ASSIGNMENT ACCOUNT ACC1023

KOLEJ PROFESIONAL MARA BANDAR MELAKA

ASSIGNMENT MANUFACTURING ACCOUNT

FINANCIAL ACCOUNTING FOR BUSINESS 2

(ACC1023)

CLASS: DBF2A
LECTURER NAME: PUAN KAMILAH BINTI MOHD

STUDENT NAME ID NUMBER
NORAINUN AZWA BINTI ABDUL GHAIS BMF20-07-033
FATIN NURAMIERA BINTI ABDUL RAHIM BMF20-07-038
AIMI NAJWA BINTI FADLUR RAHMAN BMF20-07-030
SAFFIYA FATIN ALYA BINTI MOHD FAIZAL BMF20-07-035
BMF20-07-036
AISHAH HANI BINTI IDRIS

D’Gadees Cookies

INTRODUCTION OF COMPANY

Background Company
➢ Name of company: D’ Gadees Cookies
➢ Location: 30-2, Jalan Eco Majestic 9/1B ,43700 Semenyih, Selangor

Vision
➢ D’ Gadees aims to be a leading commercial entity in the development of cookies
for the creation of a healthy generation.

Mission
➢ Provide premium offerings by applying different forms of successful
communications strategies in order to reach the highest degree of customer
loyalty.

ORGANIZATION CHART

DIRECTOR
Norainun Azwa

HEAD OF
ACCOUNTANT

Aimi Najwa

HEAD OF SALES HEAD OF RESEARCH &
MARKETING OPERATING DEVELOPMENT
MANAGER
Nuramiera Aishah Hani
Saffiya

INTRODUCTION OF PRODUCT

Our cookies name is Salty Chocolate Chunk Cookies. Special thing on our
cookies are we use Beryl’s Chocolate and Lurpak Unsalted Butter. Beryl’s
chocolate has better quality and a strong chocolate flavour. It can also
produce a beautiful shiny texture and enhance the taste of cooking while
Lurpak Unsalted Butter gives way to a better aroma and taste and cookies

are going to be crunchy.

THE RECIPE OF

1. In a large bowl, whisk together the sugars, salt, and butter until a
paste forms with no lumps. Whisk in the egg and vanilla, beating until
light ribbons fall off the whisk and remain for a short while before
falling back into the mixture.

2. Sift in the flour and baking soda, then fold the mixture with a spatula
(Be careful not to overmix, which would cause the gluten in the flour
to toughen resulting in cakier cookies).

3. Fold in the chocolate chunks, then chill the dough for at least 30
minutes. For a more intense toffee-like flavor and deeper color, chill
the dough overnight. The longer the dough rests, the more complex
its flavor will be.

4. Preheat oven to 350°F (180°C). Line a baking sheet with parchment
paper.

5. Scoop the dough with an ice-cream scoop onto a parchment paper-
lined baking sheet, leaving at least 4 inches (10 cm) of space between
cookies and 2 inches (5 cm) of space from the edges of the pan so
that the cookies can spread evenly.

6. Bake for 12-15 minutes, or until the edges have started to barely
brown.

7. Cool completely before serving.
8. Enjoy!

INGREDIENTS

• Granulated sugar (100g)
• Brown sugar (165 g)
• Sea salt (2.84g)
• Baking soda (2.84 g)
• Unsalted Butter (115 g)
• Egg (1 eggs)
• All-purpose flour (155g)
• Vanilla extract (4.93 ml)
• Dark Chocolate Chunk (110 g)

COST OF RAW MATERIAL

Ingredients Quantity Per unit price Total (RM)
(RM)
1. Granulated sugar 1,080 packets 2.58 2,786.40
2. Brown sugar 1,782 packets 4.60 8,197.20
3. Sea salt 10.69 331.40
4. Baking soda 31 packets 6.59 448.12
68 packets

5. Unsalted butter 6,210 12.24 76,010.40

6. Egg 10,800 eggs 0.40 4,320

7. All-purpose flour 1,674 packets 2.80 4,687.20

8. Vanilla extract 2,130 bottles 2.39 5,090.70

9. Dark Chocolate Chunk 3,394 packets 15.90 53,965

TOTAL 155,836

COMPARISON OF RAW MATERIAL

Granulated sugar
We choose CSR granulated sugar brand because the price is reasonable and affordable
from others brand. We need to keep our saving, so we need to choose the cheapest one.

RM 2.95/ 1 kg RM2.85/ 1kg RM2.58/ 1 kg

100 gram for 1 jar of cookies 100 gram for 1 jar of cookies 100 gram for 1 jar of cookies

3,000 gram for 30 jar of 3,000 gram for 30 jar of 3,000 gram for 30 jar of
cookies cookies cookies

3,000 gram (3kg) x 30 days 3,000 gram (3kg) x 30 days 3,000 gram (3kg) x 30 days
90,000 gram (9kg) x 12 90,000 gram (9kg) x 12 90,000 gram (9kg) x 12
month month month

1,080,000 gram (1,080kg) 1,080,000 gram (1,080kg) 1,080,000 gram (1,080kg)
We use 1,080 packet or We use 1,080 packet or We use 1,080 packet or

granulated sugar for a year granulated sugar for a year granulated sugar for a year
1,080 x RM2.95 1,080 x RM2.85 1,080 x RM2.58

RM3,186 RM3,078 RM2,786.40

Brown sugar

We choose CSR brown sugar brand because the price is reasonable than others brand.
We need to keep our saving so we choose the cheapest one.

RM 2.50/ 500gram RM 4.60/ 1kg RM 4.50/ 455gram

165 gram for 1 jar of cookies 165 gram for 1 jar of cookies 165 gram for 1 jar of cookies
4,950 gram for 30 jars of 4,950 gram for 30 jars of 4,950 gram for 30 jars of
cookies cookies cookies
4,950 gram (4.95 kg) x 30 4,950 gram (4.95 kg) x 30 4,950 gram (4.95 kg) x 30
days days days
= 148,500 (148.5 kg) x 12 = 148,500 (148.5 kg) x 12 = 148,500 (148.5 kg) x 12
months months months

= 1,782,000 gram (1,782 kg) = 1,782,000 gram (1,782 kg) = 1,782,000 gram (1,782 kg)
We use 3,564 packets of We use 1,782 packets of We use 3,916 packets of
brown sugar for a year brown sugar for a year brown sugar for a year
3,564 x RM 2.50 1,782 X RM 4.60 3,916 X RM 4.50

RM 8,910 RM 8,197.20 RM 17,622

Sea Salt
We choose pagoda pure cooking sea salt brand because the price is reasonable and affordable
from others brand. This way can save our budget.

RM10.69/ 1kg RM 11.90/100 gram RM12.50/400 gram

2.84 gram for 1 jar of cookies 2.84 gram for 1 jar of cookies 2.84 gram for 1 jar of cookies

85.2 gram for 30 jar of 85.2 gram for 30 jar of 85.2 gram for 30 jar of
cookies cookies cookies

85.2 gram (0.0852 kg) x 30 85.2 gram (0.0852 kg) x 30 85.2 gram (0.0852 kg) x 30
days days days
2,556 gram (2.556 kg) x 12
2,556 gram (2.556 kg) x 12 2,556 gram (2.556 kg) x 12
months months months

= 30,672 gram (30.672 kg) = 30,672 gram (30.672 kg) = 30,672 gram (30.672 kg)

We use 31 gram packets of We use 307 gram packets of We use 77 gram packets of
sea salt for a year sea salt for a year sea salt for a year

31 x RM10.69 307 x RM11.90 77 x RM12.50

RM331.40 RM3,653.3 RM962.50

Unsalted butter

We choose Lurpak unsalted butter brand because it gives way to a better aroma and
taste and cookies will be crunchy.

RM 9.99/ 200 gram RM 6.53/ 250 gram RM12.24/ 200 gram

115 gram for 1 jar of cookies 115 gram for 1 jar of cookies 115 gram for 1 jar of cookies
3450 gram for 30 jar of 3450 gram for 30 jar of 3450 gram for 30 jar of
cookies cookies cookies

3450 gram (3.45 kg) x 30 days 3450 gram (3.45 kg) x 30 days 3450 gram (3.45 kg) x 30 days

= 103,500 (103.5kg) x 12 = 103,500 (103.5kg) x 12 = 103,500 (103.5kg) x 12
months months months

= 1,242,000 gram (1,242 kg) = 1,242,000 gram (1,242 kg) = 1,242,000 gram (1,242 kg)
We use 6,210 packets of We use 4,968 packets of We use 6,210 packets of
butter for a year butter for a year butter for a year
6,210 x RM 9.99 4,968 x RM 6.53 6,210 x RM12.24
RM 62,037.90 RM 32,441.04 RM 76,010.40

Egg
We choose grade A eggs to make sure our cookies will be more quality.

Grade C

Grade A Grade B

RM 0.40/egg RM 0.39/egg RM 0.38/ egg

1 eggs for 1 jar of cookies 1 eggs for 1 jar of cookies 1 eggs for 1 jar of cookies

30 egg for 30 jar of cookies 30 eggs for 30 jar of cookies 30 egg for 30 jar of cookies

30 eggs × 30 days 30 eggs x 30 days 30 egg × 30 days

= 900 eggs × 12 months =900 eggs x 12 months = 900 eggs × 12 months

= 10,800 eggs = 10,800 eggs = 10,800 eggs

We use 10,800 eggs for a year We use 10,800 eggs for a year We use 10,800 eggs for a year

10,800 eggs × RM 0.40 10,800 eggs x RM 0.39 10,800 eggs × RM 0.38

RM4,320 RM 4,212 RM 4,104

All-purpose flour
We choose Baker’s choice brand because it can improvise our cookies texture.

RM 2.10/ 1kg RM 2.80/ 1 kg RM1.90/ 850 gram

155 gram for 1 jar of cookies 155 gram for 1 jar of cookies 155 gram for 1 jar of cookies

4,650 gram for 30 jars of 4,650 gram for 30 jars of 4,650 gram for 30 jars of
cookies cookies cookies

4,650 gram ( 4.65 kg) x 30 4,650 gram ( 4.65 kg) x 30 4,650 gram ( 4.65 kg) x 30
days days days

= 139,500 gram ( 139.5 kg) = 139,500 gram ( 139.5 kg) = 139,500 gram ( 139.5 kg)
x 12 months x 12 months x 12 months

= 1,674,000 gram (1,674 kg) = 1,674,000 gram (1,674 kg) = 1,674,000 gram (1,674 kg)

We use 1,674 packets of all- We use 1,674 packets of all- We use 1,970 packets of all-
purpose flour for a year purpose flour for a year purpose flour for a year

1,674 x RM 2.10 1,674 x RM 2.80 1,970 x RM 1.90

RM 3,515.40 RM 4,687.20 RM 3,743

Vanilla extract
We choose star brand of vanilla extract because our product concerned about halal issues and
this brand always get the halal certificate.

RM 2.39/ 25ml RM2.90/50 ml RM 3.70/ 25ml

4.93 ml for 1 jar of cookies 4.93 ml for 1 jar of cookies 4.93 ml for 1 jar of cookies

147.9 ml for 30 jar of cookies 147.9 ml for 30 jar of cookies 147.9 ml for 30 jar of cookies

147.9 ml (0.1479l) x 30 days 147.9 ml (0.1479l) x 30 days 147.9 ml (0.1479l) x 30 days
= 4,437 ml (4.437l) x 12 = 4,,437 ml (4.437l) x 12 = 4,437 ml (4.437l) x 12
months months months
= 53,244 ml (53.244l) = 53,244 ml (53.244l) = 53,244 ml (53.244l)
We use 2,130 bottle or We use 1,065 bottle or We use 2,130 bottle or
vanilla extract for a year vanilla extract for a year vanilla extract for a year
2,130 x RM2.39 1,065 x RM2.90 2,130 x RM3.70

RM5,090.70 RM3,088.50 RM7,881

Dark chocolate chunk
We choose beryl’s brand because it has a better quality and a strong chocolate flavor.

RM 23.49/ 326 gram RM 4.96/ 100 gram Rm 15.90/ 350 gram

110gram for 1 jar of cookies 110gram for 1 jar of cookies 110gram for 1 jar of cookies
3,300gram for 30 jar of 3,300gram for 30 jar of 3,300gram for 30 jar of
cookies cookies cookies

3,330gram (3.3kg) × 30 days 3,330gram (3.3kg) × 30 days 3,330gram (3.3kg) × 30 days
= 99,000gram (99kg) × 12 = 99,000gram (99kg) × 12 = 99,000gram (99kg) × 12
month month month
1,188,000gram (1,188kg) 1,188,000gram (1,188kg) 1,188,000gram (1,188kg)
We use 3,644 gram of dark We use 11,880 gram of dark We use 3,394 gram of dark
chocolate chunk in a year. chocolate chunk in a year. chocolate chunk in a year.
3,644 × RM 23.49 11,880 × RM 4.96 3,394 × RM 15.90

RM 85,597.56 RM 58,924.80 RM 53,965

Baking Soda
We choose Arm & Hammer brand of bicarbonate of soda because it is the most preferable by
people to neutralize the smells of the egg.

RM 6.59/ 454gram RM 3.50/ 150 gram RM1.55/ 100gram

2.84 gram for 1 jar of cookies 2.84 gram for 1 jar of cookies 2.84 gram for 1 jar of cookies

85.2 gram for 30 jar of 85.2 gram for 30 jar of 85.2 gram for 30 jar of
cookies cookies cookies

= 85.2 gram (0.0852 kg) x = 85.2 gram (0.0852 kg) x = 85.2 gram (0.0852 kg) x
30 days 30 days 30 days

= 2,556 gram (2.556 kg) x = 2,556 gram (2.556 kg) x = 2,556 gram (2.556 kg) x
12 months 12 months 12 months

= 30,672 gram (30.672 kg) = 30,672 gram (30.672 kg) = 30,672 gram (30.672 kg)

We use 68 of baking soda for We use 204 of baking soda We use 307 of baking soda
a year for a year for a year

68 x RM6.59 204 x RM3.50 307 x RM1.55

RM 448.12 RM 714 RM 475.85

NON-CURRENT ASSETS

List of Office Equipment QUANTITY PRICE PER TOTAL (RM)
UNIT (RM)
TYPE OF OFFICE EQUIPMENT 2 4,000
Air-conditioner 4 2,000 8,720
Computer 2 2,180 600
Printer 1 300 400
Telephone & Fax 2 400 800
Cash register machine 400 14,520
Total

List of Kitchen Equipment QUANTITY PRICE PER TOTAL (RM)
UNIT (RM)
TYPE OF KITCHEN EQUIPMENT 1 6,375
Oven 5 6,375 7,950
Mixer 1 1,590 3,000
Refrigerator 3,000 17,325
Total

Delivery Van TYPE QUANTITY PRICE PER TOTAL (RM)
1 UNIT (RM) 50,030
Delivery van 50,030
Total 50,030

PRODUCTION COST

PRIME COST

Direct Material

Particulars RM
Granulated sugar 2,786.40
Brown sugar 8,197.20
Sea salt 331.40
Baking soda 448.12
Unsalted butter 76,010.40
Egg
All-purpose flour 4,320
Vanilla extract 4,687.20
Dark chocolate chunk 5,090.70
TOTAL 53,965
155,836

Direct Labor

Particulars RM
2,564
Wages 2,564
TOTAL

Direct Expenses

Particulars RM
Royalties
TOTAL 500
500

FACTORY COST
Indirect Materials

Particulars RM
Plastic Disposable Hand Glove
TOTAL 360
360

Indirect Labour

Particulars RM
Accountant
Sales marketing 11,000
Research & development 8,000
Operating manager 7,200
TOTAL 5,600
31,800

Indirect expenses

Particulars RM
Rates
Light and heat 4,563
Rent 3,750
Power 1,100
General factory expenses 500
TOTAL 2500
12,413

FORECAST SALES

Month Quantity Price per jar Total (RM)
20 18,000
1. October 2019 900 20 19,260
20 20,600
2. November 2019 963 20 22,040
20 23,580
3. December 2019 1,030 20 25,240
20 27,000
4. January 2020 1,102 20 28,900
20 30,920
5. February 2020 1,179 20 33,080
20 35,400
6. March 2020 1,262 20 37,880

7. April 2020 1,350 321,900

8. May 2020 1,445

9. June 2020 1,546

10. July 2020 1,654

11 August 2020 1,770

12. September 2020 1,894

Total per year

FORECAST PURCHASES RM
11,351
Month 13,251
1. October 2019 14,256
2. November 2019 12,321
3. December 2019 15,212
4. January 2020 12,513
5. February 2020 14,021
6. March 2020 11,210
7. April 2020 13,313
8. May 2020 12,653
9. June 2020 12,513
10. July 2020 13,222
11 August 2020 155,836
12. September 2020

Total per year

Trial Balance as at 30 September 2020

Particulars Debit (RM) Credit (RM)
General factory expenses 2,500
Purchase of raw materials 40,340
Carriage inwards on raw materials 155,836 2,320
Carriage outwards 3,700
Capital 2,500 321,900
Discount received on raw materials
Discount allowed 5,563 40,000
Bank 41,731 5,232
Light and heat 5,000
Power 2,000
Sales
Rent 2,200
Rates 4,563
Selling expenses 6,000
Bank charges 1,500
Account receivables 59,600
Account payable
Provision for unrealized profit 14,520
Office equipment (cost) 17,325
Kitchen equipment (cost) 50,030
Delivery van (cost) 2,564
Direct wages
Royalties 500
Indirect material 360
Indirect labor 31,800

409,792 409,792

Additional Information:

1. Inventories as at 30 September 2020 were valued as follows:

- Raw materials 4,877

- Work in progress 5,300

- Finished goods 9,896

2. Depreciation for the following assets is to be provided:

- Kitchen equipment 10% per annum on cost
- Delivery van 10% per annum on cost
- Office equipment 5% per annum on cost
3. An allowance for doubtful debts equal to 1% of account receivables to be made.

4. Below are expenditure that have been allocated for factory and office usage:

Factory Office

Light and heat 3/4 1/4

Rent 2/4 2/4

Power 1/4 3/4

5. Factory profit was 20% on complete goods.

D’ Gadees
Manufacturing Account for the year ended 30 September 2020

Opening inventories of Raw Material RM RM
Add: Purchases raw material 155,836 0

Carriage inwards of raw material 3,700 157,216
Less: Discount received of raw material (2,320) (4,877)
Less: Closing inventories of raw material 152,339
COST OF RAW MATERIAL CONSUMED 2,500 2,564
DIRECT LABOR 360
Direct wages 31,800 500
DIRECT EXPENSES 3,750 155,403
Royalties 1,100
PRIME COST 500 44,573
FACTORY OVERHEAD 4,563 199,976
General factory expenses
Indirect material 0
Indirect labor (5,300)
Light and heat (3/4 x RM5,000) 194,676
Rent (2/4 x RM2,200) 38,935.2
Power (1/4 x RM2,000) 233,611.2
Rates
TOTAL PRODUCTION COST
Add: Opening work in progress
Less: Closing work in progress
PRODUCTION COST OF COMPLETED GOODS
Add: Manufacturing profit (20% x RM194,676)
MARKET VALUE TO BE TRANSFERRED TO
SOPOL

D’ Gadess
Statement of Profit or Loss for the year ended 30 September 2020

Sales RM RM
Less: Cost of Good Sold 321,900
Opening inventories of finished good 0
Add: Cost of good completed 233,611.2 (223,715.2)
98,184.8
(-) Closing inventory of finished good (9,896) 38,935.2
GROSS PROFIT 3,582.7
Add: Manufacturing profit 1,250
Add: Revenue 1,500 (11,907.5)
Reduction in Provision for unrealized profit 1,100
Less: Expenses 1,732.5 (14,063)
Administrative expenses 5,003 (1,500)
Light and heat (1/4 x RM5,000) 726 113,232.2
Power (3/4 x RM2,000) 596
Rent (2/4 x RM2,200)
Depreciation kitchen equipment (10% x 5,563
RM17,325) 6,000
Depreciation delivery van (10% x RM50,030) 2,500
Depreciation office equipment (5% x
RM14,520) 1,500
Increase in Allowance for Doubtful Debt
Selling and distribution expenses
Discount allowed
Selling expenses
Carriage outwards
Financial expenses
Bank charges
NET PROFIT

D’ Gadees

Statement of Financial Position as at 30 September 2020

Cost Accumulated Net Book Value
RM depreciation RM

RM

Non-Current Assets

Delivery van 50,030 (5,003) 45,027

Kitchen equipment 17,325 (1,732.5) 15,592.5

Office equipment 14,520 (726) 13,794

74,413.5

Current Assets

Closing inventory

- Raw materials 4,877

- Work in progress 5,300

- Finished goods 9,896 8,246.7
Less: Allowance for unrealized (1,649.3) 41,731

profit
Bank

Account receivables 59,600

Less: Allowance for doubtful debt (596) 59,004 119,158.7

TOTAL ASSETS 193,572.2

Finance by:

Owners equity

Capital 40,340

(+) Net profit 113,232.2

(-) Drawings (0) 153,572.2

Current Liabilities 40,000
193,572.2
Account payable
TOTAL OWNER’S EQUITY AND
LIABILITIES

CONCLUSION

In conclusion, the reasons why demand of our cookies increasing day by day because of we use
premium chocolate chunk and lurpak unsalted butter. Besides, there are a lot of our customers
repeat the cookies and our cookies is the best recommended choice.
We will produce new flavour and the new flavour is the best features that they can’t get from
others brand.
We hope our company will grow big in future and can help local people in generate income by
offers job to them.

REFERENCES
RAW MATERIAL
➢ https://eshop.tesco.com.my/groceries/

➢ https://m.happyfresh.my/

RECIPE AND INGREDIENT

➢ https://tasty.co/recipe/the-best-chewy-chocolate-chip-cookies

FORMAT OF MANUFACTURING ACCOUNT

➢ https://www.toppr.com/guides/accounting-and-
auditing/preparation-of-final-accounts-of-sole-
proprietor/manufacturing-account/

➢ Financial Accounting for Business 2 Book

APENDICES DOCUMENT A

NAME: NORAINUN AZWA BINTI ABDUL GHAIS
CLASS: DBF2A
ID NO: BMF20-07-033
GROUP NAME: GROUP 3
INDIVIDUAL REFLECTION

PROBLEM FACED
- The problem that I’ve faced during doing this assignment is to find why statement of
financial position is not balance

COMMENT
- It is because of my own mistake incorrectly put the right amount while doing the statement
of profit or loss, it will be affect to sofp also.

SUGGESTION
- I ask my groupmate to find together what the mistake is, and finally we found it.

DOCUMENT A

NAME: FATIN NURAMIERA BINTI ABDUL RAHIM
CLASS: DBF2A
ID NO: BMF20-07-038
GROUP NAME: GROUP 3

INDIVIDUAL REFLECTION

PROBLEM FACED
- The problem that I’ve faced to complete this assignment is it’s a bit difficult to
determine the prime cost and factory cost.

COMMENT
- So, it’s become late to finish the assignment.

SUGGESTION
- - I discuss with my groupmate through WhatsApp, Teams and I also find the
information about prime cost and factory cost at google.

DOCUMENT A

NAME: AIMI NAJWA BT FADLUR RAHMAN
CLASS:2A
ID NO: BMF20-07-030
GROUP NAME: D’GADEES COOKIES

INDIVIDUAL REFLECTION

PROBLEM FACED
- The problem I faced is we hard to balance the amount of the statement of financial
position. After adjusting the trial balance again, we got the balance of the Statement financial
position. I also not confident when presenting the manufacturing account. After recite the
doa I can present well.

COMMENT
-This assignment can improve my knowledge about manufacturing accounts and gain
knowledge about current item prices in the market. I also know the format of how to open a
manufacturing account

SUGGESTION
- I would like to suggest that we can improve marketing also give people to taste. If we want
to make a profit more, we can do promotions. If the price decrease, the demand for cookies
will increase

DOCUMENT A

NAME: SAFFIYA FATIN ALYA BINTI MOHD FAIZAL
CLASS: DBF2A
ID NO: BMF20-07-035
GROUP NAME: D’ GADEES COOKIES

INDIVIDUAL REFLECTION

PROBLEM FACED
- The problem that I’ve faced to complete this assignment is hard to calculate the
comparison of the raw material
- It’s also hard when I want to search for the price of raw material that we want to use. I
must do a survey to all the website to get the market price of each raw material

COMMENT
- From this assignment, I can learn how to create the manufacturing account for the
company and know how to plan all the things to make sure that the company always gained
profit.

SUGGESTION
- I and my groupmate doing the research through the website and we make discussion to
solve all the calculation together.

DOCUMENT A

NAME: AISHAH HANI BINTI IDRIS
CLASS: DBF2A
ID NO: BMF20-07-036
GROUP NAME: GROUP 3 -D'GADEES COOKIES

INDIVIDUAL REFLECTION

PROBLEM FACED
- The problems I faced in how to share some ideas and thoughts.
- In this assignment, the problem I faced is to balance out our financial statement.

COMMENT
- I had learn to be punctual.
- Learn how to share some ideas and communicate with members.
- I get a lot of information about financial and business.

SUGGESTION
- I would like to suggest that we can improve our teamwork skill and leadership skill.