Appendix 1. Questionnaire used in the survey.

RIZAL TECHNOLOGICAL UNIVERSITY

COLLEGE OF BUSINESS AND ENTREPRENEURIAL TECHNOLOGY
ACCOUNTANCY DEPARTMENT
BONI AVENUE, BARANGAY MALAMIG, MANDALUYONG CITY

ONLINE SELLING: AN ANALYSIS OF REVENUE, EXPENSES AND PROFITABILITY

Objectives

The general objective of this study is to determine the perceptions of online

sellers with regards to revenue, expenses and profitability. The following are the specific
sub-problems:

1. To identify the objectives of the business.

2. To determine the accounting policies, principles, and approaches used in the

online business in recording revenue and expenses.

3. To fully understand the factors that satisfy the online sellers.

Part 1. Socio-Demographic of the Respondents (Online Business Owners)

1. Ages: 3. Marital Status:

o 18 23 o Single
o 24 29 o Married
o 30 35
o 36 39 4. Occupational Status:
o Above 40 o Unemployed
o Employed
2. Sex: 5. Number of Household Member:
o Female o 04
o Male o 58
o 9 12
o Above 13
Part 2. Business Information.
Please fill-up the following information.

Name of the business:

Name of the owner/s:

Type of business and organization: Starting capital:

No. of active years in business: Where do you sell your product? (Site)

Part 3. Objective of the Business.

Please rate the objectives of your business firm with the scale of 1-5, where 1- Strongly
disagree & 5-Strongly agree.

Scale
No. Objectives
1 2 3 4 5
1 Increase Customer Loyalty
2 Improve Category Profitability
3 Increase Store Traffic
Building a brand image in the
4
customers mind
5 Satisfy customers demand

Part 4. Principles, Policies, and Approaches Used in the Business.

Please check the appropriate answer/s.

1. What principle does your business use in recording revenue and expense?
o Accrual basis accounting (Revenue and expense are recorded before
earned and incurred)
o Revenue and Expense Recognition (Revenue and expense are recorded
after earned and incurred.

2. What accounting period does your business use?

o Calendar Year
o Fiscal Year Ending: ___________
 3. In determining your income, what approach does your business use?
o Transaction Approach (Income & Expenses)
o Capital Maintenance Approach ( Beginning & Ending Capital)

Part 5. Analysis of Revenues.

Please check the appropriate answer/s.

1. How much is your online business average revenue for a month?

o P10,000 below
o P11,000 P100,000
o P101,000 P190,000
o P191,000 P280,000
o P281,000 above
2. Comparing the revenue of your online business from the previous month, is there
any changes?
o Yes, it increases.
o Yes, it decreases
o None, it is still the same

Part 6. Analysis of Expenses.

Please check the appropriate answer/s.

1. How much is your online business average business expenses for a month?
o P5,000 below
o P6,000 P65,000
o P66,000 P125,000
o P126,000 P185,000
o P186,000 above

2. Comparing the expense of your online business from the previous month, is
there any changes?
o Yes, it increases.
o Yes, it decreases
o None, it is still the same

3. What are disclosed in your expenses? (You can choose at least 1 or more.)
o Interest Expense o Salary Expense
o Income Tax Expense o Advertising Expense
o Utilities Expense o Others
o Supplies Expense
Part 7. Analysis of Profitability.
Please check the appropriate answer/s.

1. Comparing the profit of your online business from the previous month, is there
any changes?
o Yes, it increases.
o Yes, it decreases
o None, it is still the same

2. What is the best way to utilize your resources to gain an edge over your
competitors?
o Transparency o Collaboration among team members
o Integrate technology o Preparing for the worst
o Resource plan o Know future requirement

Part 8. Satisfaction Rate.

Please rate your satisfaction on your business firm with the scale of 1-5, where 5 - Very
Satisfied & 1 - Not satisfied.

Scale
No. Factors
1 2 3 4 5
1 Sales
2 Demand of consumers
Proper allocation of the earned
3
money
4 Relationship with customers
5 Feedbacks from customers

Source of questionnaire:
http://shodhganga.inflibnet.ac.in/bitstream/10603/92362/13/13_appendices.pdf