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Student Handout 1. Tallahassee BeanCounters organizational chart Franklin Kennedy Owner Phil Ackers President $95,000 liaison with owner Fundraising oversees construction Tucker Johnson Julie Roper Ben Hill General Manager Assistant to the Office Manager $85,000 $48,000 Supervises Team President $30,000 Purchasing Coaches Customer relations hiring, oversee Writes checks receipts & deposits Recruiting Orders concessions Dave Gott Candace Larson Asst. Coach for batting Receptionist 20,800 $22,000 Tom Tedder employees, payroll Phones, temp Asst. Coach for pitching $21,500 Michelle Shelton A/P Clerk Sam McCarty $19,000 Equipment Manager Support for Team $17,500 Management Orders, cleans Enters receipts, Receives, stores, invoices, receiving Inventories, purchase orders equipment Jack Webb Health Trainer $22,000 Players Salaries negotiated Student Handout 2. Observations of financial functions Concessions: You arrive an hour before the gates open to observe the concession operation. There is one concession booth. Holly Hope, the supervisor, rushes back and forth between the storeroom under the bleachers and the booth with needed supplies. She is always answering questions and seems to do three things at once. Toward the end of the evening, you make a trip to the storeroom with her and note that Julie Roper is manning the storeroom. She seems very efficient as she hands Holly the supplies she needs to take back upstairs. The storeroom seems to be neatly ordered and though some supplies are low, they do not seem to be in real danger of running out of anything. As you help Holly carry the supplies back to the concession booths, she tells you what a relief it is to have Julie's help, because before Julie took over, she was the one who had to stay after the game to count inventory and prepare the concession order for the next home game. She laughs when she tells you that old habits die hard, because she continued to go into the storeroom the morning after games to take inventory for awhile because it seemed so low. She finally stopped because Julie must be doing a good job, they never run out of anything. Upstairs in the stadium, you observe three people working in the booth and six college-aged, young people working the bleachers. The bleacher workers come back periodically to refill drinks and trays. You note the bleacher workers are given $50 in small bills at the beginning of the night. When they return with an empty tray, they are required to turn over the money for the tray they sold. For example, if they sold 40 drinks, they turn over $40.00. At the end of the night, each returns $50.00 to the register. Ben Hill is there to observe Holly and the workers as they count cash from the bleacher workers during the night. The concession booth closes during the ninth inning and the money counting begins. The register report shows the number of items sold and total receipts. Holly and one worker count the cash and compare the numbers with the register-generated receipts. Ben Hill arrives back from observing the money counts in parking and programs before Holly and the worker have finished and makes the two stay until the numbers balance. Ben then takes the register tape and cash to the office under the protection of an armed security guard. Ben locks the money in the safe, and leaves the register tape on Michelle's (A/P clerk) desk. The next day, Michelle and Ben recount the money to make certain it reconciles with the number of items sold on the register report. Michelle records receipts in the QuickBooks program that automatically adjusts the inventory and creates a deposit slip. Ben Hill takes the sales report summarizing the sales to Phil Ackers then personally takes the deposit to the bank. Construction of the Training Facility: A year ago, Franklin Kennedy, owner of TBC, decided to build a new training facility. A complete set of blueprints and related specifications were made available to local contractors. Five different contractors submitted sealed bids. The bids were kept in a safe in Phil Acker's office. Eight months ago, all the contractors assembled and the bids were opened. Larkin Construction had the lowest bid. Construction began six months ago and was completed by the end of the season. Phil acted as the on-site project manager. The construction loan was provided by US Bank, and the construction draws were drafted against it. The mortgage loan was issued upon completion of the construction. Phil and Ben received a bonus from Franklin Kennedy (the team owner) because the profit ratio the company achieved during the testing period was good enough to qualify for a low interest loan, saving the company a considerable amount of money over the life of the loan. Student Handout 2. Observations of financial functions (continued) Equipment Purchases: Equipment orders originate with Tucker Johnson, the general manager, or Sam McCarty, the equipment manager. When new equipment is needed, they take the list of needed equipment to Ben Hill for approval. Ben chooses a vendor and Michelle generates a purchase order in the bookkeeping program. The bookkeeping program also generates a receiving report that Michelle returns to Sam. When the equipment arrives, you observe Sam receive the shipment. He carefully counts the shipment and checks off the appropriate amounts on his receiving report. Sam later takes his receiving report to Michelle. Michelle compares the receiving report, the purchase order and the invoice to make certain all the equipment has arrived, then staples the paperwork together and gives it to Julie who generates a check. She forwards the check and supporting documentation to Ben, or Phil who checks all the paperwork before signing the check. Michelle mails the checks and picks up and opens the mail. Parking: You spend an evening watching the parking operation. You notice there are five employees working in addition to the supervisor. Two workers hand out tickets, the other three help direct and park the vehicles. The workers wear carpenter's aprons and collect $2.00 for cars and $3.00 for larger vehicles such as RVs. They put the cash in their aprons, and put a ticket under the windshield wiper of each vehicle. You count 1,500 parking spaces in the lot. The crew quits collecting money an hour after the game begins. The workers turn their aprons and remaining tickets over to the supervisor. The supervisor then takes the aprons and tickets to the ticket booth where he reconciles the number of tickets sold with the cash on hand. Ben supervises the process and verifies the amounts. Payroll: Payroll is subcontracted out to ADP Payroll Services. Permanent staff and players are paid bi-monthly. Players and some seasonal office workers have eight-month contracts while five management personnel have 12 month contracts. Salaried employees are paid on the 1st and 15th of each month. Game-day (temporary) employees are paid after each home game series. Candace Larson collects the time cards from the supervisor of each division after each game (concessions, parking, programs, ticket sales, security, and the team mascot). Each employee's time card is signed by his or her supervisor and co-signed by the person from the front office who is responsible for that division. Candace creates a consolidated timesheet after each series showing worker's name, hours worked and rate of pay. Ben Hill verifies her numbers and sends the sheet on to ADP. ADP tabulates the amount owed in payroll including matching FICA taxes, and distributes the payments. Michelle forwards the necessary funds to ADP who distributes the wages to TBC personnel. (TBC does not have a separate payroll bank account.) Salaried workers have their money deposited directly into their bank accounts; checks are written and mailed to the game-day employees. ADP sends a summary receipt to TBC. Programs: Before the season begins, and again prior to the playoffs, the team orders a large number of programs, which include player biographies, team statistics, and advertisements. Prior to each game series, TBC orders inserts that contain updated player statistics as well as information on the opposing team. Two people sell programs at each game. One salesperson is near the front gate; one is near the concession stand. The program sellers arrive before the game to stuff the new inserts into the Student Handout 2. Observations of financial functions (continued) Programs (continued): programs. They continue to sell programs until the 7 th inning. At that time they return to the ticket booth with their money and count it under the supervision of Ben Hill. The money is taken back to the office safe under armed guard. Ben and Candace determine the number of programs sold by dividing the total receipts by $3.00 (sales price). Julie checks the program inventory once a month to ensure there is no shrinkage. Michelle enters the receipts into the bookkeeping system and prepares a deposit slip. The bookkeeping program keeps a perpetual inventory count. Ben Hill or Phil Ackers deposit the money into the bank and return the deposit slip to Michelle for verification. Later in the season, when the program inventory runs low, they purchase more programs. Promotions (Fundraising): Phil Ackers hosts a series of fundraising/promotional activities throughout the Southeastern United States. He makes an occasional trip to Boston, since the TBC is affiliated with the Boston Sox. He rents a hotel conference room, displays team souvenirs, and has a team member or two sign the merchandise and autographs. The merchandise is sold to raise money for the team as well as promote the team. Phil uses Seminole Catering, a catering company staffed by Florida State University students, to provide the nonperishable items, which the caterer ships ahead to the affairs. Perishable snacks are provided by the various hotels. Phil usually drives to events within a few hours driving time of Tallahassee, and flies coach to events which are further away. Phil returns all money and receipts to Michelle. Michelle verifies the receipts, and then forwards the invoices to Julie who writes any necessary checks. Ben Hill usually deposits the promotional receipts. Tickets Sales: The ticket booth is a small wooden structure with three windows. There are three women working there Myrna Myers, Janice Lipponi, and Gerta Child. They have obviously been working together for a long time, since they spend the evening catching up on each other's grandchildren and their activities. The women meet outside the booth two hours before game time and enter the booth together. They accept cash, checks and debit cards. You notice that some of the group tickets have been pre-sold and are picked up at Myrna's window. Myrna tells you that Julie takes orders for group ticket sales over the phone, and provides Myrna with a list of those to be picked up on game day. You note that several sets of will-call tickets are not picked up. When you ask Myrna if this is unusual, she says, "No, it happens sometimes, though it seems people are less responsible these days than they were in the past." The ladies ring the sales up on simple registers, and the registers number each ticket. Attendance is calculated by the number of tickets collected at the gates. A security officer is posted nearby as tickets are sold. An hour after the opening pitch, the ladies close up the windows and count the money. Janice and Gerta are permitted to leave when Ben Hill and the security officer arrive. Ben and Myrna recount the money and verify it against the computer generated number of tickets sold. Ben takes the ticket log, along with the cash, under guard to his office safe. The next morning, Ben gives the register receipt to Michelle who enters the sales into the bookkeeping system, generates a deposit slip and adds the money to the post-game deposit. Ben Hill or Phil Ackers then deposits the money. The deposit slip is returned to Michelle for reconciliation. Student Handout 3. Game and playoff schedule Game Schedule May - September Date Opponent Location Dogs Marauders Kings Dothan, AL Home Baton Rouge, LA Knights Gorillas Dogs Home Gainesville, FL Home Marauders Kings Knights Macon, GA Home Pensacola, FL Gorillas Dogs Marauders Kings Gainesville Home Macon, GA Home May 2-4 13 - 15 21 - 22 June 5- 7 20 - 21 24 - 26 July 2-4 10 - 11 22 - 24 August 3-4 7-8 14 - 15 22 September (Playoffs) 5-6 11 - 12 19 - 20 26 - 27 Gorillas Gorillas Kings Kings Gainesville, FL Home Baton Rouge, LA Home Student Handout 4. General journal Date Amount Debit Credit To Date Amount Debit Credit To 1-May 10,451.23 2100 1100 Fl Dept of Rev. 14-May 3,016.90 5100 1500 Expense 1-May 2,500.00 6100 1100 Astro Travel 14-May 8,259.00 1100 4100 Revenue 1-May 3,000.00 6300 1100 Expense 14-May 2,354.00 1100 4400 Revenue 1-May 445.78 8180 1100 VISA 14-May 5,400.00 1100 4500 Revenue 1-May 57,848.42 8200 1100 ADP 14-May 21,208.00 1100 4600 Revenue 1-May 29,400.00 1400 2200 Johnson Print. 14-May 7,092.00 1200 4600 Revenue 1-May 75,000.00 1100 4300 Revenue-sharing 15-May 1,615.29 8200 1100 ADP 3,825.00 6200 4-May 5-May 6-May 1100 Day's Inn 15-May 1100 ADP 8130 1100 Freddy's Fix-it 15-May 2,664.00 5100 1400 Expense 2,500.00 2200 1100 Johnson Print. 15-May 4,973.20 5100 1500 Expense 13,595.00 1100 4100 Revenue 700.00 57,848.42 8200 6-May 400.00 8100 1100 Media Too 15-May 6-May 350.00 8110 1100 Merri Maids 15-May 3,285.00 1100 4400 Revenue 6-May 205.21 8115 1100 Danka 15-May 7,992.00 1100 4500 Revenue 6-May 900.00 8120 1100 Allstate 15-May 34,180.00 1100 4600 Revenue 6-May 350.00 8125 1100 Payton Brothers 15-May 9,360.00 1200 4600 Revenue 6-May 75.00 8130 1100 AIA Handyman 17-May 1,500.00 6-May 3,000.00 8135 1100 Trimax Properties 19-May 6-May 250.00 8140 1100 Helms Extermin. 6-May 115.00 8145 1100 6-May 722.43 8150 6-May 361.19 8150 6-May 387.00 6-May 500.00 8130 1100 Freddy's Fix-it 76.88 7100 1100 Bloomberg Ad 19-May 320.00 7300 1100 Seminole Cater. US PO 19-May 307.00 7400 1100 Champion 1100 City of Tall 19-May 489.00 7500 1100 Marriott-Ft. Laud. 1100 Sprint 19-May 864.00 7600 1100 Astro Travel 8155 1100 1 Hr. Cleaners 19-May 8,157.00 1100 4200 Revenue 8210 1100 ADP 20-May 2,500.00 6100 1100 Astro Travel 7-May 123.75 7100 1100 Bloomberg Ad 20-May 2,250.00 6300 1100 Expense 7-May 307.50 7300 1100 Seminole Cater. 21-May 344.94 8500 1100 Sports Chalet 7-May 495.00 7400 1100 Champion 22-May 2,312.00 6200 1100 Day's Inn 7-May 597.00 7500 1100 Marriott-Boston 29-May 10,716.91 4600 2100 Sales Tax Pay. 7-May 7,371.45 8500 1100 Sports Chalet 30-May 4,677.50 8105 1100 Canopy Roads 7-May 4,950.00 1100 4200 Revenue 30-May 14,402.00 1100 1200 A/R 8-May 486.00 7600 1100 Astro Travel 30-May 2,160.00 5110 1500 Expense 36.88 7100 1100 Bloomberg Ad 30-May 9,713.00 1100 4700 B. R. Kings 9,800.00 1100 4700 Dothan Dogs 55,240.47 1600 9000 Larkin Const. 9-May 9-May 378.00 7300 1100 Seminole Cater. 30-May 9-May 147.00 7400 1100 Champion 30-May 9-May 5,475.00 1100 4200 Revenue 31-May 5,000.00 3100 1100 F. Kennedy 11-May 1,500.00 8165 1100 Johnson Print. 31-May 5,000.00 8600 1350 Acc. Dep. 13-May 2,160.00 5100 1400 Expense 1-Jun 10,716.91 2100 13-May 3,612.00 5100 1500 Expense 1-Jun 13-May 9,720.00 1100 4100 Revenue 13-May 2,672.00 1100 4400 13-May 6,480.00 1100 13-May 24,062.00 1100 7,188.00 1200 13-May 1100 Fl Dept of Rev. 8165 1100 Johnson Print. 1-Jun 558.92 8180 1100 VISA Revenue 1-Jun 57,848.42 8200 1100 ADP 4500 Revenue 5-Jun 2,500.00 2200 1100 Johnson Print. 4600 Revenue 5-Jun 400.00 8100 1100 Media Too 4600 Revenue 5-Jun 350.00 8110 1100 Merri Maids 1,500.00 14-May 13,280.00 1500 1100 Sysco 5-Jun 205.21 8115 1100 Danka 14-May 1,800.00 5100 1400 Expense 5-Jun 900.00 8120 1100 Allstate To Date Student Handout 4. General Journal Date Amount Debit Credit Amount Debit Credit To 5-Jun 350.00 8125 1100 Payton Brothers 19-Jun 2,250.00 6300 1100 Expense 5-Jun 75.00 8130 1100 AIA Handyman 21-Jun 2,006.00 6200 1100 Day's Inn 5-Jun 3,000.00 8135 1100 Trimax Properties 21-Jun 250.00 8130 1100 Freddy's Fix-it 5-Jun 250.00 8140 1100 Helms Extermin. 21-Jun 2,299.90 8500 1100 Sports Chalet 5-Jun 100.00 8145 1100 US PO 23-Jun 1,500.00 8165 1100 Johnson Print. 5-Jun 1,311.23 8150 1100 City of Tall 24-Jun 25,500.00 1300 1100 Farmer's Supply 5-Jun 410.27 8150 1100 Sprint 24-Jun 1,826.00 5100 1400 Expense 5-Jun 402.00 8155 1100 1 Hr. Cleaners 24-Jun 2,814.30 5100 1500 Expense 5-Jun 500.00 8210 1100 ADP 24-Jun 7,569.00 1100 4100 Revenue 5-Jun 2,628.00 5100 1400 Expense 24-Jun 2,160.00 1100 4400 Revenue 4,635.85 5100 5-Jun 1500 Expense 24-Jun 5,478.00 1100 4500 Revenue 5-Jun 12,482.00 1100 4100 Revenue 24-Jun 16,880.00 1100 4600 Revenue 5-Jun 3,255.00 1100 4400 Revenue 24-Jun 12,540.00 1200 4600 Revenue 5-Jun 7,884.00 1100 4500 Revenue 25-Jun 1,199.00 5100 1400 Expense 5-Jun 29,800.00 1100 4600 Revenue 25-Jun 1,942.85 5100 1500 Expense 5-Jun 10,500.00 1200 4600 Revenue 25-Jun 5,339.00 1100 4100 Revenue 6-Jun 3,116.00 5100 1400 Expense 25-Jun 1,469.00 1100 4400 Revenue 6-Jun 4,895.90 5100 1500 Expense 25-Jun 3,597.00 1100 4500 Revenue 6-Jun 13,171.00 1100 4100 Revenue 25-Jun 12,396.00 1100 4600 Revenue 6-Jun 3,225.00 1100 4400 Revenue 25-Jun 10,944.00 1200 4600 Revenue 6-Jun 9,348.00 1100 4500 Revenue 26-Jun 9,575.00 1500 1100 Sysco 6-Jun 36,697.00 1100 4600 Revenue 26-Jun 8,474.75 8105 1100 Canopy Roads 6-Jun 9,048.00 1200 4600 Revenue 26-Jun 1,638.03 8200 1100 ADP 7-Jun 1,642.47 8200 1100 ADP 26-Jun 2,184.00 5100 1400 Expense 7-Jun 1,819.44 8500 1100 Sports Chalet 26-Jun 3,564.65 5100 1500 Expense 7-Jun 2,268.00 5100 1400 Expense 26-Jun 9,772.00 1100 4100 Revenue 7-Jun 4,203.60 5100 1500 Expense 26-Jun 2,760.00 1100 4400 Revenue 7-Jun 11,346.00 1100 4100 Revenue 26-Jun 6,552.00 1100 4500 Revenue 7-Jun 3,119.00 1100 4400 Revenue 26-Jun 25,600.00 1100 4600 Revenue 7-Jun 6,804.00 1100 4500 Revenue 26-Jun 16,020.00 1200 4600 Revenue 7-Jun 28,730.00 1100 4600 Revenue 27-Jun 11,628.00 1100 1200 A/R 9,840.00 1200 4600 Revenue 28-Jun 157,148.01 1600 9000 Larkin Const. 1100 Sysco 29-Jun 19,329.63 4100 2100 Sales Tax Pay. 7-Jun 8-Jun 15,890.00 1500 15-Jun 57,848.42 8200 1100 ADP 30-Jun 15,000.00 3100 1100 F. Kennedy 16-Jun 104.36 7100 1100 Bloomberg Ad 30-Jun 33,500.00 8130 1100 Freddy's Fix-it 16-Jun 340.75 7300 1100 Seminole Cater. 30-Jun 6,500.00 8160 1100 Pen. Knights 16-Jun 417.00 7400 1100 Champion 30-Jun 7,000.00 8160 1100 Dothan Dogs 16-Jun 898.00 7500 1100 Marriott-Boston 30-Jun 5,000.00 8600 1350 Acc. Dep. 16-Jun 582.00 7600 1100 Astro Travel 30-Jun 3,445.00 5110 1500 Expense 16-Jun 4,175.00 1100 4200 Revenue 30-Jun 7,400.00 1100 4700 Gsville Gorillas 17-Jun 2,000.00 8130 1100 Freddy's Fix-it 1-Jul 19,329.63 2100 1100 Fl Dept of Rev. 19-Jun 2,500.00 6100 1100 Astro Travel 1-Jul 2,500.00 6100 1100 Astro Travel To Date 1100 Expense 16-Jul 80.00 7100 1100 Bloomberg Ad 8180 1100 VISA 16-Jul 653.75 7300 1100 Seminole Cater. 1-Jul 57,848.42 8200 1100 ADP 16-Jul 320.00 7400 1100 Champion 2-Jul 2,500.00 2200 1100 Johnson Print. 16-Jul 876.00 7500 1100 Marriott-Miami 254.00 7600 1100 Astro Travel 1100 4200 Revenue Student Handout 4. General Journal Date 1-Jul 1-Jul Amount Debit Credit 3,000.00 6300 621.02 Amount Debit Credit To 2-Jul 400.00 8100 1100 Media Too 16-Jul 2-Jul 350.00 8110 1100 Merri Maids 16-Jul 2-Jul 205.21 8115 1100 Danka 18-Jul 35.00 7100 1100 Bloomberg Ad 2-Jul 900.00 8120 1100 Allstate 18-Jul 540.00 7300 1100 Seminole Cater. 2-Jul 350.00 8125 1100 Payton Brothers 18-Jul 140.00 7400 1100 Champion 2-Jul 75.00 8130 1100 AIA Handyman 18-Jul 1,200.00 8130 1100 Freddy's Fix-it 2-Jul 3,000.00 8135 1100 Trimax Properties 18-Jul 6,400.00 1100 4200 Revenue 2-Jul 250.00 8140 1100 Helms Extermin. 21-Jul 2,500.00 6100 1100 Astro Travel 2-Jul 100.00 8145 1100 US PO 21-Jul 3,000.00 6300 1100 Expense 2-Jul 812.33 8150 1100 City of Tall 24-Jul 3,978.00 6200 1100 Day's Inn 2-Jul 404.16 8150 1100 Sprint 29-Jul 8,962.12 4100 2100 Sales Tax Pay. 2-Jul 352.00 8155 1100 1 Hr. Cleaners 30-Jul 4,193.70 8105 1100 Canopy Roads 2-Jul 500.00 8210 1100 ADP 30-Jul 1200 A/R 3-Jul 48.75 7100 1100 Bloomberg Ad 30-Jul 5,000.00 8600 1350 Acc. Dep. 3-Jul 296.25 7300 1100 Seminole Cater. 30-Jul 1,290.00 5110 1500 Expense 3-Jul 195.00 7400 1100 Champion 30-Jul 13,000.00 1100 4700 Macon Marauders 3-Jul 378.00 1100 Marriott-Jacksonville 30-Jul 12,000.00 1100 4700 Pen. Knights 177,136.49 1600 3-Jul 7500 1100 Phil Ackers 30-Jul 1100 4200 Revenue 31-Jul 4-Jul 4,335.00 6200 1100 Holiday Inn 4-Jul 1,000.00 8130 1100 8-Jul 1,500.00 8165 10-Jul 3,078.00 5100 10-Jul 5,307.70 5100 10-Jul 14,342.00 10-Jul 10-Jul 13,130.00 1100 9000 Larkin Const. 3100 1100 F. Kennedy 1-Aug 8,962.12 2100 1100 Fl Dept of Rev. Freddy's Fix-it 1-Aug 1,500.00 8120 1100 Allstate 1100 Johnson Print. 1-Aug 667.52 8180 1100 VISA 1400 Expense 1-Aug 57,848.42 8200 1100 ADP 1500 Expense 2-Aug 2,500.00 6100 1100 Astro Travel 1100 4100 Revenue 2-Aug 2,250.00 6300 1100 Expense 3,225.00 1100 4400 Revenue 4-Aug 2,210.00 6200 1100 Day's Inn 9,234.00 1100 4500 Revenue 5-Aug 250.00 8130 1100 Freddy's Fix-it 10-Jul 33,290.00 1100 4600 Revenue 5-Aug 1,500.00 8165 1100 Johnson Print. 10-Jul 13,800.00 1200 4600 Revenue 7-Aug 2,500.00 2200 1100 Johnson Print. 3-Jul 187.50 7600 5,200.00 10,950.00 15,000.00 11-Jul 1,037.21 8200 1100 ADP 7-Aug 400.00 8100 1100 Media Too 11-Jul 2,940.00 5100 1400 Expense 7-Aug 350.00 8110 1100 Merri Maids 11-Jul 4,585.70 5100 1500 Expense 7-Aug 205.21 8115 1100 Danka 11-Jul 12,602.00 1100 4100 Revenue 7-Aug 900.00 8120 1100 Allstate 11-Jul 3,270.00 1100 4400 Revenue 7-Aug 350.00 8125 1100 Payton Brothers 11-Jul 8,820.00 1100 4500 Revenue 7-Aug 75.00 8130 1100 AIA Handyman 11-Jul 30,544.00 1100 4600 Revenue 7-Aug 3,000.00 8135 1100 Trimax Properties 11-Jul 14,640.00 1200 4600 Revenue 7-Aug 250.00 8140 1100 Helms Extermin. 15-Jul 57,848.42 8200 1100 ADP 7-Aug 135.00 8145 1100 US PO Date Debit Credit To Student Handout 4. General Journal Date Debit Credit To 8150 1100 City of Tall 22-Aug 44,788.00 1100 4600 Revenue 7-Aug 386.24 8150 1100 Sprint 22-Aug 26,280.00 1200 4600 Revenue 7-Aug 325.00 8155 1100 1 Hr. Cleaners 23-Aug 13,230.00 1500 1100 Sysco 7-Aug 500.00 8210 1100 ADP 25-Aug 241.88 7100 1100 Bloomberg Ad 7-Aug 2,204.79 8500 1100 Sports Chalet 25-Aug 319.75 7300 1100 Seminole Cater. 7-Aug 3,034.00 5100 1400 Expense 25-Aug 867.00 7400 1100 Champion 7-Aug 5,371.00 5100 1500 Expense 25-Aug 721.00 7500 1100 Marriott-Boston 7-Aug 14,760.00 1100 4100 Revenue 25-Aug 581.00 7600 1100 Astro Travel 7-Aug 3,240.00 1100 4400 Revenue 25-Aug 1100 4200 Revenue 7-Aug 9,102.00 1100 4500 Revenue 29-Aug 16,148.23 4100 2100 Sales Tax Pay. 7-Aug 34,100.00 1100 4600 Revenue 30-Aug 7,261.00 8105 1100 Canopy Roads 7-Aug 23,400.00 1200 4600 Revenue 30-Aug 8,000.00 8160 1100 B. R. Kings 8-Aug 1,188.32 8200 1100 ADP 30-Aug 26,548.00 1100 1200 A/R 8-Aug 3,397.00 5100 1400 Expense 30-Aug 1,430.00 5110 1500 Expense 8-Aug 5,733.00 5100 1500 Expense 30-Aug 9,300.00 1100 4700 Gsville Gorillas 8-Aug 15,480.00 1100 4100 Revenue 30-Aug 9,000.00 1100 4700 Macon Marauders 8-Aug 3,285.00 1100 4400 Revenue 30-Aug 194,902.18 1600 9000 Larkin Const. 8-Aug 10,191.00 1100 4500 Revenue 31-Aug 15,000.00 3100 1100 F. Kennedy 8-Aug 37,580.00 1100 4600 Revenue 1-Sep 16,148.23 2100 1100 Fl. Dept. of Revenue 8-Aug 22,080.00 1200 4600 Revenue 1-Sep 789.29 8180 1100 VISA 9-Aug 10,390.00 1500 1100 Sysco 1-Sep 57,848.42 8200 1100 ADP 2,500.00 6100 1100 Astro Travel 1-Sep 839.72 8500 1100 Sports Chalet 7-Aug 13-Aug Amount 1,432.00 Amount 9,675.00 13-Aug 2,250.00 6300 1100 Expense 2-Sep 8130 1100 Freddy's Fix-it 14-Aug 54.38 7100 1100 Bloomberg Ad 4-Sep 2,500.00 6100 250.00 1100 Astro Travel 14-Aug 668.75 7300 1100 Seminole Cater. 4-Sep 2,250.00 6300 1100 Expense 14-Aug 217.00 7400 1100 Champion 4-Sep 3,000.00 8135 1100 Trimax Properties 14-Aug 449.00 7500 1100 LaQuinta-Tampa 4-Sep 27,000.00 1400 2200 Johnson Print. 14-Aug 252.00 7600 1100 Astro Travel 5-Sep 787.52 8150 1100 City of Tall 14-Aug 2,175.00 1100 4200 Revenue 6-Sep 1,938.00 6200 1100 Motor Lodge 15-Aug 2,482.00 6200 1100 Fairfield Inn 6-Sep 392.55 8150 1100 Sprint 15-Aug 57,848.42 8200 1100 ADP 6-Sep 2,589.66 8500 1100 Sports Chalet 20-Aug 1,950.00 8130 1100 Freddy's Fix-it 7-Sep 205.21 8115 1100 Danka 20-Aug 1,500.00 8165 1100 Johnson Print. 7-Sep 7,441.41 8500 1100 Sports Chalet 189.99 8500 1100 Sports Chalet 8-Sep 2,500.00 2200 1100 Johnson Print. 22-Aug 28.13 7100 1100 Bloomberg Ad 8-Sep 900.00 8120 1100 Allstate 22-Aug 497.50 7300 1100 Seminole Cater. 9-Sep 160.00 7100 1100 Bloomberg Ad 22-Aug 112.00 7400 1100 Champion 9-Sep 367.75 7300 1100 Seminole Cater. 22-Aug 739.82 8200 1100 ADP 9-Sep 640.00 7400 1100 Champion 21-Aug 22-Aug 3,990.00 5100 1400 Expense 9-Sep 384.00 7500 1100 LaQuinta-Orlando 22-Aug 6,343.05 5100 1500 Expense 9-Sep 251.00 7600 1100 Astro Travel 22-Aug 17,159.00 1100 4100 Revenue 9-Sep 75.00 8130 1100 AIA Handyman 22-Aug 1,125.00 1100 4200 Revenue 9-Sep 1,500.00 8165 1100 Johnson Print. 22-Aug 3,255.00 1100 4400 Revenue 9-Sep 6,400.00 1100 4200 Revenue 22-Aug 11,970.00 1100 4500 Revenue 10-Sep 115.00 8145 1100 US PO Debit Credit To Student Handout 4. General Journal Date Amount Debit Credit To Date Amount 11-Sep 6,685.00 1500 1100 Sysco 27-Sep 4,661.00 5100 1400 Expense 11-Sep 500.00 8210 1100 ADP 27-Sep 4,854.10 5100 1500 Expense 11-Sep 3,570.00 5100 1400 Expense 27-Sep 13,376.00 1100 4100 Revenue 11-Sep 5,639.60 5100 1500 Expense 27-Sep 3,150.00 1100 4400 Revenue 11-Sep 15,231.00 1100 4100 Revenue 27-Sep 13,983.00 1100 4500 Revenue 11-Sep 3,225.00 1100 4400 Revenue 27-Sep 53,600.00 1100 4600 Revenue 11-Sep 10,710.00 1100 4500 Revenue 27-Sep 1,080.00 1200 4600 Revenue 11-Sep 37,720.00 1100 4600 Revenue 29-Sep 22,516.41 4100 2100 Sales Tax Pay. 2,400.00 1200 4600 Revenue 30-Sep 43,900.00 2200 1100 Johnson Print. 1100 Payton Brothers 30-Sep 15,000.00 3100 1100 F. Kennedy 11-Sep 12-Sep 350.00 8125 12-Sep 1,029.94 8200 1100 ADP 30-Sep 9,108.90 8105 1100 Canopy Roads 12-Sep 3,652.00 5100 1400 Expense 30-Sep 8,000.00 8130 1100 Freddy's Fix-it 12-Sep 5,821.35 5100 1500 Expense 30-Sep 6,000.00 8160 1100 Macon Marauders 10,000.00 8160 1100 Dothan Dogs 12-Sep 15,717.00 1100 4100 Revenue 30-Sep 12-Sep 3,270.00 1100 4400 Revenue 30-Sep 6,000.00 8160 1100 B. R. Kings 12-Sep 10,956.00 1100 4500 Revenue 30-Sep 10,000.00 8160 1100 Gsville Gorillas 12-Sep 39,776.00 1100 4600 Revenue 30-Sep 6,500.00 1100 B. R. Kings 3,480.00 1200 4600 Revenue 30-Sep 8160 8200 17,352.00 1100 Ben Hill, bonus 12-Sep 13-Sep 250.00 8140 1100 Helms Extermin. 30-Sep 34,704.00 8200 1100 P. Ackers, bonus 14-Sep 400.00 8100 1100 Media Too 30-Sep 27,832.00 1100 1200 A/R 14-Sep 2,000.00 8130 1100 Freddy's Fix-it 30-Sep 5,000.00 8600 1350 Acc. Dep. 15-Sep 387.00 8155 1100 1 Hr. Cleaners 30-Sep 5,000.00 8600 1350 Acc. Dep. 57,848.42 8200 15-Sep 1100 ADP 30-Sep 4,509.00 5110 1400 Expense 16-Sep 350.00 8110 1100 Merri Maids 30-Sep 6,352.50 5110 1500 Expense 16-Sep 10,000.00 8130 1100 Freddy's Fix-it 30-Sep 10,000.00 1100 4700 B. R. Kings 18-Sep 2,500.00 6100 1100 Astro Travel 30-Sep 10,000.00 1100 4700 Gsville Gorillas 18-Sep 2,250.00 6300 1100 Expense 30-Sep 273,765.12 1600 9000 Larkin Const. 20-Sep 1,870.00 6200 1100 Day's Inn 1500 1100 Sysco 264.38 7100 1100 Bloomberg Ad 24-Sep 412.75 7300 1100 Seminole Cater. 24-Sep 1,057.00 7400 1100 Champion 23-Sep 24-Sep 13,280.00 24-Sep 798.00 7500 1100 Marriott-Boston 24-Sep 423.00 7600 1100 Astro Travel 24-Sep 1,500.00 8165 1100 Johnson Print. 24-Sep 6,625.00 1100 4200 Revenue 26-Sep 3,724.00 5100 1400 Expense 26-Sep 6,316.40 5100 1500 Expense 26-Sep 17,335.00 1100 4100 Revenue 26-Sep 3,240.00 1100 4400 Revenue 26-Sep 11,172.00 1100 4500 Revenue 26-Sep 42,442.00 1100 4600 Revenue 1,680.00 1200 4600 Revenue 1100 ADP 26-Sep 27-Sep 633.66 8200 Student Handout 5. Chart of accounts Account # 1100 1200 1300 1350 1400 1500 1600 2100 2200 3100 4100 4200 4300 4400 4500 4600 4700 5100 5110 6100 6200 6300 7100 7300 7400 7500 7600 8100 8105 8110 8115 8120 8125 8130 8135 8140 8145 8150 8155 8160 8165 8180 8200 8210 8500 8600 9000 Account Name Cash Accounts Receivable Equipment Accumulated Depreciation Inventory: Programs Inventory: Concessions Construction in Progress Sales Tax Payable Accounts Payable Owner's equity: Owner's Draw Revenue: Concessions Revenue: Fundraising Revenue: League Revenue Sharing Revenue: Parking Revenue: Programs Revenue: Tickets Revenue: Visiting Fees (from away games) Cost of Goods Sold Cost of Goods Sold: Spoilage Away Game: Bus Rental Away Game: Hotel Away Game: Per diem Fundraising: Advertising Fundraising: Catering Fundraising: Giveaways Fundraising: Lodging & Event Space Rental Fundraising: Travel Administration: Advertising Administration: Arena Rental Administration: Cleaning Service Administration: Copier Lease Administration: Insurance Administration: Lawn Care Administration: Maintenance Administration: Rent Administration: Pest Control Administration: Postage Administration: Utilities Administration: Dry Cleaning Administration: Revenue Sharing with Visitors Administration: Printing Administration: Miscellaneous Administration: Compensation Administration: Payroll Preparation Fee Program: Equipment Expense Depreciation Construction Loan Type of Account Asset Asset Asset Contra Asset Asset Asset Asset Liability Liability Equity Income Income Income Income Income Income Income Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Liability Student Handout 6. Recurring expenses and revenues Vendor ADP Payroll Services Amount Expense $500 ADP issues payroll checks. 7.65% FICA & Medicare, 15% Federal withholding. No state income tax in Florida. ADP Payroll Services AIA Handyman $75 Allstate Insurance $900 Boston Sox Canopy Roads Monthly preparation fee. $75 per month for routine maintenance in offices (changing bulbs, etc.), larger repairs will be negotiated. $900 per month for insurance on buildings, equipment, vehicles. Franklin Kennedy, owner of the Boston Sox, helps the TBC get started each season with $75,000 seed money $75,000 for salaries. 5% of ticket Arena Rental. Due at end of month. Based on revenue attendance. City of Tallahassee varies Fees for electricity, water, sewage Danka Florida Department of Revenue $205 7.50% Franklin Kennedy varies Monthly for copier lease. Applies to ticket revenue, program sales, parking revenue and promotional sales. Monthly owner's draw (to recover seed money from beginning of season) Helms Exterminator $250 Monthly upkeep for pest control Johnson Printers Johnson Printers League Teams Media Too Merri Maids One Hour Cleaners Payton Brothers Sprint Sysco Foods Trimax Properties US Post Office $2,500 $1,500 varies $400 $350 varies $350 varies varies $3,000 varies Monthly payments for the season's programs purchased at the beginning of the year, so only inserts with updated stats have to be purchased for each game series. For inserts for each game series. Teams in the league share revenues from games, so all teams benefit from each game played. Amounts are negotiated on a game by game basis. Annual advertising contract Monthly fee for cleaning of offices and training center Dry cleaning uniforms Monthly lawn maintenance. Includes office, training field, training facilities Fees for telephone service Supplier for concession food. Monthly rental payment for office building. Postage. Student Handout 7. Pricing information Tickets Cost Sales Price Taxable Standard N/A $12.00 Yes Tax included in sales price, paid to State monthly. Disc. Standard Disc Balcony Balcony N/A N/A N/A $9.60 $5.60 $7.00 Yes Yes Yes Some groups, who prepay, get discounted tickets Parking Cost Sales Price Taxable Cars N/A $2.00 Yes Oversized Vehicles N/A $3.00 Yes Programs Cost Sales Price Taxable Programs $1.00 $3.00 Yes Inserts $0.50 Included Concessions Cost Sales Price Taxable Hamburgers $1.40 $4.00 Yes Hotdogs Popcorn Peanuts Soda Beer Condiments $1.25 $0.70 $0.70 $0.35 $1.35 $0.05 $3.00 $2.00 $2.00 $1.00 $4.00 $0.00 Yes Yes Yes Yes Yes No Tax included in sales price, paid to State monthly. Tax included in sales price, paid to State monthly. Tax included in sales price, paid to State monthly. Arena Seating Capacity= 5500 (4000 std, 1500 balcony) Student Handout 8. Away game expense invoices Cash for Players for food each trip: Number of Date Perdiem days of per Per diem given Total per given to players diem* per player diem May 1 4 $25.00 $3,000.00 May 20 3 $25.00 $2,250.00 June 19 3 $25.00 $2,250.00 July 1 4 $25.00 $3,000.00 July 21 4 $25.00 $3,000.00 August 2 3 $25.00 $2,250.00 August 13 3 $25.00 $2,250.00 September 4 3 $25.00 $2,250.00 September 18 3 $25.00 $2,250.00 *Includes one travel day per away series. Number of players and staff given per diem 30 30 30 30 30 30 30 30 30 Astro Travel Contract for Bus Rental @ $2500.00 per away game trip Hotel Invoices (Players, coaches and a few lucky staff) for Away Games: Number of Number of Dates of Hotel Stay rooms* nights May 1 - 4 17 3 May 20 - 22 17 2 June 19 - 21 17 2 July 1 - 4 17 3 July 21 - 24 17 3 August 2 - 4 17 2 August 13 - 15 17 2 September 4 - 6 17 2 September 18 - 20 17 2 *Players are required to stay 2 to a room Price per room Location $75.00 $68.00 $59.00 $85.00 $78.00 $65.00 $73.00 $57.00 $55.00 Day's Inn, Dothan, AL Day's Inn, Baton Rouge, LA Day's Inn, Gainesville, FL Holiday Inn, Macon, GA Day's Inn Pensacola, FL Day's inn Gainesville, FL Fairfield Inn, Macon, GA Motor Lodge, Gainesville, FL Day's Inn Baton Rouge, LA Student Handout 9. Equipment purchase orders, invoices, and receiving slips Purchase Invoice & Items ordered and Order Date delivery date delivered May 3 May 5 Dry-line marker Men's Jerseys Men's Pants Shoes Socks Total Shipment Price verified by Sam Qty per item Total Price or Julie 1 $429.00 $429.00 May 5 31 $29.99 $929.69 31 $69.99 $2,169.69 31 $79.99 $2,479.69 62 $21.99 $1,363.38 $7,371.45 May 18 May 20 Batting gloves Eye black Bases Total 4 2 1 $39.99 $2.99 $179.00 $159.96 $5.98 $179.00 $344.94 May 20 June 3 June 5 Sliding shorts Supporters Tape Total 28 28 10 $49.99 $14.99 $4.99 $1,399.72 $419.72 $49.90 $1,869.34 June 5 June 18 June 20 Game bats Total 10 $229.99 ` $2,299.90 $2,299.90 June 20 July 3 July 5 Practice balls /36 Game balls/dozen Machine balls/doz. Practice bats Total 7 7 10 10 $89.99 $79.99 $69.99 $69.99 $629.93 $559.93 $699.90 $699.90 $2,589.66 July 5 July 18 July 20 Batting helmets Total 28 $29.99 $839.72 $839.72 July 20 August 3 August 5 Baseball mitts Total 21 $104.99 $2,204.79 $2,204.79 August 5 August 18 August 20 First base mitts Total 1 $189.99 $189.99 $189.99 August 20 Sept. 3 Sept. 5 Bases Game balls/dozen Men's Jerseys Men's Pants Shoes Socks Total 1 4 31 31 31 62 $179.00 $79.99 $29.99 $69.99 $79.99 $21.99 $179.00 $319.96 $929.69 $2,169.69 $2,479.69 $1,363.38 $7,441.41 Sept. 5 Student Handout 10. Fundraising revenue and expense Travel, lodging, and food Date May 6 May 8 May 16 - 19 Jun 14 - 15 Jul 1 - 2 Jul 13 - 15 July 17 Aug 12 - 13 Aug 21 Aug 23 - 24 Sep 6 - 8 Sep 22 - 23 Location Boston Tallahassee Ft. Lauderdale Boston Jacksonville Miami Tallahassee Tampa Tallahassee Boston Orlando Boston Astro Travel $486.00 0.00 864.00 582.00 187.50 254.00 0.00 252.00 0.00 581.00 251.00 423.00 /--------------Billed by Hotel---------/ Room Food Amenities $490.00 $92.00 $15.00 0.00 0.00 0.00 381.00 83.00 25.00 594.00 289.00 15.00 254.00 100.00 24.00 675.00 188.00 13.00 0.00 0.00 0.00 170.00 229.00 50.00 0.00 0.00 0.00 450.00 221.00 50.00 381.00 0.00 3.00 378.00 345.00 75.00 Advertising Expenses (Invoices from Bloomberg Advertising) Date Radio Ads Flyers Print Ads TV Ads May 7 $103.75 $20.00 $0.00 $0.00 May 9 36.88 0.00 0.00 0.00 May 19 76.88 0.00 0.00 0.00 Jun 16 84.36 20.00 0.00 0.00 Jul 3 48.75 0.00 0.00 0.00 Jul 16 80.00 0.00 0.00 0.00 Jul 18 35.00 0.00 0.00 0.00 Aug 14 54.38 0.00 0.00 0.00 Aug 22 0.00 0.00 28.13 0.00 Aug 25 241.88 0.00 0.00 0.00 Sep 9 160.00 0.00 0.00 0.00 Sep 24 0.00 50.00 0.00 214.38 Invoices from Seminole Catering Date TBC Cakes Centerpieces Linens Other May 7 $150.00 $57.50 $65.00 $35.00 May 9 200.00 68.00 65.00 45.00 May 19 175.00 65.00 55.00 25.00 Jun 16 175.00 52.00 40.00 73.75 Jul 3 150.00 60.00 38.00 48.25 Jul 16 350.00 118.00 110.00 75.75 Jul 18 325.00 86.00 75.00 54.00 Aug 14 410.00 95.00 88.00 75.75 Aug 22 310.00 72.00 82.50 33.00 Aug 25 150.00 85.00 47.00 37.75 Sep 9 225.00 57.75 40.00 45.00 Sep 24 230.00 69.00 73.75 40.00 Seminole Catering provides items decorated with TBC colors and logos. Hotel Marriott Marriott Marriott Marriott Marriott La Quinta Marriott La Quinta Marriott Student Handout 10. Fundraising revenue and expense (continued) Invoices from Champion Sport Novelties Item Unit May 7 May 9 May 19 June 16 Price QTY QTY QTY QTY T-shirts $7 0 11 11 11 Baseball hats $15 5 0 10 10 Pom-poms $2 0 10 10 5 Souvenir bats $3 0 0 10 10 Bobbing-head doll $15 0 0 0 10 TBC gym bags $20 20 0 0 0 TBC Blazers $250 0 0 0 0 Bumper stickers $1 20 10 30 0 TBC flags $4 0 10 0 0 $495.00 $147.00 $307.00 $417.00 Total Invoice Item Total $123.75 36.88 76.88 104.36 48.75 80.00 35.00 54.38 28.13 241.88 160.00 264.38 Total $307.50 378.00 320.00 340.75 296.25 653.75 540.00 668.75 497.50 319.75 367.75 412.75 T-shirts Baseball hats Pom-poms Souvenir bats Bobbing-head doll TBC gym bags TBC Blazers Bumper stickers TBC flags Total Invoice Unit Price $7 $15 $2 $3 $15 $20 $250 $1 $4 July 18 Aug 14 Aug 22 QTY QTY QTY 20 11 0 0 9 5 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 29 0 0 2 $140.00 $217.00 $112.00 Aug 25 QTY 5 5 0 0 0 0 3 7 0 $867.00 July 3 QTY 10 0 10 10 1 0 0 20 10 $195.00 July 16 QTY 10 0 5 10 0 10 0 10 0 $320.00 Sept 9 Sept 24 QTY QTY 10 1 10 3 10 0 10 0 10 0 10 0 0 4 0 5 5 0 $640.00 $1,057.00 Student Handout 10. Fundraising revenue and expense (continued) Fundraiser May 6 Boston, MA Donor Barney Smith Nick Antonio Jack Washington Everett Rosenbaum Buster Rhimes Amount $1,000.00 $1,000.00 $1,000.00 $1,000.00 $950.00 Harry Roswell Oliver Newton Gerald Lopez Flora Fawn Bambi Kelly Fontana Rogers $4,200.00 $200.00 $200.00 $200.00 $200.00 $475.00 May 16 - 18 Ft. Lauderdale, FL John Yumo George Thomas Suzy Lee $3,075.00 $357.00 $4,725.00 June 14 - 15 Boston, MA Joe Icerman Jerry Jenkins Terry Redford $2,000.00 $2,000.00 $175.00 July 1 - 2 Jacksonville, FL Robert Taylor Joe Caldwell Lance Cox Misty Moss $500.00 $500.00 $500.00 $9,450.00 July 13 - 15 Miami, FL Mitchell Plumbing Georgia Drywall No. Florida Doors Panhandle Beer Hampton Attny Precision Paints Toni Gams Pepper Salsa $2,500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $100.00 $100.00 May 8 Tallahassee, FL Fundraiser July 17 Tallahassee, FL Donor Larry John Julie Harris August 12 - 13 Tampa, FL Hannah Hamilton Harriet Sellers Mabel Burns M. Mendenhall Opal Drew Penelope Walker $500.00 $500.00 $500.00 $500.00 $100.00 $75.00 August 21 Tallahassee, FL Marks & Assoc. Tarpon Electric Capital Motor Co. Wakulla Pools Moody Service Service Plus $300.00 $100.00 $100.00 $300.00 $100.00 $225.00 August 23 - 24 Boston, MA Murphy Oil Corp Jason Wozniak Cyndi Goodbody Suzi Cuddle $7,000.00 $2,000.00 $300.00 $375.00 Sept. 6 - 8 Orlando, FL Jose Garcia Eric Menendez Robin Egg $3,000.00 $2,000.00 $1,400.00 Ann Johnson Ted Ramsey Hunter Keaton $4,000.00 $750.00 $375.00 $1,500.00 Sept. 22 - 23 Boston, MA Amount $5,700.00 $700.00 Student Handout 11. Payroll Student Handout 11. Payroll (continued) Hours Hourly May Wage 13-15 Area Name Concessions Concessions Concessions Concessions Concessions Tuney, P. Hernandez, R. Fitzgerald, L. Maroney, M Hope, H. $6.00 $6.00 $6.00 $6.00 $6.00 Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Garcia, M. Newman, T. Bennett, M. Zimmerman, G. Valroy, G. Sheffield, K. Fuentes, P. Donaldson, D. Cook, B. Stapleton, A. $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 Parking Parking Parking Parking Parking Parking Houser, R. Kelley, D. Fernandez, H. Johnson, E. Kapella, K. Fusilli, G. Parking Hours Hours Hours Hours Hours Hours Hours June June July Aug Aug Sept Sept 5-7 24-26 10-11 7-8 22 11-12 26-27 10.0 9.5 9.5 9.0 10.0 9.5 9.5 9.5 9.5 10.0 9.5 10.0 9.0 11.0 9.5 6.0 6.5 6.5 3.5 6.3 6.0 6.5 7.5 3.3 3.0 4.0 6.0 6.5 7.0 6.5 6.0 6.0 7.0 7.0 7.8 3.0 3.3 3.3 4.5 3.0 3.0 6.0 6.0 9.5 12.0 10.0 10.5 9.5 12.0 9.5 10.5 $6.00 $6.00 $6.00 $6.00 $6.00 $6.00 9.0 12.0 9.5 9.0 12.0 Flanagon, B. $6.00 12.0 Parking Brighton, Y. $6.00 Tickets Tickets Tickets Myers, M. Lipponi, J. Child, G. $7.25 $7.25 $7.25 10.0 10.0 10.0 Programs Programs Riley, S. Stivers, K. $6.00 $6.00 Security Webster, P. Security Mascot 10.0 10.0 9.5 12.0 10.0 10.0 9.5 12.0 10.0 11.0 4.5 4.0 4.0 7.5 9.5 10.0 6.3 6.3 7.0 3.0 7.0 6.0 7.0 5.0 6.5 6.3 7.0 6.5 7.0 6.8 4.0 6.0 7.0 3.0 3.5 4.0 3.0 3.0 4.0 4.0 4.0 4.0 5.0 11.0 6.0 7.0 6.0 12.0 3.8 7.0 7.0 3.5 5.0 6.5 6.0 6.5 11.0 7.5 3.5 6.5 3.5 Contract Area Name Length Amount Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Player Abelson, B. Bailey, R. Biancalana, B. Brett, J. Bridges, S. Buckner, W. Campbell, L. Chester, B. Curtis, J. Dell, Aaron Fox, V. Holstein, D. Johnson, J. McArthur, M. Merrick, J. Patek, F. Oquindo, I. Ortega, J. Pryor, K. Santiago, J. Stalker, K. Wahlburg, W. Wash, U.R. 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months 8 months $25,000.00 $24,000.00 $20,000.00 $25,000.00 $22,000.00 $23,000.00 $28,000.00 $24,000.00 $25,000.00 $20,000.00 $21,000.00 $22,000.00 $23,000.00 $24,000.00 $25,000.00 $26,000.00 $27,000.00 $20,000.00 $21,000.00 $22,000.00 $23,000.00 $24,000.00 $25,000.00 Player Ziegler, H. 8 months $26,000.00 Ackers, P Roper, J. Hill, B Larson, C. Shelton, M. Johnson, T. McCarty, S. Webb, J Tedder, T 12 months 12 months 12 months 8 months 8 months 8 months $95,000.00 $30,000.00 $48,000.00 $22,000.00 $19,000.00 $85,000.00 $17,500.00 $22,000.00 $21,500.00 Gott, D 8 months $20,800.00 11.5 6.0 6.0 10.0 10.5 10.0 10.5 10.5 10.5 6.0 6.0 6.0 6.0 6.0 6.0 9.0 9.0 9.0 6.0 6.0 6.0 3.5 3.5 3.5 6.5 6.5 7.0 7.0 6.0 6.0 4.5 4.5 6.5 6.5 6.3 6.3 5.0 5.0 3.0 3.0 $7.25 14.0 14.0 14.0 9.5 14.0 5.0 8.5 5.0 Office Office Office Office Office Office Office Office Office Evans, B. $7.25 14.0 14.0 14.0 9.5 14.0 5.0 8.5 5.0 Office Wonka, W. $7.25 12.0 12.5 13.0 9.0 11.5 4.0 8.0 4.0 8 months 8 months 12 months Student Handout 12. Construction invoices received by TBC. Larkin Construction Company, Application for Payment, certified for payment Jun 30, Phil Ackers General conditions Demolition Site work Landscape, sod Concrete Masonry Structural steel Carpentry Thermal, moisture Doors, windows, etc. Stucco, drywall etc. Floor covering Painting Specialties Toilet, accessories Sign reconst. Plumbing etc Heating, a/c Electrical Sound system Scheduled Value 177,404.70 16,000.00 39,994.00 4,600.00 54,487.00 25,000.00 152,147.00 18,000.00 8,319.00 25,000.00 28,500.00 6,400.00 10,000.00 7,270.00 3,584.00 645.00 13,237.00 58,407.00 62,000.00 4,000.00 Previous work complete 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Work completed In May 17,740.47 15,500.00 22,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 714,994.70 0.00 55,240.47 Total Pct. completed to date comp. 17,740.47 0.10 15,500.00 0.97 22,000.00 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55,240.47 0.08 Balance Retained by to General finish Contractor 159,664.23 1,774.05 500.00 1,550.00 17,994.00 2,200.00 4,600.00 0.00 54,487.00 0.00 25,000.00 0.00 152,147.00 0.00 18,000.00 0.00 8,319.00 0.00 25,000.00 0.00 28,500.00 0.00 6,400.00 0.00 10,000.00 0.00 7,270.00 0.00 3,584.00 0.00 645.00 0.00 13,237.00 0.00 58,407.00 0.00 62,000.00 0.00 4,000.00 0.00 659,754.23 5,524.05 Larkin Construction Company, Application for Payment, certified for payment Jun 30, Phil Ackers Previous Work Total Pct. Balance Retained by Scheduled work completed completed to General Value complete In June to date comp. finish Contractor 177,404.70 17,740.47 15,816.80 33,557.27 0.19 143,847.43 3,355.73 General conditions 16,000.00 15,500.00 500.00 16,000.00 1.00 0.00 1,600.00 Demolition 39,994.00 22,000.00 18,000.00 40,000.00 1.00 -6.00 4,000.00 Site work 4,600.00 0.00 0.00 0.00 0.00 4,600.00 0.00 Landscape, sod 54,487.00 0.00 29,967.85 29,967.85 0.55 24,519.15 2,996.79 Concrete 25,000.00 0.00 0.00 0.00 0.00 25,000.00 0.00 Masonry 152,147.00 0.00 55,229.36 55,229.36 0.36 96,917.64 5,522.94 Structural steel 18,000.00 0.00 5,000.00 5,000.00 0.28 13,000.00 500.00 Carpentry 8,319.00 0.00 2,000.00 2,000.00 0.24 6,319.00 200.00 Thermal, moisture 25,000.00 0.00 15,000.00 15,000.00 0.60 10,000.00 1,500.00 Doors, windows, etc. 28,500.00 0.00 0.00 0.00 0.00 28,500.00 0.00 Stucco, drywall etc. 6,400.00 0.00 0.00 0.00 0.00 6,400.00 0.00 Floor covering 10,000.00 0.00 0.00 0.00 0.00 10,000.00 0.00 Painting 7,270.00 0.00 0.00 0.00 0.00 7,270.00 0.00 Specialties 3,584.00 0.00 0.00 0.00 0.00 3,584.00 0.00 Toilet, accessories 645.00 0.00 0.00 0.00 0.00 645.00 0.00 Sign reconst. 13,237.00 0.00 3,500.00 3,500.00 0.26 9,737.00 350.00 Plumbing etc 58,407.00 0.00 10,789.00 10,789.00 0.18 47,618.00 1,078.90 Heating, a/c 62,000.00 0.00 1,345.00 1,345.00 0.02 60,655.00 134.50 Electrical 4,000.00 0.00 0.00 0.00 0.00 4,000.00 0.00 Sound system 714,994.70 Total 55,240.47 157,148.01 212,388.48 0.30 502,606.22 21,238.85 Student Handout 12. Construction invoices received by TBC (continued) Larkin Construction Company, Application for Payment, certified for payment Jul 31, Phil Ackers Previous Work Total Pct. Balance Retained by Scheduled work completed completed to General General conditions Demolition Site work Landscape, sod Concrete Masonry Structural steel Carpentry Thermal, moisture Doors, windows, etc. Stucco, drywall etc. Floor covering Painting Specialties Toilet, accessories Sign reconst. Plumbing etc Heating, a/c Electrical Sound system Subtotal Chg Order July General conditions Site work Thermal, moisture Masonry Carpentry Doors, windows Stucco, drywall etc. Specialties Plumbing etc Heating a/c Value 177,404.70 16,000.00 39,994.00 4,600.00 54,487.00 25,000.00 152,147.00 18,000.00 8,319.00 25,000.00 28,500.00 6,400.00 10,000.00 7,270.00 3,584.00 645.00 13,237.00 58,407.00 62,000.00 4,000.00 714,994.70 5,586.00 1,184.00 568.00 1,484.00 4,410.00 11,323.00 30,052.00 2,000.00 4,237.00 1,000.00 complete 33,557.27 16,000.00 40,000.00 0.00 29,967.85 0.00 55,229.36 5,000.00 2,000.00 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00 3,500.00 10,789.00 1,345.00 0.00 In July 15,816.80 0.00 0.00 0.00 29,967.85 0.00 55,229.36 5,000.00 3,000.00 2,000.00 1,000.00 0.00 1,000.00 0.00 0.00 0.00 4,000.00 15,000.00 32,550.00 0.00 212,388.48 164,564.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 689.25 962.40 0.00 1,600.83 5,320.00 0.00 1,000.00 2,000.00 0.00 to date comp. 49,374.07 0.28 16,000.00 1.00 40,000.00 1.00 0.00 0.00 59,935.70 1.10 0.00 0.00 110,458.72 0.73 10,000.00 0.56 5,000.00 0.60 17,000.00 0.68 1,000.00 0.04 0.00 0.00 1,000.00 0.10 0.00 0.00 0.00 0.00 0.00 0.00 7,500.00 0.57 25,789.00 0.44 33,895.00 0.55 0.00 0.00 finish 128,030.63 0.00 -6.00 4,600.00 -5,448.70 25,000.00 41,688.28 8,000.00 3,319.00 8,000.00 27,500.00 6,400.00 9,000.00 7,270.00 3,584.00 645.00 5,737.00 32,618.00 28,105.00 4,000.00 Contractor 4,937.41 1,600.00 4,000.00 0.00 5,993.57 0.00 11,045.87 1,000.00 500.00 1,700.00 100.00 0.00 100.00 0.00 0.00 0.00 750.00 2,578.90 3,389.50 0.00 376,952.49 0.53 338,042.21 37,695.25 1,000.00 689.25 962.40 0.00 1,600.83 5,320.00 0.00 1,000.00 2,000.00 0.00 0.18 0.58 1.69 0.00 0.36 0.47 0.00 0.50 0.47 0.00 4,586.00 494.75 -394.40 1,484.00 2,809.17 6,003.00 30,052.00 1,000.00 2,237.00 1,000.00 100.00 68.93 96.24 0.00 160.08 532.00 0.00 100.00 200.00 0.00 Subtotal 61,844.00 Total 776,838.70 0.00 12,572.48 12,572.48 212,388.48 177,136.49 0.20 389,524.97 49,271.52 1,257.25 387,313.73 38,952.50 Student Handout 12. Construction invoices received by TBC (continued) Larkin Construction Company, Application for Payment, certified for payment Aug 31, Phil Ackers Previous Work Total Pct. Balance Retained by Scheduled work completed completed to General Value complete In August to date comp. finish Contractor 177,404.70 49,374.07 15,816.80 65,190.87 0.37 112,213.83 6,519.09 General conditions 16,000.00 16,000.00 0.00 16,000.00 1.00 0.00 1,600.00 Demolition 39,994.00 40,000.00 0.00 40,000.00 1.00 -6.00 4,000.00 Site work 4,600.00 0.00 1,000.00 1,000.00 0.22 3,600.00 100.00 Landscape, sod 54,487.00 59,935.70 0.00 59,935.70 1.10 -5,448.70 5,993.57 Concrete 25,000.00 0.00 5,000.00 5,000.00 0.20 20,000.00 500.00 Masonry 152,147.00 110,458.72 55,229.36 165,688.08 1.09 -13,541.08 16,568.81 Structural steel 18,000.00 10,000.00 5,000.00 15,000.00 0.83 3,000.00 1,500.00 Carpentry 8,319.00 5,000.00 3,000.00 8,000.00 0.96 319.00 800.00 Thermal, moisture 25,000.00 17,000.00 2,000.00 19,000.00 0.76 6,000.00 1,900.00 Doors, windows, etc. 28,500.00 1,000.00 10,000.00 11,000.00 0.39 17,500.00 1,100.00 Stucco, drywall etc. 6,400.00 0.00 6,000.00 6,000.00 0.94 400.00 600.00 Floor covering 10,000.00 1,000.00 8,000.00 9,000.00 0.90 1,000.00 900.00 Painting 7,270.00 0.00 500.00 500.00 0.07 6,770.00 50.00 Specialties 3,584.00 0.00 3,621.00 3,621.00 1.01 -37.00 362.10 Toilet, accessories 645.00 0.00 640.00 640.00 0.99 5.00 64.00 Sign reconst. 13,237.00 7,500.00 2,000.00 9,500.00 0.72 3,737.00 950.00 Plumbing etc 58,407.00 25,789.00 10,000.00 35,789.00 0.61 22,618.00 3,578.90 Heating, a/c 62,000.00 33,895.00 32,550.00 66,445.00 1.07 -4,445.00 6,644.50 Electrical 4,000.00 0.00 0.00 0.00 0.00 4,000.00 0.00 Sound system 714,994.70 376,952.49 160,357.16 537,309.65 0.75 177,685.05 53,730.97 Subtotal Chg Order July General conditions Site work Thermal, moisture Masonry Carpentry Doors, windows Stucco, drywall etc. Specialties Plumbing etc Heating a/c Subtotal Chg Order August General conditions Doors, windows Carpentry Heating a/c Site work Subtotal Total 5,586.00 1,184.00 568.00 1,484.00 4,410.00 11,323.00 30,052.00 2,000.00 4,237.00 1,000.00 61,844.00 1,134.00 2,000.00 9,270.00 2,000.00 2,000.00 16,404.00 793,242.70 1,000.00 689.25 962.40 0.00 1,600.83 5,320.00 0.00 1,000.00 2,000.00 0.00 12,572.48 1,000.00 500.00 0.00 200.00 1,600.83 6,000.00 15,000.00 1,000.00 0.00 1,295.18 26,596.01 2,000.00 1,189.25 962.40 200.00 3,201.66 11,320.00 15,000.00 2,000.00 2,000.00 1,295.18 39,168.49 0.36 1.00 1.69 0.13 0.73 1.00 0.50 1.00 0.47 1.30 8.18 3,586.00 -5.25 -394.40 1,284.00 1,208.34 3.00 15,052.00 0.00 2,237.00 -295.18 22,675.51 200.00 118.93 96.24 20.00 320.17 1,132.00 1,500.00 200.00 200.00 129.52 3,916.85 0.00 134.00 0.00 1,000.00 0.00 5,000.00 0.00 1,000.00 0.00 815.00 0.00 7,949.00 389,524.97 194,902.17 134.00 1,000.00 5,000.00 1,000.00 815.00 7,949.00 584,427.14 0.12 0.50 0.54 0.50 0.41 0.48 1,000.00 1,000.00 4,270.00 1,000.00 1,185.00 8,455.00 208,815.56 13.40 100.00 500.00 100.00 81.50 794.90 58,442.71 Student Handout 12. Construction invoices received by TBC (continued) Larkin Construction Company, Application for Payment, certified for payment Sep 30, Phil Ackers General conditions Demolition Site work Landscape, sod Concrete Masonry Structural steel Carpentry Thermal, moisture Doors, windows, etc. Stucco, drywall etc. Floor covering Painting Specialties Toilet, accessories Sign reconst. Plumbing etc Heating, a/c Electrical Sound system Scheduled Prior Completed Value completed In Sept. 177,404.70 65,190.87 112,213.83 16,000.00 16,000.00 0.00 39,994.00 40,000.00 0.00 4,600.00 1,000.00 3,600.00 54,487.00 59,935.70 0.00 25,000.00 5,000.00 20,000.00 152,147.00 165,688.08 0.00 18,000.00 15,000.00 3,150.00 8,319.00 8,000.00 334.95 25,000.00 19,000.00 6,300.00 28,500.00 11,000.00 18,375.00 6,400.00 6,000.00 420.00 10,000.00 9,000.00 1,000.00 7,270.00 500.00 7,108.50 3,584.00 3,621.00 0.00 645.00 640.00 0.00 13,237.00 9,500.00 4,073.33 58,407.00 35,789.00 23,748.90 62,000.00 66,445.00 0.00 4,000.00 0.00 4,200.00 Completed % Retained by to date comp. Bal. to finish Gen'l Contr. 177,404.70 1.00 0.00 17,740.47 16,000.00 1.00 0.00 1,600.00 40,000.00 1.00 -6.00 4,000.00 4,600.00 1.00 0.00 460.00 59,935.70 1.10 -5,448.70 5,993.57 25,000.00 1.00 0.00 2,500.00 165,688.08 1.09 -13,541.08 16,568.81 18,150.00 1.01 -150.00 1,815.00 8,334.95 1.00 -15.95 833.50 25,300.00 1.01 -300.00 2,530.00 29,375.00 1.03 -875.00 2,937.50 6,420.00 1.00 -20.00 642.00 10,000.00 1.00 0.00 1,000.00 7,608.50 1.05 -338.50 760.85 3,621.00 1.01 -37.00 362.10 640.00 0.99 5.00 64.00 13,573.33 1.03 -336.33 1,357.33 59,537.90 1.02 -1,130.90 5,953.79 66,445.00 1.07 -4,445.00 6,644.50 4,200.00 1.05 -200.00 420.00 Subtotal Chg Order July General conditions Site work Thermal, moisture Masonry Carpentry Doors, windows Stucco, drywall etc. Specialties Plumbing etc Heating a/c Subtotal Chg Order August General conditions Doors, windows Carpentry Heating a/c Site work Subtotal Chg Order Sept. Sound system Floor covering Sign reconstruction Heating a/c Thermal, moisture Subtotal Total 714,994.70 537,309.65 204,524.51 741,834.16 1.04 -26,839.46 74,183.42 5,586.00 1,184.00 568.00 1,484.00 4,410.00 11,323.00 30,052.00 2,000.00 4,237.00 1,000.00 61,844.00 2,000.00 1,189.25 962.40 200.00 3,201.66 11,320.00 15,000.00 2,000.00 2,000.00 1,295.18 39,168.49 3,586.00 0.00 0.00 1,348.20 1,600.83 0.00 16,062.40 295.18 2,500.00 1,500.00 26,892.61 5,586.00 1,189.25 962.40 1,548.20 4,802.49 11,320.00 31,062.40 2,295.18 4,500.00 2,795.18 66,061.10 1.00 1.00 1.69 1.04 1.09 1.00 1.03 1.15 1.06 2.80 1.07 0.00 -5.25 -394.40 -64.20 -392.49 3.00 -1,010.40 -295.18 -263.00 -1,795.18 -4,217.10 558.60 118.93 96.24 154.82 480.25 1,132.00 3,106.24 229.52 450.00 279.52 6,606.11 1,134.00 2,000.00 9,270.00 2,000.00 2,000.00 16,404.00 134.00 1,000.00 5,000.00 1,000.00 815.00 7,949.00 0.00 1,000.00 5,124.00 2,000.00 1,822.00 9,946.00 134.00 2,000.00 10,124.00 3,000.00 2,637.00 17,895.00 0.12 1.00 1.09 1.50 1.32 1.09 1,000.00 0.00 -854.00 -1,000.00 -637.00 -1,491.00 13.40 200.00 1,012.40 300.00 263.70 1,789.50 3,543.00 19,042.00 400.00 3,100.00 1,454.00 27,539.00 820,781.70 0.00 0.00 0.00 0.00 0.00 0.00 584,427.14 4,251.60 22,250.40 400.00 3,500.00 2,000.00 32,402.00 273,765.12 4,251.60 22,250.40 400.00 3,500.00 2,000.00 32,402.00 858,192.26 1.20 1.17 1.00 1.13 1.38 1.18 -708.60 -3,208.40 0.00 -400.00 -546.00 -4,863.00 -37,410.56 425.16 2,225.04 40.00 350.00 200.00 3,240.20 85,819.23 Student Handouts 13. Concessions Hamburgers Hotdogs Date May 13 May 14 May 15 Jun 5 Jun 6 Jun 7 Jun 24 Jun 25 Jun 26 Jul 10 Jul 11 Aug 7 Aug 8 Aug 22 Sep 11 Sep 12 Sep 26 Sep 27 Popcorn Peanuts Soda Beer Condiments # sold 540 482 689 722 752 630 441 296 560 760 700 820 860 950 840 881 981 # sold 810 725 1256 1108 1202 945 662 445 842 1140 1050 1230 1290 1425 1260 1322 1470 # sold 540 475 777 752 772 630 445 298 562 658 700 820 860 950 852 847 987 # sold 405 362 548 544 571 473 332 224 421 782 525 615 645 712 621 569 735 # sold 1080 982 1521 1322 1523 1265 885 592 1124 1802 1402 1640 1720 1952 1685 1875 1969 # sold 540 375 725 589 587 630 345 296 479 800 700 820 860 952 865 880 897 # used* 1500 0 0 1500 1500 1500 1000 0 0 2000 0 0 2000 2000 2000 2000 0 650 1050 750 800 1526 750 0 *Because it is so tedious, Julie does not count the condiments used after each game. Rather, she counts them on a sporadic basis. Invoices from Sysco (matches purchase orders) Item Hamburgers Hotdogs Popcorn Peanuts Soda Beer Cost 1.40 1.25 0.70 0.70 0.35 1.35 Condiments 0.05 QTY QTY ordered ordered May 12 June 6 2000 2500 3000 3500 2000 2500 1400 1200 4000 5000 2000 2500 QTY ordered June 24 1500 2000 1500 1000 3000 1500 QTY QTY ordered ordered QTY ordered July 9 Aug 7 Aug 22 1500 2000 1000 2500 3000 1500 1500 2000 1000 1200 1400 800 3000 4000 2000 1500 2000 1000 QTY ordered Sept 9 2000 3000 2000 1400 4000 2000 5000 Rec'd 6000 Rec'd 3000 Rec'd 4000 Rec'd 4000 Rec'd 2000 Rec'd 5000 Rec'd 13-May 7-Jun 25-Jun 10-Jul 8-Aug 23-Aug 10-Sep Student Handout 13. Concessions (continued) Perpetual Inventory, Concessions Hamburgers Beg Inventory 13-May 14-May 15-May 31-May 5-Jun 6-Jun 7-Jun 24-Jun 25-Jun 26-Jun 30-Jun 10-Jul 11-Jul 31-Jul 7-Aug 8-Aug 22-Aug 31-Aug 10-Sep 11-Sep 12-Sep 26-Sep 27-Sep 30-Sep 3,500 4,960 4,478 3,789 3,389 2,667 1,915 3,785 4,844 4,548 3,988 3,188 3,928 3,228 2,928 2,108 3,248 3,298 2,898 4,898 4,058 3,177 2,196 1,546 146 Hotdogs 4,000 6,190 5,465 4,209 3,609 2,501 1,299 3,854 5,192 4,747 3,905 3,105 4,465 3,415 3,115 1,885 3,595 3,670 3,370 6,370 5,110 3,788 2,318 1,268 68 Popcorn 3,000 4,460 3,985 3,208 3,208 2,456 1,684 3,554 4,609 4,311 3,749 3,749 4,591 3,891 3,891 3,071 4,211 4,261 4,261 6,261 5,409 4,562 3,575 2,825 2,825 Peanuts 3,000 3,995 3,633 3,085 3,085 2,541 1,970 2,697 3,365 3,141 2,720 2,720 3,138 2,613 2,613 1,998 2,753 2,841 2,841 4,241 3,620 3,051 2,316 1,516 1,516 Soda 5,500 8,420 7,438 5,917 5,317 3,995 2,472 6,207 8,322 7,730 6,606 5,806 7,004 5,602 5,102 3,462 5,742 5,790 5,290 9,290 7,605 5,730 3,761 2,235 35 Beer 2,500 3,960 3,585 2,860 2,460 1,871 1,284 3,154 4,309 4,013 3,534 2,834 3,534 2,834 2,634 1,814 2,954 3,002 2,802 4,802 3,937 3,057 2,160 1,410 60 Inventory amounts are computed after purchases, sales and end of the month spoilage write-off. Condiments 5,000 8,500 8,500 8,500 6,500 5,000 3,500 8,000 10,000 10,000 10,000 8,000 10,000 10,000 9,000 9,000 11,000 11,000 10,000 15,000 13,000 11,000 11,000 11,000 5,000 Student Handout 14. Maintenance purchase orders and invoices. Purchase Orders for Misc Maintenance: To Freddy's Fix-it PO Date May 3 Install office dividers May 15 Maintenance on weightlifting equip June 10 Repair flooring in gym June 14 June 20 July 3 July 14 Aug 5 Aug 17 Sept 2 Sept 6 Sept 13 Sept 30 Amount $700.00 $1,500.00 $2,000.00 Tires, maintenance, painting, logos all vehicles and carts in TBC colors and logos Fix broken screen doors Fix whirlpool Painting floor of gym Repair dryer Repair leaking skylight in training facility change shower heads Redo Roof on training facilities Carpet cleaning Painting offices $33,500.00 $250.00 $1,000.00 $1,200.00 $250.00 $1,950.00 $250.00 $10,000.00 $2,000.00 $8,000.00 Invoices from Freddy's Fix-it Shop Freddy's Fix-it shop (2639 Mission Rd. Tallahassee, FL 32304 Proprietor: Freddy Harris completed Item May 5 Install office dividers Maintenance for weights Repair flooring in gym Fix broken screen doors Paint and logos all vehicles and cart Fix whirlpool Paint the floor Fix dryer Repair leaky roof Change shower heads Clean carpets Redo roof Repaint offices May 17 June 17 June 21 June 30 July 4 July 18 Aug 5 Aug 20 Sept 2 Sept 14 Sept 16 Sept 30 Billed Rec'd by $700 Julie Roper $1,500 Phil Ackers $2,000 Julie Roper $250 Phil Ackers $33,500 Phil Ackers $1,000 Phil Ackers $1,200 Julie Roper $250 Julie Roper $1,950 Julie Roper $250 Julie Roper $2,000 Julie Roper $10,000 Phil Ackers $8,000 Julie Roper Student Handout 15. Ticket sales, parking and program sales May 13 May 14 May 15 Jun 5 Jun 6 Jun 7 Jun 24 Jun 25 Jun 26 Jul 10 Jul 11 Aug 7 Aug 8 Aug 22 Sep 11 Sep 12 Sep 26 Sep 27 Date May 13 May 14 May 15 Jun 5 Jun 6 Jun 7 Jun 24 Jun 25 Jun 26 Jul 10 Jul 11 Aug 7 Aug 8 Aug 22 Sep 11 Sep 12 Sep 26 Sep 27 Standard seats sold on game night 1,501 1,359 2,265 1,500 2,046 1,580 955 788 1,690 2,500 2,400 2,150 2,360 2,844 2,160 2,190 1,560 1,910 Parking cars 1006 916 1215 1245 1275 1174 840 544 1056 1275 1230 1260 1215 1245 1275 1230 1260 1350 Will-call Discounted Discounted standard standard Balcony balcony 599 200 550 50 591 700 780 1,000 875 500 100 1,125 754 700 275 625 820 500 150 700 1,045 200 100 500 912 180 300 1,335 200 700 1,150 175 50 225 1,220 30 40 210 1,950 500 500 1,840 600 500 2,190 600 700 200 150 640 1,050 290 336 1,000 584 140 1,293 450 1,457 90 2,105 300 1,495 Parking oversized 220 174 285 255 225 257 160 127 216 225 270 240 285 255 225 270 240 150 Sales programs 2160 1800 2664 2628 3116 2268 1826 1199 2184 3078 2940 3034 3397 3990 3570 3652 3724 4661 Total sold 2,900 2,650 4,045 4,100 4,400 3,750 2,800 2,180 3,925 4,100 3,900 5,100 5,300 6,334 4,200 4,400 4,900 5,900 Student Handout 16. Visa statements Visa PO Box 38571 Youngstown, OH Account #2354 2236 8957 2567 Date 20-Apr Due Date 1-May Balance PO Box 38571 Youngstown, OH Visa Account #2354 2236 8957 2567 Date 20-May Due Date 1-Jun Balance PO Box 38571 Youngstown, OH Visa Account #2354 2236 8957 2567 Date 20-Jun Due Date 1-Jul Balance PO Box 38571 Youngstown, OH Visa Account #2354 2236 8957 2567 Date 20-Jul Due Date 1-Aug Balance PO Box 38571 Youngstown, OH Visa Account #2354 2236 8957 2567 Date 20-Aug Due Date 1-Sep Balance Previous Balance Last Payment Beginning Balance Charges BB Sports Publix BP Oil $353.27 $200.00 $153.27 $445.78 current balance Previous Balance Last Payment Beginning Balance Charges Home Depot Sportsman Eckerd's BB Sports $692.51 current balance Previous Balance Last Payment Beginning Balance Charges Wal-Mart Play it again sports Target $445.78 $445.78 $445.78 $0.00 $826.10 current balance Previous Balance Last Payment Beginning Balance Charges Havertys Eckerd's Lowes $897.59 current balance Previous Balance Last Payment Beginning Balance Charges Home Depot Wal-Mart Georgios Tinos $922.58 current balance $95.54 $152.08 $44.89 $287.92 $152.08 $252.51 $692.51 $692.51 $558.92 $133.59 $402.57 $252.08 $37.86 $826.10 $826.10 $621.02 $205.08 $397.54 $252.08 $42.89 $897.59 $897.59 $667.52 $230.07 $200.00 $225.87 $336.64 $992.58 Student Handout 17. Monthly financial statements Tallahassee BeanCounters Statements of Income and Owner's Equity for months ended May 31 Jun 30 Jul 31 Aug 31 Sep 30 $314,995 (38,723) (13,500) 262,772 $134,805 (17,201) 117,603 $260,522 (29,298) (8,000) 223,224 $281,027 (49,100) (38,500) 193,427 4,175 (2,342) 1,833 22,550 (4,004) 18,546 12,975 (5,009) 7,966 13,025 (4,758) 8,267 7,400 (6,756) (180,015) (4,119) (183,490) 81,115 25,000 (19,313) (137,947) (132,260) 3,889 18,300 (14,192) (140,562) (2,395) (138,849) 92,341 20,000 (13,308) (220,277) (10,871) (224,456) (22,762) 169,032 81,115 (15,000) 235,147 235,147 3,889 (15,000) 224,036 224,036 92,341 (15,000) 301,376 301,376 (22,762) (15,000) 263,614 Tallahassee BeanCounters Balance Sheet as of May 31 Jun 30 Jul 31 Aug 31 Sep 30 Revenue Game Revenue $152,130 Cost of Goods Sold (20,386) Paid to visiting Teams Net Home Game Income 131,744 Fundraising Revenue 18,582 Expenses (4,628) Net fundraising Income 13,954 Other Revenues and Expenses League Revenue Sharing 94,513 Away Game Expenses (16,387) Operating Expenses (138,751) Game Equipment Exp (7,716) Net other Rev and Exp (68,342) Net Income (Loss) 77,356 Beginning Owner's Equity Net Income (Loss) Owner Draws Ending Owner's Equity Assets Cash Accounts Receivable Equipment (net) Programs Concessions Construction in Progress Total Assets Liabilities Accounts Payable Sales Tax Payable Notes Payable Total Liabilities Owner's Equity Total Liabilities & Owner's Equity 96,675 77,356 (5,000) 169,032 $98,450 14,338 51,917 22,776 19,168 55,240 261,889 $106,172 71,602 72,417 9,555 19,131 212,388 491,265 $89,085 86,912 67,417 3,537 7,947 389,525 644,423 $131,577 132,124 67,417 -6,884 12,690 584,427 921,352 $112,111 112,932 57,417 0 3,671 858,192 1,144,323 26,900 10,717 55,240 92,857 169,032 24,400 19,330 212,388 256,118 235,147 21,900 8,962 389,525 420,387 224,036 19,400 16,148 584,427 619,975 301,376 0 22,516 858,192 880,709 263,614 261,889 491,265 644,423 921,352 1,144,323