2014.
Face value of each share is Rs.10

16. Depriciation Schedule

17. Janurary 2014
Income Statement

18. Trial Balance

19. Feburary 2014
Income Statement

20. Trial balance

21. March 2014
Income Statement

22. Trial balance

23. April 2014
Income Statement

24. Trial Balance

25. Months N.I Difference Profit/loss
Jan -190457.9167 -190457.9167 loss
Feb 465937 656394.9167 Profit↑
March 541796 75859 Profit↑
April 637667 95871 Profit↑
Summary Of four Months Profit/Loss

26. May, June, July, August 2014
Income Statement

27. Trial Balance

28. Months N.I Difference Profit/loss
May 639022.2 1355.2 Profit↓
June 671206.2 32184 Profit↑
July 701119.2 29913 Profit↓
Aug 734875.2 33756 Profit↑
Summary Of four Months Profit/Loss

29. September, October,November December 2014
Income Statement

30. Trial Balances

31. Months N.I Difference Profit/loss
May 639022.2 1355.2 Profit↓
June 671206.2 32184 Profit↑
July 701119.2 29913 Profit↓
Aug 734875.2 33756 Profit↑
Summary Of four Months Profit/Loss

32. Statement of comprehensive Income For the Year
31st December 2014

33. Statement of financial position
As on 31st December 2014

34. Cash Flow For the year ended 31st Dec. 2014

35. Conclusion
Net profit at the end of the year is Rs. 7556311.
No dividend is declared for share Holders in this
year,because the business is going to flourish
And now it is in its growth position and all the
profit is used for the growth Of the company.