PRINCIPLE OF ACCOUNTS &

PRINCIPLE OF BUSINESS

CARIBBEAN EXAMINATION COUNCIL

SCHOOL BASED ASSESSMENT

2ND MAY/JUNE 2022.

NAME OF CANDIDATES: Ajada Charles

Joshua Davidson
Darion Estick
Latisha Worrell
Komio Victor

SCHOOL: Success Laventille Secondary

Secondary School

TEACHERS NAME: Cheryl Raghoonanan &

Michelle Bacchus Williams
TITLE:

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TABLE OF CONTENT

Topic /Issue /Problem......................................................................... 3

Research Problem............................................................................... 4
Background /Overview....................................................................... 5
Methodology...................................................................................... 6
Presentation and Analysis of Data..................................................... 7-13
Analysis of Data................................................................................ 14
Conclusion......................................................................................... 15
Recommendations............................................................................. 16
References......................................................................................... 17

RESEARCH TOPIC

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To investigate the changes in profitability in the cafeterias at different schools with
respect to the dietary requirements by the ministry of education for the non- sale of
soft drinks/and other sugary drinks to school children as mandated for the period of
September –December 2017.

Trinidad and Tobago have been mandated by the ministry of Education to

cease and desist the sale of soft drinks and all unhealthy drinks for the children of
the schools.
Today we will be showing you the changes in profitability for some of the
owners of these cafés, make and assist with recommendations for their increase
towards their profitability loss and take into considerations some changes that can
or may be made to their businesses for a chance at healthier strategies at serving
the school students.

Research Problem

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Nelson Street Boys RC, Nelson Street Girls RC and Barataria Anglican Primary
Schools were given the freedom to offer a range of products. However due to the
new restrictions given by MOE to stop the sale of sugary drinks to student
consumers they are now limited to the sale of only water.

Objectives/Research Questions

1. A determination of the factors affecting the loss in profits of the

café owners.
2. To identify what can be done to improve the sales of the preferred
drinks allotted by the MOE for sale at the café.
3. To evaluate and assist with strategies that may help increase the
services of the café with the implementation of healthier foods and
drinks.

Background/Overview

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 Nelson Street Boys, Nelson Street Girls and Barataria Anglican
Primary school's café have all been in existence for over 20 years and
have been run by individual owners for approximately 16 out for the 20
years. They have all been given the task of being the sole trader to these
establishment for the purpose of selling snacks food and beverages to the
students at the school, but due to restrictions by the MOE they have all
been subjected to the sales of water only.
Due to these restrictions, they have suffered a great lost in their
profits, and have been struggling to obtain their daily quoters which
ranged from daily $3000 to daily $2000 after the implementation of the
restrictions with $1800 out of the $3000 being allocated to the sale of
sugary drinks, wherewith the restraints $800 being allocated to the sale
of water only with their new daily quoter of $2000.
This has impacted on the consumer (the students) greatly, they have
resorted to purchasing their sugary drinks elsewhere and bringing it with
them to school which has resulted in slowing the sales at the cafes. It
has only given society (the parents) an easy on their pockets because
they can now purchase these sugary drinks by the case to make available
to their kids to carry with them causing the parent to save a dollar in
some cases. This shows that greater research was needed to assist these
sole traders with the increase of their sales.

METHODLOGY

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To collect the appropriate data and information for the research a
questionnaire consisting of (6) six questions were used and (3) three
interviews were conducted.

Interview 1- Mrs. Cloey Nimblet, age –60 Baratria Anglican primary,

date of interview –January 12th, 2022, at the school's compound at
200pm. Interviews 2& 3 was conducted at Nelson Street Boys and
Nelson Street girls on the same day January 22nd at their respective
school's compound at 100pm and 200pm respectively. With Mrs. Susan
Pascall age 42 0f nelson boys and Miss Patricia Scottland age 46 of the
nelson Girls RC

This study will seek to determine the relations between profits, loss and
the improvement of the sales and the relationship between the café and
students. Also provided were some financial statements and documents
for the use of data collection. In this study more information that the
students were not pleased with this new rule and hence stop patronizing
the café and resorted to bring their own drinks from home as well as
their lunches and snacks. However, some of this information was
retained for another time.

PRESENTATION OF ANALYSIS OF DATA

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Questionnaire/Interview/Answers: 1

Name: Mrs. Cloe Nimblett

Age: 60 yrs.
From: Barataria Primary Anglican

1. Q: How long Have you worked at the school's café?

A: 20 yrs.

2. Q: What was your Daily quoter before the implementation of restrictions by

the MOE?
A: approximately $3000, with $1800 of that being from the sale of sugary
drinks.
3. Q: What was your daily quoter after the implemented restrictions?
A: $2000, with $800 being allocated to the sale of water and non-sugary
drinks.
4. Q: How was the business affected?
A: profits where less sales was slowed drastically students that were eager to
come to the café no longer came as often as they did before.
5. Q: What was the reaction of the consumer /How did they react?
A: some students where vexed others were irritated, they reacted by
choosing to not buy or bring their stuff from home or even buy
from outside and bring it along with them on to the compound.
6. Q: What alternatives did you create to encourage the sale of water and
healthier drinks for the students?
A: fresh squeeze juices were made which cost a lot more to sell, obtain
and produce due to the type and demand of the fruit in season at
the time which also affected the labor of the staff and their income it was
very difficult to maintain.

PRESENTATION OF DATA

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Bar Graph showing sales for the café at Baratria Anglican Primary

Figure 1 shows a Bar chart of the sales after the implementation from MOE, for the period

September to December 2017 at the Bartaria Anglican Primary school café.

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Figure 2 show a bar chart of the sales before the implementation from MOE, for the period
September – December 2016. At the Baratria Anglican Primary School Cafe

Prior to the MOE restriction Bartaria Anglican brought in a revenue of $60,000 for
the period September –December 2016 while for the same period in 2017 a
revenue of $40,000 was made a difference of $20,000 which shows a decline in
sale and profits.

Colum chart showing the sale of Nelson Street Girls RC school cafe

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Figure 3

The bar chat shows the sales for period 2016 September –December prior to MOE restriction at
the

nelson street girl's cafe. Nelson girls used the same methods as the Bartaria Anglican café for
their sales operation and yielded approximately the same quoter of income for the same periods.

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Figure 4 shows the sales accumulated for the period September – December 2017 for the café at
the nelson street girls RC school cafe after the MOE intervention.

Prior to the MOE restrictions nelson street Girls also made a revenue of $60,000 in
2016 and a revenue of $40,000 for the same period 2017 which also showed a loss
in profits and sales.

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Figure 5 shows the sale quoter for the period September – December 2017 at Nelson Street Boys RC
school café after the MOE restrictions.

Figure 6 shows the sales for the period September –December 2016 for the Nelson Street Boys café
before the MOE restrictions.

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Prior to the MOE restrictions nelson boys brought in a revenue of approximately
$80,000 for the period September –December 2016 and a revenue of
approximately $70,000 for the same period in 2017 which showed a decline in the
sales and profits with a difference of $10,000.

ANALYSIS OF DATA

After careful consideration and understanding it is shown that the (3) three cafes
showed a decline in their sales and profits. Bartaria Anglican and Nelson Girls
both had similar styles of operation based on their experience, so they made a lot
less revenue than nelson street Boys and caused the impact of the loss of revenue
be felt more than Nelson Boys who had a totally different approach towards the
operation of the café.
Bartaria Anglican and Nelson Girls used the old stylings of making everything by
hand and for themselves which proved to be time consuming, hard and a very slow
process, while Nelson Boys was more modern in their operation with the use of
machines, for the juicing of fruits, water days sales, fruit bags sales and house
made fruit popsicles and Lolly sticks which helped her decline to be a lot less than
the other two schools.

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CONCLUSION

Revenue declined by 20% for both Nelson Street Girls and Bartaria Anglican
Primary school's café and for Nelson Boys a decline of 10% in revenue all due to
the limited beverage choices offered by the (3) three cafes after the
implementations from the MOE.

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RECOMMENDATIONS

The café can implement water days with incentives toward the purchasing and
drinking of water, the sale of coconut water and fruit smoothies, slushie machines
which make juices with mostly water and a slightly sweet concentrated fruity
liquid, or even offer 100% natural juices such as Dole and Motts box juices which
are all very affordable and easily accessed to help improve their sales and assist
with the increase of profits.

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REFERENCES

Interviews
Informational interviews: personal communication with
(Cloe Nimblet, January 12th, 2022)
(Patricia Scotland, January 22nd, 2022)
(Susan Pascall, January 22nd, 2022)

APPENDICES

Questionnaires, Ledgers, Accounts Books, Sales Books,

(All information gathered was given from personal communication for the purpose
of research for the completion of this SBA project by the above-mentioned café
owners.) Special thanks to all that made contributions of their time and assistance
on behalf of all participants.

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