MANUFACTURING ACCOUNT ASSIGNMENT

ASSIGNMENT: MANAFUCTURING ACCOUNT 1023

LECTURER NAME: Puan Zarith Najiha Binti Azlan

CLASS: DBFC2

GROUP MEMBERS: 1. Muhammad Imran Aulia Bin Muhamad Favillah
(BMF20-07-072)

2. Muhamad Suhayl Aiman Bin Mohamed Suhaimi @ Zuki
(BMF20-07-078)

3. Muhamad Syafie Rusyaidie Bin Azmi
(BMF20-07-003)

4. Naim Asnawi Bin Muhammad Nasri
(BMF20-07-090)

5. Mohamad Syahmi Adli Bin Adnan
(BMF20-07-083)

BACKGROUND OF COMPANY

• Paradise cookies formerly Paradise cookies Enterprise bakes and sells many kind of
cookies such as double choc cookies, macadamia cookies, chocolate cookies, white
chocolate cookies and other baked goods.

• Paradise cookies was incorporated in Shah Alam, Malaysia on January 1, 2019.
• The first hot baked private store was opening in Sungai Buloh and officiated by the

founder himself, Suhayl Aiman on November 15, 2019 today, its operates over 20
succesful Hot baked stores in Malaysia
• Currently there are nine varieties of chocholate chip cookies which are freshly baked
throughout the day in each of this Hot baked store.
• The “Fresh Smell” from our Hot-baked store has been an irresistible aroma for our freshly
baked cookies to be enjoyed by true cookie lovers everywhere.

OUR VISION, MISSION AND OBJECTIVE

VISION
-Committed to ensuring the products produced are of high quality and satisfy

MISSION
- To make the best cookies ever made in entire Malaysia

OBJECTIVE
-To consistently and effectively present Paradise Cookies brand message to the target
segments
-To motivate customers to buy Paradise Cookies

Method: Outline the most effective and cost efficient promotional plan for presenting
brand benefits, attributes and building brand awareness and image in order to accomplish
objectives

ORGANIZATION

President: Vice President: Baker:
Naim Asnawi Bin Muhamad Suhayl Muhammad Imran
Muhamad Nasri Aiman Bin Mohamed Aulia Bin Muhamad

Suhaimi Favillah

Baker:Mohamad
Syahmi Adli Bin Adnan

Cashier:Muhamad
Syafie Rusyaidie Bin

Azmi

The Ingredient Measurement

• Melt the butter and mix it with flour
• Mix them with 2 eggs
• Pour granulated sugar to mix it with butter and flour
• Pour ¼ of brown sugar and baking powder mix it slowly
• Put them inside a fridge for 1 to 2 hours
• After that, take a scoop and put them on a baking tray
• Bake it in the oven for about 10-50
• Leave it cold and ready to serve

Ingredient
1. Butter
2. Eggs
3. Baking powder
4. Brown sugar
5. Granulated sugar
6. Flour
7. Cocoa

All the cost that involves in manufacturing the product is:

RM2.60/500g RM5.00/500g
500x2=RM5.20/1kg 500x2=RM10.00/1kg
30g for 1 jar of cookies 30g for 1 jar of cookies
750g for 25 jars of cookies 750g for 25 jard of cookies

750g for 1 day 750g for 1 day
22500g for 1 month 22500g for 1 month
22.5KG for 1 month 22.5KG for 1 month

22.5x12 22.5x12
270KG for 1 year 270KG for 1 year
540 packets of brown sugar each year 540 packets of brown sugar each year

540x2.6 540x5.00
RM1404 RM2700

We will buy “Gula Prai” that cost RM1404 because it is cheaper for a year then “csr brown sugar”
and the brand are more familiar can be seen at almost every supermarket and mini market.

2.05/850g 3.00/1Kg
2.40/1kg 3.00/1kg
50g for 1 jar of cookies 50g for 1 jar of cookies
1250g for 25 jars of cookies 1250g for 25 jars of cookies
1250g for 1 day 1250g for 1 day
37500g for 1 month 37500g for 1 month
450000g for 1 year 450000g for 1 year
450kg for 1 year 450Kg for 1 year
529 packets of flour each year 450 packets of flour each year
529x2.05
RM1084.45 450x3
RM1350

We choose “tepung cap ros” flour that cost RM1084.45 because it is cheaper to make rather than
“tepung cap sauh” and both have same quality with different price.

6.50/ 15 pcs 7.80/ 15 pcs
2 pcs for 1 jar of cookies 2 pcs for 1 jar of cookies
9 pcs for 25 jars of cookies 9 pcs for 25 jars of cookies

9 pcs for 1 day 9 pcs for 1 day
270 pcs for 1 month 270 pcs for 1 year
3240 pcs for 1 year 3240 pcs for 1 year

216 eggs tray 216 eggs tray
216x6.50 216x7.80

RM1404 RM1684.8

We choose “q plus” eggs tray that cost RM1404 because they sell it with adorable price which is
RM1404 per annum.

2.95/1KG 2.95/1KG
30g for 1 jar of cookies 30g for 1 jar of cookies
750g for 25 jars of cookies 750g for 25 jars of cookies

750g for 1 day 750g for 1 day
22500g for 1 month 22500g for 1 month
270000g for 1 year 270000g for 1 year

270Kg for 1 year 270Kg for 1 year
270 packets each year 270 packets each year

270x2.95 270x2.95
RM796.50 RM796.50

We choose “gula prai” granulated sugar that cost RM796.50 they have the same price although
we already choose the same brand for brown sugar to make our work easier

5.00/250g 13.00/250g
60g for 1 jar of cookies 60g for 1 jar of cookies
1500g for 25 jars of cookies 1500g for 25 jars of cookies

1500g for 1 day 1500g for 1 day
45000g for 1 month 45000g for 1 month
540000g for 1 year 540000g for 1 year

540Kg for 1 year 540Kg for 1 year
2160 packets of butter each year 2160 packets of butter each year

2160x5.00 2160x13.00
RM10800 RM28080

We choose “buttercup” that cost RM10800 because the price is 2 times cheaper than anchor
butter, it will save us a lot of money for other purchases

100g/2.00 113g/5.00
10g for 1 jar of cookies 10g for 1 jar of cookies
250g for 25 jars of cookies 250g for 25 jars of cookies

250g for 1 day 250g for 1 day
7500g for 1 month 7500g for 1 month
90000g for 1 year 90000g for 1 year

90Kg for 1 year 90Kg for 1 year
900 can each year 796 can each year

900x2.00 796x5.00
RM1800 RM3980

We choose “kings” baking powder that cost RM1800 because its 2 time cheaper than “Royal”
baking powder to save up more money to purchase other ingredients.

Total Raw materials: RM17288.95

All the cost that involves to manufacturing the product are way cheaper than one of the
famous cookies brand call ‘Chipsmore’. And other than that, our cookies were healthier than
Chipsmore, and less sweet so people can consume it daily rather than thinking how sweet it was.

FORECAST OF PURCHASES AND SALES FOR A YEAR ON MONTHLY BASIS

SALES PER MONTH
25 JARS/ DAY
PRICE: RM15/JAR
25 JARS × 15 = RM 375/DAY
RM375 × 365 = RM 136875
MONTHS
January :11625
February :10500
March :11625
April :11250
May :11625
June :11250
July : 11625
August :11250
October :11625
September :11250
November :11625
December :11250

TOTAL SALES : RM 136875

PURCHASES PER MONTH
25 JARS/DAY
COST : RM3/JARS

: RM75/DAY
MONTHS
January :2325
February :2100
March :2325
April :2250
May :2325
June :2250
July : 2325
August :2250
October :2325
September :2250
November :2325
December :2250

TOTAL PURCHASES :RM27300

Recipe to make paradise cookies
• Melt the butter and mix it with flour
• Mix them with 2 eggs
• Pour granulated sugar to mix it with butter and flour
• Pour ¼ of brown sugar and baking powder mix it slowly
• Put them inside a fridge for 1 to 2 hours
• After that, take a scoop and put them on a baking tray
• Bake it in the oven for about 10-50
• Leave it cold and ready to serve

TRIAL BALANCE

MANUFACTURING ACCOUNT

STATEMENT OF PROFIT OR LOSS

STATEMENT OF FINANCIAL POSITION

CONCLUSIONS

As of conclusion, to produce a really successful product it will take a lot of
technique, move or methods and pour it once according to a correct procedure. It
begin with the types of product, the raw materials that we used and the result of it
became a quality that consumers will see and judge. It is important for us to make
something that using a cheap but good materials to minimize our cost and we
create an incredible product that we designed with love before selling it. The most
important part is based on the manufacturing portion. We also need to be careful
about the risk and strengthen our objective right before selling it.

has built its solely brand products and their products has been known by
local people. The product has been received well by the customer and they enjoy
as their response are all supportive. It is true that towards our journey there are a
lot of obstacles that we facing but we all need to keep our heads up to make
through it. I thank God for all the hardship that we have been facing and we
manage to prove that we are able to made it this far. We hope that we can sell our
product in other countries and made it as an international best selling product.

B)Refrences

1. https://www.google.com/search?q=butter&sxsrf=ALeKk03Wl2esHv-
hcifCZ5gMAbFwNGrPhg:1608625735248&source=lnms&tbm=shop&sa=X&ved=2ahUKEwj
SkJrsleHtAhXjyjgGHckHDy4Q_AUoAnoECBAQBA&biw=1366&bih=625

2. https://www.google.com/search?q=granulated+sugar&sxsrf=ALeKk02Qrz4Phgol4_SvD5B
5wSRVwDw-
Kw:1608625757313&source=lnms&tbm=shop&sa=X&ved=2ahUKEwjR7Nz2leHtAhXszjgG
HVHMCXwQ_AUoAnoECBIQBA&biw=1366&bih=625 - spd=3893603655024091715

3. https://www.google.com/search?q=eggs&sxsrf=ALeKk00WVaMiiLMqMQBFQECQFsXCYTr
-eQ:1608628321298&source=lnms&tbm=shop&sa=X&ved=2ahUKEwiWhqq9n-
HtAhUHVH0KHRykAM0Q_AUoAnoECBAQBA&biw=1366&bih=625 -
spd=13347966167418949553

4. https://www.google.com/search?q=brown+sugar&sxsrf=ALeKk01fC_-8W-
aPEblwqFkwJLYF87jckw:1608625746413&source=lnms&tbm=shop&sa=X&ved=2ahUKEwi
s08PxleHtAhXY4jgGHYMGCuEQ_AUoAnoECBEQBA&biw=1366&bih=625

NAME: MUHAMAD SYAFIE RUSYAIDIE BIN AZMI
CLASS: DBF2C
ID NO: BMF20-07-003

INDIVIDUAL REFLECTION
At least 3 entries:
One Problem faced, One Comment and One Suggestions

PROBLEM FACED
The problem we faced is when we tried to calculate all of the purchases and sales
while we need to create our own number. But after taking some time we manage
to do it.

COMMENT
This assignment teach us a lot to work in a team and improve our knowledge
about manging a business and calculating the amount of purchases and sales
through accounting. In addition we now know how to create an account
manufacturing for a company and also calculate our loss and profit

SUGGESTION
My only suggestion is that we can produce other product rather than only
cookies for example wardrobes or drinks. This will create variety products that
we all can manage it.