Advisers

Kimberly Joyce B. Embile, LPT, MAT

Discipline

Accounting And Taxation

Abstract

This study assessed the manual sales recording and operational practices of selected canteen concessionaires at Bestlink College of the Philippines. Accurate financial tracking is vital for small businesses, yet many still rely on manual logs that are prone to human error. This research was necessary to identify the gaps in these manual systems that lead to money losses. While management was found to be active, a gap existed between supervision and the physical difficulty of writing records during busy hours. This study provided a timely solution through a structured enhancement plan to improve accuracy. A descriptive research design was used to evaluate the current state of sales recording. Data were collected from canteen managers and staff using a validated questionnaire. Participants were chosen through purposive sampling to ensure they had direct experience with the manual system. The study measured the effectiveness of controls and the frequency of daily challenges. Statistical tools, including the weighted mean and percentage distribution, were applied to analyze the data. All parts of the study were conducted according to academic and ethical standards. The findings showed that manual recording errors were the most critical problem, with a frequency of 25 (31%). This was followed by time constraints during peak hours at 19 (23%) and cash shortages at 15 (19%). Although supervision was rated as very effective, the "human element" in handwriting transactions was the main cause of failure. It was found that as customer traffic increased, the quality of documentation decreased. This created a "pressure-error" cycle where speed was put ahead of accuracy, leading directly to financial discrepancies. The study concluded that strong supervision alone cannot overcome the physical limitations of a manual system during busy hours. These findings connect to existing business theories which suggest that internal checks must be supported by standardized tools to be successful. A limitation of this study was its focus only on selected concessionaires within one campus, suggesting that future research should include a wider range of food outlets. The main implication of this research is the necessity of adopting the Proposed Enhancement Plan, which recommends the use of pre-printed forms and specific staff roles to break the error cycle and ensure long-term financial integrity.

Keywords

manual sales recording, operational challenges, internal control practices