Appendix 1.a

Kindergarden Layout (7.6.1)

Appendix 1.b

Site Plan (8.13.2)

Appendix 2.

Work Process Flow Chart (7.7.1)
Start
The clerk explained that the service pack is available.
Payment according to package
End
No
Yes
Clerk to record personal information.
Customers register their children.
Customers make cash payments.
Student card & official receipt to the customer

Appendix 5.a

Statement of Production Cost (9.13. 3) Seri Permata Sentosa KindergardenStatement of Production Cost | | RM | RM | RM | Startup expenses | | | | ROB Licence | 500.00 | | | Deposit & Rental | 5,000.00 | | | Staff Insurance | 5,000.00 | | | Advertisement and promotion | 2,000.00 | | | | 12,500.00 | 12,500.00 | | Working Capital | | | | Raw Material | 8,281.00 | | | Salary & Manager allowances | 6,982.00 | | | Staff Salary | 18,746.00 | | | EPF & Socso | 2,508.00 | | | Business Lot Rental | 1,500.00 | | | | 38,016.00 | 38,016.00 | | | | 50,516.00 | 50,516.00 |

Appendix 5.

Statement of Profit and Loss Accounts (9.13. 4) Seri Permata Sentosa KindergardenProfit and Loss Account of the Company ended on December 31, 2011 | | RM | RM | RM | Sales Revenue | | | | Sales (Service). | | | 38,760.00 | Less: Sales Returns. | | | 24,560.00 | net sales | | | 14,200.00 | | | | | Cost of Sales (Service). | | | | initial stock | | 8,281.00 | | purchase | 8,281.00 | | | Less: Purchase Returns | 0.00 | | | net purchases | 8,281.00 | | | Add: | | | | freight in | 0.00 | | | Duty on the purchase | 0.00 | | | On the purchase of insurance | 0.00 | | | purchase cost | 8,281.00 | 8,281.00 | | The cost of existing services sold | | 8,281.00 | | Less: Closing stock | | 1,281.00 | | cost of sales | | 7,000.00 | 7,000.00 | Profit / Gross * | | | 7,200.00 | | | | | Add: Other