Financial Statement

Hey guys! Today is the last day of my lesson this semester and I wanna explain a little about financial statement. Please enjoy!

The accounting reports that provide information about transactions in a business are called financial statements.The principal financial statements are the income statement, the balance sheet and the statement of cash flows.

Income statement is a summary of the revenue and expenses for a specific period  of time, such as a month or a year. The balance sheet is a list of the assets, liabilities, and owner's equity as of a specific date, usually at the close of the last day of a month or a year. Statement of cash flows is a summary of the cash receipts and cash payments  for a specific period of time such as a month or a year.

This post is the shortest so far but I still hope that this can be very helpful for anyone who read this. I told you before that this is the last day of my lesson and next week I'm having my final exam. Oh my God I'm so nervous and I can't stop thinking about it! Anyway, thank you for visiting my blog and wish me luck!

Jamblang as Local Food (part 2)

Basic Accounting Equation

Hello peeps! What are you up to? Today I'm gonna mention something about the accounting equation.

Assets are the properties owned by a business. The rights or claims to the properties are normally divided into two principal types:

1. The rights of creditors

2. The rights of owners

Liabilities are the rights of creditors represent debts of the business.

Owner's equity or capital are the rights of the owners.

The relationship between the two maybe stated in the form of an equation, as follows:

Assets = Liabilities + Owner's Equity

Assets are divided into two categories: Current Assets and Fixed Assets. Current Assets has limited life within one year. Fixed assets are long term (permanent) assets which life lasted more than one year. All accounts under current assets are: cash, banks, accounts receivable, inventory, supplies, prepaid insurance, prepaid rent, etc. All accounts under fixed assets are: land, building, equipment, vehicle, etc. Fixed assets are divided into two categories: Tangible Assets (can be seen physically), Intangible Assets (cannot be seen physically. ex: royalty, patent, franchise, expertise, network, certificate, etc.)

Revenue is the gross increase in owner's equity as a result of business and professional activities that earn income. Expense is the amount of assets or services use in the process of earning revenue. The difference between revenue and expense will give us a net income or net loss. The business earned net income if revenue excess expense and the business suffered loss if expense excess revenue.

Net Income = Revenue - Expense

Net Loss = Expense - Revenue

The expenses are divided into two categories: Fixed Expenses and Current Expenses. Fixed expenses are not influenced by production capacity (ex. rent building, salary, utilities: water, electricity and telephone bill.) Current expenses are influenced by the capacity of the production (ex.  materials used for production).

The statement of cash flows reports a firms major cash inflows and outflows for a period. It provide useful information about a firms ability to generate cash from operation, maintain and expand its operating capacity, meet its financial obligation, and pay dividends.

Cash Ending Balance = Cash Beginning Balance + Inflows - Outflows

That's it for today, I hope this post is useful and enjoy your weekend!

Food Additives and Business Plan

Hello ppl!  How are you? Excited for my newest post? Then let's get going!

Food additive is a functional substance intentionally added to food to enhance its flavor or appearance. Food additives can be separated into two main groups which are flavors and colors. Flavor itself divided into taste and smell. Many of natural additives have been used for centuries, but with the advent of processed foods, artificial (synthesis) additive have been introduced.

Example of food additives that change flavors:

·   Natural: Vanilla, Caramel, Lime Peel, Orange Leaves, Lemongrass Leaves, Galangal, Basil, Pandan, etc.

·         Half-natural: Shrimp Paste, etc.

·         Synthesis: Essence, Acid, etc.

Vanilla
http://cdn.playbuzz.com/cdn/41e0e11f-c5ba-4771-80c9-0a8acd36244a/accef4b6-f28e-489e-9c06-98525d8c299b.jpg

Caramel
bakeat350.blogspot.com

Lemongrass Leaf

http://p-fst2.pixstatic.com/5069f1d1fb04d60a6b0008ad._w.1500_s.fit_.jpg

Shrimp Paste
http://36.media.tumblr.com/0ca194fe6c544379ee35412168bfeadb/tumblr_mm9la5NXVx1rau2jyo3_500.jpg

Example of food additives that change colors:

·         Natural: Paprika, Turmeric, Pandan, Carmine, etc.

·         Half-natural: Red Yeast Rice, etc.

·         Synthesis: Tatrazine, Alurra Red, Indigotine, etc.

Paprika
http://33.media.tumblr.com/8221dc26b76a98f2cd50ad20b1699da8/tumblr_inline_n6cemteetr1sf3bgt.jpg

Turmeric
http://authoritynutrition.com/wp-content/uploads/2014/03/turmeric-roots-and-a-jar-of-turmeric-powder.jpg

Red Yeast Rice
https://www.wolfsonintegrativecardiology.com/wp-content/uploads/2014/10/red-yeast-rice.jpg

Half-natural food additive means it comes from natural food, but it wouldn’t be formed without food processing.

Agriculture can be done onsite or offsite. Onside means inside farm and deliberately managed for consumption. Offsite means it can be found on its real habitat such as Menyan, Gadung and Kecombrang (Indonesian wild plants).

There is three generations in managing food:

1.       First Generation: Seed. This is the generation where technology is needed to produce seed with large quantities and high quality, such as genetic engineering in plants.

2.       Second Generation: Cultivation. In this generation, Outcrossing can occur between unrelated genetic materials into a breeding line. The purpose is to increase genetic diversity, reducing the probability to disease or genetic abnormalities.

3.       Third Generation: Industry. After cultivation, food will be process and produce in large quantities using machines continuously. There is a lot of business opportunities in this generation.

The goal in starting businesses is to capitalize on an invention, pursue a passion, be their own boss and get rich, so we’ll need a business plan. The first thing to do is set strategic guide, like “where do you want to go?”, “how are you going to get there?”, “what market niches?”, “how much is it going to cost?”, “greatest profit opportunity?”. Then, find lenders and investors. Lenders will expect our good business track record, ability to repay, staying power and collateral. Unlike lenders, investors will expect competitive advantage, huge market, strong management team, strong marketing and sales plan, obscene return, etc. In businesses, we’ll also need exit strategies in case our business didn’t come off as we thought. Exit strategies could be selling the business, transferring the business to a family member, taking the company public or being acquired by a larger company.

https://cdn.evbuc.com/eventlogos/95004/dreamstime13489446small.jpg

Enjoy my posts this far? If you have any suggestion please don't mind write in the comments below.
Well, I'm so grateful for your visit, guys, so come back next week for my new post! Have a great day! ;)

Food Processing Part II (Industrial Scale)

****************Trick Or Treat???****************

Happy Halloween, guys!!! How do you feeling today? Do you know what to wear for tonight? I got some ideas for you! How about dressing like a zombie nurse? Or an old Chinese vampire? Or a pirate? Or a witch? It doesn't matter what you wear, let's just get tricky tonight!! Anyway, still wondering what’s gonna be my next post? Well, not to waste anymore time, let’s get started!

Food Processing in industrial scale always consist of many steps. Even the simplest, like processing pickle, we need to do not less than three steps, which are wash, cut and ferment.

Cassava can be harvested about 12-14 months after planting. If we harvest too soon or too late, the starch content is not fit for the production (starch content is not the highest). To process tapioca flour from raw cassava, first we need to peel the cassava. While peeling, the cassava also washed. Then the skin-less cassava being cut and rasped and we have the cassava porridge. After that, the porridge moved to the extractor. The extractor applies centrifugal force to separate the liquid from its pulp. The liquid contains water and tapioca. The liquid then moved to the separator. The separator also applies centrifugal force so in this process also called the second process of centrifugal. The difference between the extractor and separator is that the nozzle is being used in the separator. The nozzle helps in controlling the direction of a fluid flow (especially to increase or decrease the velocity).  In this process, we will separate the tapioca with lower density from high protein water. The tapioca will be moved to the next process while the high protein water will be used again in the extractor. The tapioca will be further filtered to obtain the higher density level. After that, we dry the starch in the oven until the water is all evaporated and the tapioca flour is ready to be used.

  

http://www.fao.org/docrep/x5032e/x5032E0D.GIF

milk = white juice from certain plant (in this case, from cassava root)

To produce one kilogram of tapioca flour, we will need ± 5 kilograms of raw cassava. In large factory, they could produce up to 80 tons of tapioca flour in one day which means they will need ± 400 tons raw cassava. In 1 hectare field, we could only harvest 10 tons of cassava. To harvest 400 tons of cassava, we’ll need ± 40 hectare of cassava fields in one day. So, we could conclude that large factory will need to harvest 40 hectare cassava fields in order to produce tapioca flour per day.

That’s only one of the many kinds of food processing in industrial scale. It’s amazing, right, how people can manage food processes in just one single day so that consumers will never run out of foods and they still could fulfill their needs of food. 

So this is the ending of this session, I will add some flowcharts about food processing products below. I hope you like it. Adios! :D

http://www.fao.org/docrep/006/y4765e/y4765e08.gif

http://www.chocolatemixer.in/images/cocoaProcess.jpg

http://www.fao.org/docrep/w0078e/P204.jpg

http://www.agnet.org/htmlarea_graph/library/20110715210310/eb410f2.jpg

How to write Scientific Project Report?

Hello, guys! How are you? It’s been a while since my last post about Jamblang, one of the extinction plants in Indonesia. Do you like it? Please don’t hesitate to leave some comments.

Now, I will share about how to write a scientific project report. I hope you find this useful. Please enjoy!

1.       Title of experiment

Gives an idea of what experiment is about.

2.       Preface

A preface is a brief introduction written by the author about the whole concept of the experiment.

3.       Chapter I (Introduction)

a.       Background

Usually contain information about the object of experiment, history of the object of experiment, reasons why you choose this object.

b.      Aim/Problem Questions

The outlines of what you’re trying to achieve in doing the experiment or a question that you pose or attempt to answer through experimentation.

c.       Hypothesis

A supposition of how things work. This hypothesis is the basis of your research, to prove whether your conjecture is right or wrong.

4.       Chapter II (Literature)

a.       Theoretical Basis

Theoretical Basis includes scientific information founded in journals or based on the interview with professional respondent. If the theory is gotten from the interview, it’s required to attach the recording. Theoretical basis also could contains direct quoted from books.

b.      Methodology

In this section, it’s necessary to explain about the method used in experiment, including the steps taken in order to get the data, then explain why using that method.

5.       Chapter III (Data)

Contain variables and data of experiment. The data is being recorded and organized in this part of report.

6.       Chapter IV (Observation and Discussion)

In this chapter, the data is being analyzed. Usually there are diagrams, graphs and formulas to complete the data. While the discussion is a summary of what have gotten in the experiment, focus on observing the data, tables, diagrams and graphs.

7.       Chapter V (Closing)

a.       Conclusion

Provide a statement that answers the question that written in Problem Question.

b.      Reflection

Reflection gives an opportunity to show what you have learned during the experiment that may not be mentioned in the report.

8.       References

Contains bibliographic information about every source cited in the report.

9.       Attachments

Contain pictures and tables during the experiment.

If you’re confused to differentiate between theoretical basis and backgrounds, just noted that theoretical basis is based on books and journals, means it contains scientific information, unlike backgrounds, it contains general knowledge.

There are many styles to cite references, such as APA ed., Chicago ed., GB7714, ISO 690, etc.

American Psychological Association
rbmabalacat.com

Chicago Fifteen Edition
tex.stackexchange.com

So, that’s it for today. Thank you for visiting my blog. I hope you like what I share ;)

Jamblang as local food

Bai Dan Gao (Pak Tong Koh)

Food Separation

Hey peeps! Please enjoy my post about how to separate food in large number.

It's easier to separate food on the same phase, like solid from solid or liquid from liquid. For example, to separate stones from rice. We could handpicking but it really takes a lot of time, another method in Indonesia is called "ditampih" which works really good. Another example is to separate sands from rice using "centrifuge" method. How about separating liquid from liquid? We could extract it like in extracting coconut milk from coconut. In separating aromatic liquid from flower, we could first dissolving flower in water to get the aromatic compounds, then distill the compounds and you will get the pure aromatic liquid. Another method in separating liquid from liquid is evaporation, as in separate coconut oil from coconut.

To separate food on different phase, like solid from liquid, we could use separating coffee from its pulps as an example. First, we need to stream the coffee in one big room while we siphon the air. Then slowly we could see some crystal will starting to form. That crystal is the coffee in different phase.

So that's how we separate food in large number. As usual, I'm very welcome if there's any suggestion, just leave your comments below. Peace out! ;)

Food Quality

Hello, guys! How are you? It's been a rough week for me. But that won't make me forget to keep in touch with you. Now, I want to share with you about food quality.

Characteristic of quality foods is divided into internal and external.

Internal characteristic feature is determined by storability, nutrition facts, flavor, color, hygiene, texture, even shape (not too big or too small).  While external character is influenced by brand, certification, ingredients and price.

Here are some samples of nutrition facts we usually found.

www.marshascandy.com

www.nutritiondata.com

What affects the assessment of the quality of food?

1. The process of making the product
2. The main and additional ingredients 
3. The storage
4. The nutrition facts
5. Food certification

www.aziendagricolalatorricella.com

So now, you guys can definitely distinguish between high and low quality food, right? From now on, I hope you can start sorting what you choose to eat. Higher nutrition means higher chance of living a healthy life. Thank you guys for today. Don't forget to leave any suggestion on the comment below :)

Food Preservation

Hello, peeps! It's been a week since my last post. Now, I want to share with all of you about food preservation.

There are two techniques of food preservation based on the temperature. The first one is using heat to kill bacteria while the other is using cold to prevent the growth of micro-organism. The technique which uses heat to preserve food is divided into two types. There are pasteurization and sterilization. The purpose of pasteurization is only to eliminate pathogenic microorganisms. Pasteurization is usually done at 60^o – 105^o in Celsius. Unlike pasteurization, sterilization is intended to kill all forms of micro-organisms inside foods. Sterilization is done at an extremely high temperature so that no more microbes or viruses could stay alive, as a result, food could last longer. Generally, pasteurization is used in producing fresh milk, while sterilization is used in producing canned food.

http://www.cs.montana.edu

The microbial growth curve in foods is divided into five distinct phases.

• Lag Phase

When microbes are introduced into new medium, they take some time to adapt in their new environment, until they’re capable of doing ferment.

• Acceleration Phase

In this phase, microbes have fully adapted and they‘re starting to replicate themselves, so the number of microbes are slowly growing.

• Growth Phase

This phase sometimes called logarithmic or exponential phase because the rate of growth number plotting the natural logarithm of microbe number against time in a straight line. During this phase, the replication will continue at a constant rate so both the number of microbes and the rate of population increase doubles in each period of time.

• Stationary Phase

As the numbers of microbes are increasing, the nutrients inside medium are decreasing. As a result, the rate of microbes’ growth and death are equal.

• Death Phase

At death phase microbes are died, due to the lack of nutrients, an extreme temperature, or alcohol level that is too high for living condition.

Every fermentation pass through two kind of metabolism.

1.       Primary metabolism is occurs between the acceleration and the growth phase, using energy inside the medium to replicate or reproduce.

2.       Secondary metabolism is occurs in stationary phase. In this kind of metabolism, microbe is producing other compounds.

 

For an example, in producing wine, we are using yeast fermentation. The first thing to do is crush and squeeze the fruit (in this case is grape) until it releases its juice, then add enough yeast and stir the mixture.  This step called starter which is the first phase in microbial growth curve. Then leave the mixture for about a week. In this period of time, the microbe will grow following the curve and will produce alcohol as the other compound. In death phase, the alcohol level will reach its maximum which about 8-12%. If you want to produce wine with higher level of alcohol, you need to fortify the wine. To fortify the wine, you need to do these three following steps. First, take the first half of the wine, left the other half. Second, you need to distill the first half of the wine until you obtain the pure 100% alcohol. Lastly, put the pure alcohol into the other half of the wine. Now you have wine with higher level of alcohol. After that, you need to leave the wine for aging at least a month. Aging is needed to get the exact color and flavor of the wine as we wanted. During this step, we could see pulps begin to form. You could remove the pulp before you bottle the wine. Use bottle or barrel which made from wood to prevent any unwanted changes.

http://www.bbc.co.uk

http://www.bbc.co.uk

http://www.bbc.co.uk

There is another way of fermentation using enzyme instead of microbe. The principle is not much of a different, that enzyme also cannot work in an extreme temperature. Browning apples is only one of the examples of the enzyme inside food. To prevent food from browning, we could put the food inside salty water or blanch the food.

I think it's enough for today, thank you for visiting my blog! If there's any mistake, please feel free to let me know. :D

Determine Nutrition Facts

Hello, guys! What do you think about my last post? Do you like it? Before we start this session, there is a video about how Western people manage their daily milk processing with high technology.

https://www.youtube.com/watch?v=hmtDydK_K9g

Well, now I want to share with you about how to check the nutrition facts inside foods. Enjoy!

Water

First of all, let's check the water content by heating the food. The heating should be in 100°C or 212°F and the heating should not last until the mass become constant. This proved that all of the water has been evaporated. You should weigh the mass of the food before and after heating. So that you can subtract both masses and have the mass of the water content. Calculate the percentage by dividing the mass of the water and the mass of the food before heating, then multiple by 100%. After knowing the water content, we could find the protein, fat, mineral and carbohydrate that the food contains.

Protein

The protein content could be found in traditional way or modern way.

In traditional way, we could use Kjeldahl method. The method consists of three steps:

1. Digestion of the sample in sulphuric acid with a catalyst. The nitrogen contained in the sample is converted to ammonia; ammonium sulphate being formed.
2. Distillation of ammonia released from ammonium sulphate by addition of an excess of sodium hydroxide; ammonia being trapped in a trapping solution (sulphuric acid).
3. Back-titration of the excess of the trapping solution. 

(http://web.vscht.cz/~kohoutkj/ENG/LAB_NITROGEN_Determination_2012.pdf)

In modern way, we could use Lowry method. The principle behind the Lowry method of determining protein concentrations lies in the reactivity of the peptide nitrogen[s] with the copper [II] ions under alkaline conditions and the subsequent reduction of the Folin- Ciocalteay phosphomolybdic phosphotungstic acid to heteropolymolybdenum blue by the copper-catalyzed oxidation of aromatic acids [Dunn, 13]. The Lowry method is sensitive to pH changes and therefore the pH of assay solution should be maintained at 10 - 10.5. The Lowry method is sensitive to low concentrations of protein. Dunn [1992] suggests concentrations ranging from 0.10 - 2 mg of protein per ml while Price [1996] suggests concentrations of 0.005 - 0.10 mg of protein per ml. The major disadvantage of the Lowry method is the narrow pH range within which it is accurate. However, we will be using very small volumes of sample, which will have little or no effect on pH of the reactionmixture.  A variety of compounds will interfere with the Lowry procedure. These include some amino acid derivatives, certain buffers, drugs, lipids, sugars, salts, nucleic acids and sulphydryl reagents [Dunn, 1992]. Price [1996] notes that ammonium ions, zwitter ionic buffers, nonionic buffers and thiol compounds may also interfere with the Lowry reaction. These substances should be removed or diluted before running Lowry assays. 

(http://www.srmuniv.ac.in/sites/default/files/files/BT-0413-BioseparationTechnologyLaboratory.pdf)

Fat

In knowing the fat content, you can react the food with base aqueous solution.

The reaction should be:

There are several foods as examples, such as coconut, soybean and corn oil.

Coconut

1. Extract the fat of the coconut then make it into coconut milk.
2. Heat the coconut milk until the whole water evaporated.
3. Calculate the fat content. 

Soybean

1. Crack soybean.
2. Heated to between 60 and 88 °C (140–190 °F).
3. Rolled into flakes.
4. Solvent extracted using hexane.
5. Calculate the fat content.

Corn Oil

1. Extract the corn oil from the part between kernel and cob.
2. Solvent extract using hexane.
3. Calculate the fat content.

Mineral

To determine the mineral content, you need to use the destructive test. So, the foods are no longer able to be consumed. The foods need to be burnt to ashes. Calculate the mineral content from the ashes.

Carbohydrate

Food content of carbohydrate can be calculated by this method.

100% - (total protein + total fat + total mineral + total water)

So that's how we determine the contents of food we consume every single day. 

As we know, every airlines have many passengers each day and they have to serve at least one meal for each passenger in every flight. Have you ever wonder how they prepare the meals, how to keep it fresh and how they deliver all of the meals? These videos below will show you.

  

https://www.youtube.com/watch?v=yex-WMaJTjg

https://www.youtube.com/watch?v=mD8yP0db2Eg