PRODUCT PROJECT REPORT

ON
( chilly powder )
PREPARED BY
BANSI M. PALAN
CLASS
T.Y.B.B.A.
ACADEMIC YEAR
2005-2006
ROLL NO.
20
SEAT NO.
COLLEGE
CHRIST COLLEGE, RAJKOT
SUBMITTED TO
SAURASHTRA UNIVERSITY, RAJKOT
GUIDED BY
Dr. SWATI DOSHI
Declaration
I, the undersigned Bansi M. Palan student of T.Y.B.B.A.,
hereby declare that the project work presented in this report is y
own work ! has been carried out under super"ision of #r. $wati
#oshi.
This project has not been pre"iously subitted to any other
uni"ersity for y e%aination.
Date: -
Place:-Rajkot Bansi M. Palan

Acknowledgement
I a heartily thankful to e"eryone who ha"e helped e.
I a also thankful to Mr. Abhijit &ala for his guidance. I a
thankful to all anagers and staff ebers of Balaji 'afers P"t. (td.
I a thankful to y parents.
#ate)*
Place)* +ajkot Bansi M. Palan
Preface
Practice makes man perfect, action makes man practical.
Abo"e said pro"erb holds the iportance of practice ! action.
The field of anageent pro"ides practical as well as theoretical
knowledge siultaneously.
As a de"eloping country, in Indian econoy, contribution of
sall scale industries, as it is supporti"e to big industries ! akes
econoy to reach heights of prosperity.
The subject ,-ntrepreneurship ! Manageent of $all
Business. is included in T.Y.B.B.A. with a "iew to de"elop !
ipleent the knowledge in action. It is essential for BBA students,
who wants to becoe future entrepreneurs, to get practice fro the
inception.
Index
Particulars Page No.
Introduction
Project at a /lance
Partner.s Background
0ustification of (ocation
Product #etails
Market Potential
+aw Materials
Machines
Manufacturing Process
Production 1apacity $chedule
$taff ! (abour #etails
2inancial #etails
1ost of Production
Total 'orking 1apital +e3uireent
Total Project 2und
$ources of 2inance
#epreciation
Annual 1ost of Production
$ales 2orecast
1ost Per 4nit
B-P Analysis
1ost of 1apital
+eturn on In"estent
Profitability ! Profitability Analysis
+isk 2actors
5ae ! Address of +aw Material $upplier
5ae ! address of Machine $upplier
Particulars of +aw Materials 1onsued
Particulars of 2inished /oods
$chedule for 2i%ed Assets
#isclosure of $ignificant Accounting Policies
Projected 6perating $tateent for Three
Years
Projected Trading A71 2or 2irst Year
Projected P!( A71 2or 2irst Year
Projected P!( Appropriation A71 2or 2irst
Year
Projected 1apital A71 2or 2irst Year
Projected Balance $heet 2or 2irst Year
Projected 1ost $heet 2or 2irst Year
Projected Trading A71 2or $econd Year
Projected P!( A71 2or $econd Year
Projected P!( Appropriation A71 2or
$econd Year
Projected 1apital A71 2or $econd Year
Projected Balance $heet 2or $econd Year
Projected 1ost $heet 2or $econd Year
Projected Trading A71 2or Third Year
Projected P!( A71 2or Third Year
Projected P!( Appropriation A71 2or Third
Year
Projected 1apital A71 2or Third Year
Projected Balance $heet 2or Third Year
Projected 1ost $heet 2or Third Year
2uture Plans
1onclusion
Introduction
$all $cale industry is one of the greatest tool to de"elop
country. 8eeping this in ind, go"ernent is also acti"e to de"elop
sall scale industry in the country so that big copanies can also
de"elop. And as increasing nuber of copanies pro"ides
eployent to any people through which standard of li"ing also
increases.
Project At A Glance
9 5ae of the unit ) $hri (td.
: 2or of the unit ) Partnership 2ir
; 5ae of Partners ) <i= Palan Bansi M.
<ii= 1handarana
Yash 8.
> 5ae of Product ) ,$hri. 1hilly Powder
? $i@e of 4nit ) $all $cale
A $$I +egistration 5o. ) Applied 2or.
B 1ost of Project ) +s.;C;BDDD
C Means of 2inance ) 6wnership 1apital
E Ipleentation $chedule
<i= Preparation of Project
+eport
<ii= $election of site !
1onstruction of Building
<iii= $$I +egistration
<i"= A"ailability of finance,
$election of Machines,
Procureent of Machines
<"= +ecruitent of (abour !
1oencing Production
T6TA(
)
)
)
)
)
)
9 Month
; Months
9 Month
:F Months
9? #ays
C Months
Partners ackground
Partner 1
5ae ) Palan Bansi M.
Address ) ,8aadgiri. Apartent,
?th 2loor, ?D9,
5ear 8. 8. &. Gall,
8alawad +oad,
+ajkot ;AD DD?.
Age ) :D years
Hualification ) BBA with Ad"anced Marketing
Manageent.
+ole in 4nit ) Manageent of Marketing !
Personnel #epartent.
2inancial
1ontribution
) ?DI
Partner 2
5ae ) 1handarana Yask 8.
Address ) ,Mile $tone.,
6pposite to Bank of 8arnatak,
8alawad +oad,
+ajkot.
Age ) :A years
Hualification ) MBA with 2inance Manageent.
+ole in 4nit ) Manageent of 2inance ! Production
#epartent.
2inancial
1ontribution
) ?DI
!usti"cation #f $ocation
(ocation re"eals the area where the plant will operate to
anufacture proposed goods ! articles. -"ery entrepreneur, before
starting unit ust gi"e due attention to the suitable location of
business. 6ne should locate the unit at the place where
infrastructural ! other facilities are a"ailable.
'e are going to launch our unit at $hapar.
The following facilities are a"ailable there cheaply !
ade3uately.
Raw Material: -
The basic coponent for anufacturing fir is raw
aterial. As in our case raw aterial coes fro outside the
city that is /ondal. $o, it is con"enient to locate the fir at
$hapar so that raw aterial is a"ailable cheaply ! easily.
ransportation: -
Gere transportation facilities are a"ailable cheaply !
easily so that there is con"enience in getting raw aterial fro
outside to the production place ! also fro production place
to the other area to sell.
!a"our: -
The area in which our fir will be located is an
industrial area, so that labour is ade3uately a"ailable.
#ater $ Power %uppl&: -
There no such proble of power cuts or shortage of
water in this place.
Product Details
Pro'uct: -
The product that our fir is going to anufacture is,
1hilly Powder.
(ts )se: -
1hilly Powder is used as one of the ain spices in ost
of the food ites. It is used as a fla"ouring stuff for aking the
food ite spicy.
*ran': -
The brand nae of our product is J$hriK.
%arket Potential
In earlier years people used to ha"e siple and pure food, but
now is the era of fast food. People.s 2ood habits ha"e totally changed.
People lo"e to ha"e delicious Punjabi #ish, 1hinese, Thai, Me%ican !
Italian 2ood.
People are ore attracted towards hot ! spicy food ites.
1hilly Powder is the ain ingredient to ake the dish hot ! spicy.
-"en in our routine food preparations, chilly powder is used as
one of the spices. Thus, right fro siple food ites to "ariety of
food ites chilly powder is used as the ain spice. Moreo"er, chilly
powder is used indirectly also, like, people consue toato ketchup
which has chilly powder in it. In "arious other preparations also it is
used indirectly. Thus, when people use these ites in any dish the
use of chilly powder is indirect. Thus, chilly powder is widely used in
food ! food products.
Moreo"er, earlier, people used to ake chilly powder on their
own. People used to buy dry red chilies and grind the on their own
or in any flour ill. But now is the age of JreadyadeK. The lifestyle
of people has changed. -"eryone is busy in one or the other way so
they do not ha"e uch tie to do all these work ultiately they
prefer readyade ites. $o also this product has great potential.
Through our pure ! best 3uality product at low price we will be able
to sell it in arket ! also we will be able to create deand for our
product.
&aw %aterials
9. #ry +ed 1hillies.
:. -dible 6il.
%achines
9. Pul"eri@er Machine
:. -lectronic 'eighing Machine
;. 2illing Machine
>. Plastic Bag $ealing Machine
?. -lectric GP Motors
A. Mi%ing Tank with Agitator
%anufacturing Process
The word ,Process. leads to series of steps. Product is not
outcoe of only one act but it has to pass through "arious stages to
becoe final outcoe.
2ollowing are the steps included in anufacturing:
+1, -leaning: -
1hilly is purchased in bulk, fro outside area, so it
needs cleaning. 2irst of all, the chilly is to be cleaned and all
the dust ! dirt is to be reo"ed.
+2, Remo.ing stalks an' see's: -
Before crushing the chilly into powder, stalks and also
the seeds fro inside are to be reo"ed.
+/, Pul.eri0ation: -
5e%t step is of Pul"eri@ation. 1hillies are sashed into
fine powder through special achines called Pul"eri@er.
+1, Mi2ing 3il to it: -
2inally, the chilly powder has to be i%ed with oil so
that it does not spoil for longer tie.
'low (hart
1hilly Powder
Manufacturing Process
1leaning
+eo"ing stalks and
seeds
Pul"eri@ing
Mi%ing 6il
Production (apacity )chedule
+1, (nstalle' -apacit&: -
: Pul"eri@ers each ha"ing installed capacity of 9:.? kg.
Per hour.
Total :? kg. Per hour.
Yearly Installed capacity is
:? L :>DD hrs. M ADDDD kg.
+2, )tili0e' -apacit&: -
ADI i.e. 9? kg. Per hour.
Yearly 4tili@ed capacity is
9? L :>DD hrs. M ;ADDD kg.
+/, No. of %4ifts Per 5a&: -
9 $hift.
+1, No. of #orking 6ours Per %4ift: -
C Gours.
+7, No. of #orking 5a&s in a Mont4: -
:? #ays.
+8, No. of #orking 5a&s in a 9ear: -
;DD #ays.
+:, No. of #orking 6ours in a 9ear: -
:>DD Gours <C hrs. L ;DD days=
+;, (nput < 3utput Ratio: -
9D ) E
)ta* And $a+our Details
%r.
No.
Particulars No. of
Person
Rate =mt. +per
Mont4,
=mt.
+p.a.,
9 $uper"isor 9 ADDD ADDD B:DDD
: Accountant 9 >DDD >DDD >CDDD
; 1oputer
6perator ! 1lerk
9 ?DDD ?DDD ADDDD
> 4nskilled 'orker > :?DD 9DDDD 9:DDDD
? $alesan ; ;DDD EDDD 9DCDDD
A Peon 9 :DDD :DDD :>DDD
B 'atchan 9 :DDD :DDD :>DDD
T6TA( 9: ;CDDD >?ADDD
'inancial Details
Sr.
No.
Particulars Rate Total Cost
(Rs.)
<9=
a.
b.
c.
2i%ed Assets
(and
Building
Plant ! Machinery
<i=
Pul"eri@er
<ii=
-lectronic 'eighing
Machine
<iii=
2illing Machine
<i"=
$ealing Machine
<"=
GP Motors
<"i=
Mi%ing Tank with
Agitators
BDD s3. t.
ADD s3. t.
:
9
9
9
:
9
ADD
>DD
;?DDD
9DDDD
;ADDD
9DDDD
9:DDD
;?DDD
>:DDDD
:>DDDD
BDDDD
9DDDD
;ADDD
9DDDD
:>DDD
;?DDD
<:=
d.
e.
f.
g.
6ther Assets
2urniture
1oputer
#eli"ery &an
6ther -3uipents
9
9
;DDDD
:DDDDD
BDDDD
9?DDDD
;DDDD
:DDDDD
BDDDD
<;= -lectrification !
Installation 1harges EDDDD
<>= Preliinary ! Pre*
operating -%penses CDDDD

(ost #f Production
+a, Raw Material Re>uirement: -
5o. Particulars +ate
per
kg.
+e3uireent
per #ay
+e3uireent per
Month
+e3uireent per
Year
Huantity
<k.g=
Aount Huantity
<k.g=
Aount Huantity
<k.g=
Aount
9 1hilly >D 9;; ?;:D ;;;; 9;;;:D >DDDD 9ADDDDD
: -dible 6il ;D A 9CD 9?D >?DD 9CDD ?>DDD
+", %taff $ !a"our: -
%r.
No.
Particulars No. of
Person
Rate =mt. +per
Mont4,
=mt.
+p.a.,
9 $uper"isor 9 ADDD ADDD B:DDD
: Accountant 9 >DDD >DDD >CDDD
; 1oputer 6perator
1u 1lerk
9 ?DDD ?DDD ADDDD
> 4nskilled 'orker > :?DD 9DDDD 9:DDDD
? $alesan ; ;DDD EDDD 9DCDDD
A Peon 9 :DDD :DDD :>DDD
B 'atchan 9 :DDD :DDD :>DDD
T6TA( 9: ;CDDD >?ADDD
+c, 3t4er ?2penses $ )tilities: -
Sr.
No.
Particulars Amt. (Per
Annum)
9 $elling -%penses ADDDD
: +epair ! Maintenance :>DDD
; -lectricity 9CDDDD
> 'ater 1harges :>DDD
? Postage ! $tationary 9CDDD
A (egal 2ees ;ADDD
B Audit 2ees 9CDDD
C Miscellaneous -%penses 9CDDD
E Insurance :>DDD
9D Preliinary -%penses '72 9:DDD
99 -lectrification ! Installation 1harges '72 9CDDD
T6TA( >;:DDD
,otal -orking (apital
&e.uirement
Sr. No. Particulars Monthly Yearly
<a= +aw Material 9;BC;;.;; 9A?>DDD
<b= $taff ! (abour ;CDDD.DD >?ADDD
<c= 6ther -%penses ! 4tilities ;ADDD.DD >;:DDD
T6TA( :99C;;.;; :?>:DDD
,otal Project 'und
Sr. No. Particulars Amount
<a= Total 2i%ed 1apital 9:E?DDD
<b= Total 'orking 1apital :?>:DDD
T6TA( ;C;BDDD
)ources #f 'inance
Sr. No. Particulars Amount
9 6wnership capital by
Bansi
Yash
9E9C?DD
9E9C?DD
T6TA( ;C;BDDD
Depreciation
Sr. No. Particulars Rate of Depreciation Amount
<a= Building 9DI :>DDD
<b= 2urniture ! 2i%ture 9?I ::?DD
<c= Plant ! Machinery :?I >A:?D
<d= 1oputers >DI 9:DDD
<e= #eli"ery &an 9?I ;DDDD
<f= 6ther -3uipents 9?I 9D?DD
T6TA( #-P+-1IATI65 9>?:?D

Annual (ost #f Production
Sr. No. Particulars Amount
<a= +aw Material 9A?>DDD
<b= Total +ecurring -%penses CCCDDD
<c= #epreciation 9>?:?D
<d= Interest on 1apital ;DAEAD
T6TA( :EE>:9D
)ales 'orecast
Year Units (in !.) (p. a.) Sellin! Price Amount (Rs.)
9 ;BCDD C? ;:9;DDD
: >>9DD ED ;EAEDDD
; ?D>DD 9DD ?D>DDDD
> ?ABDD 99D A:;BDDD
? A;DDD 9:D B?ADDDD
(ost Per /nit
otal -ost Per )nit: -
=
Production Annual
Production of Cost Annual
M
37800
!!"#0
M BE.:9
@i2e' -ost Per )nit: -
M
Production Annual $otal
Cost %i&ed $otal
M
37800
#033'0
M :B.;;
Aaria"le -ost Per )nit: -
M
Production Annual
Cost (aria)le $otal
M
37800
#*'"000
M >;.BA

reak 01en Point Analysis
+a,
$elling Price C?.DD <per unit=
* &ariable 1ost >;.BA <per unit=
1ontribution >9.:> <per unit=
+", *?P in )nits: -
B-P M
Per +nit on Contri)uti
Cost %i&ed
M
" . "#
#033'0
M :?D?>.?A
+c, *?P in Rs.: -
B-P M
Ratio P,(
Cost %i&ed
L 9DD
M
' . "8
#033'0
L 9DD
M :9>9>?D.BC +s.
+', P<A Ratio: -
P7& +atio M
-ales
on Contri)uti
L 9DD
M
3#3000
#''!000
L 9DD
M >C.:?I
+e, *?P in Percentage: -
<At 4tili@ed 1apacity=
B-P M
on Contri)uti
Ca.acit/ +tili0ed Cost %i&ed
M
#''!000
*0 #033'0
M ;E.BBI
&eturn #n In1estment
+6I M
Project of Cost
1B2$
L 9DD
M
3837000
''7'0
L 9DD
M 9;.BDI
Pro"ta+ility 2 Its Analysis
$ales ;:9;DDD
* &ariable 1ost 9A?>DDD
1ontribution 9??EDDD
* 2i%ed 1ost 9D;;:?D
-BIT ?:?B?D
* Interest ;DAEAD
-BT :9CBED
* Ta% < ;?I= BA?BB
-AT 9>::9;
+1, Bross Profit Ratio: -
/ross Profit +atio M
-ales
Profit 3ross
L 9DD
M
3#3000
###000
L 9DD
M ;B.AEI
+2, Net Profit Ratio: -
5et Profit +atio M
-ales
Profit 4et
L 9DD
M
3#3000
#87!0
L 9DD
M A.C9I
+/, @i2e' =ssets urno.er Ratio: -
2AT +atio M
Asset %i&ed
-old 3oods of Cost
M
#!'000
!!"#0

M :.;9I
(ost #f (apital

=.erage -ost of -apital: -

=
Ca.ital $otal
2nterest $otal
L 9DD
M
"33000
3"'8"0
L 9DD
M CI
=.erage -ost of -apital: -
M

2nterest of Rate $otal

M

#*
M CI
Capital Rate "nterest
:9A9?DD CI 9B:E:D
:9A9?DD CI 9B:E:D
>;:;DDD 9AI ;>?C>D
&isk 'actors
9. 1hanges in /o"ernent policies for this type of
industries ay affect the organi@ation positi"ely or negati"ely
accordingly, as profit ay increase or decrease due to
/o"ernent.s inter"ention.
. There is always risk of copetition fro e%isting
! potential units. But to a"oid this risk, cost reduction through
ideal utili@ation of resources, use of good 3uality of raw
aterial etc. will be helpful.
3ames 2 Address of &aw
%aterial )upplier
+1, Patel Mohanlal Ababhai
Marcha Pith,
Marketing Yard,
/ondal.
<:= +aiyani Bros.
Marcha Pith,
Marketing Yard,
/ondal.
3ames 2 Address #f %achine
)upplier
<9= Micron Machineries 1orporation
0unagadh.
<:= 1opu 'eigh
+ajkot.
<;= 8a"ery -nterprise
+ajkot.
<>= $u"idha -lectronics
/ondal.
Particulars #f &aw %aterial
(onsumed
Particulars Year # $ Year # % Year # &
Hty. <in
kg=
At. Hty. <in
kg=
At. Hty. <in
kg=
At.
6pening Bal. * * :DDD CDDDD :DDD CCDDD
N Purchase
1hilly >:DDD 9ACDDDD >AAAB :D?;;>C ?;;;; :??EEC>
6il 9CDD ?>DDD :9DD AE;DD :>DD CA>DD
T6TA( >;CDD 9B;>DDD >CBAB :9::A>C ??B;; :A>A;C>
* 1losing $tock
1hilly :DDD CDDDD :DDD CCDDD :DDD EADDD
+aw Material
1onsued
1hilly >DDDD 9ADDDDD >AAAB :D>?;>C ?;;;; :??9EC>
6il 9CDD ?>DDD :9DD AE;DD :>DD CA>DD
T6TA( >9CDD 9A?>DDD >CBAB :99>A>C ??B;; :A;C;C>
Particulars #f 'inished Goods
Particulars Year # $ Year # % Year # &
'ty. Cost 'ty. Cost 'ty. Cost
6pening Bal. * * * * * *
N /oods Manu. ;BCDD ;DBDBCB >>9DD ;ACED9C ?D>DD >>A;E:B
* $ales ;BCDD ;DBDBCB >>9DD ;ACED9C ?D>DD >>A;E:B
1losing stock ( ( ( ( ( (
)chedule 'or 'ixed Assets
No. Particulars )ross *loc Depreciation Net
*loc
+penin!
,alance.
Total Total
Accumulate-
Durin!
The
year
Total
9 (and >:DDDD >:DDDD * * * >:DDDD
: Building :>DDDD :>DDDD * :>DDD :>DDD :9ADDD
; Plant !
Machinery
9C?DDD 9C?DDD * >A:?D >A:?D 9;CB?D
> 1oputer ;DDDD ;DDDD * 9:DDD 9:DDD 9CDDD
? 2urniture 9?DDDD 9?DDDD * ::?DD ::?DD 9:B?DD
A #eli"ery
&an
:DDDDD :DDDDD * ;DDDD ;DDDD 9BDDDD
B 6ther
-3uipent
BDDDD BDDDD * 9D?DD 9D?DD ?E?DD
T6TA( 9:E?DDD 9:E?DDD * 9>?:?D 9>?:?D 99>EB?D
Disclosure #f )igni"cant
Accounting Policies
Metho- of Accountin!) *
#ouble -ntry $yste
Met4o' of 5epreciation: -
$traight (ine Method
5eferre' Re.enue ?2penses: -
Preliinary -%penses are written off at 9?I e"ery year.
-lectrification ! Installation charges are written off at :DI
e"ery year.
Projected ,rading A4(5 #f
)hri $td5 'or 6st 7ear
Particulars +s. Particulars +s.
To 6pening $tock * By $ales ;:9;DDD
To Purchase 9B;>DDD By 1losing $tock CDDDD
To +epair !
Maintenance
:>DDD
To 'ater 1harges :>DDD
To -lectricity 9CDDDD
To 'ages to 4nskilled
'orker
9:DDDD
To /ross Profit <Transfer
to P ! ( A7c.=
9:99DDD
&%.&/// &%.&///
Projected Pro"t 2 $oss a4c5 #f )hri
$td5 'or 6st 7ear
Particulars +s. Particulars +s.
To $alary to By /ross Profit 9:99DDD
$uper"isor B:DDD
Accountant >CDDD <Trans. 2ro Trading A7c.=
1oputer 6perator cu
1lerk
ADDDD
$alesan 9DCDDD
Peon :>DDD
'atchan :>DDD
To Pre. -%p. '72 9:DDD
To -le. ! Ins. -%p. '72 9CDDD
To #epreciation
Building :>DDD
P ! M >A:?D
1oputer 9:DDD
2urniture ::?DD
#eli"ery &an ;DDDD
6ther -3uip. 9D?DD 9>?:?D
To $elling -%p. ADDDD
To Postage ! $tationary 9CDDD
To Ta% paid BA?BB
To (egal 2ees ;ADDD
To Audit 2ees 9CDDD
To Mis. -%p. 9CDDD
To Insurance :>DDD
To 5et Profit >>E9B;
<Trans. To P ! ( App.=
$%$$/// $%$$///
Projected Pro"t 2 $oss
Appropriation A4(5 #f )hri $td5
'or 6st 7ear
Particulars +s. Particulars +s.
To interest on By 5et Profit >>E9B;
1apital <Trans. 2ro P ! ( A7c.=
Bansi 9?;>CD
Yash 9?;>CD ;DAEAD
To 5et #i"isible Profit
Bansi B99DA.?
Yash B99DA.? 9>::9;
00.$1& 00.$1&
Projected alance )heet #f
)hri $td5 'or 6st 7ear
1apital (iability +s. Property Asset +s.
(and >:DDDD
To 1apital A71 Building :>DDDD
Bansi 9ECEADA.? * #ep. :>DDD :9ADDD
Yash 9ECEADA.? ;EBE:9; P ! M 9C?DDD
* #ep. >A:?D 9;CB?D
1oputer ;DDDD
* #ep. 9:DDD 9CDDD
2urniture 9?DDDD
* #ep. ::?DD 9:B?DD
#eli"ery "an :DDDDD
* #ep. ;DDDD 9BDDDD
6ther -3uip. BDDDD
*#ep. 9D?DD ?E?DD
By Pre. -%p. CDDDD
* #ep. 9:DDD ACDDD
By -le. ! Ins. EDDDD
* #ep. 9CDDD B:DDD
By 1losing $tock CDDDD
By #ebtors EA;EDD
By Bank balance 99?9CE>
By 1ash balance >E;AAE
&.1.%$& &.1.%$&
Projected (ost )heet #f )hri
$td5 'or 6st 7ear
$r.
5
o
.
Particulars +s. +s.
9 #irect Material 1ost
6pening $tock
N Purchase of +aw Material 9B;>DDD
* 1losing $tock CDDDD
<A= 1ost of +aw Material 1onsued 9A?>DDD
: 6ther #irect -%penses
#ep. on -3uipents, P ! M etc. 99?:?D 99?:?D
<B= P+IM- 16$T 9BAE:?D
; 2actory 6"erhead
'ater 1harges :>DDD
-lectricity 1harges 9CDDDD
+epair ! Maintenance of Machines :>DDD
Insurance of 2actory :>DDD
-lectrification of Inst. -%p. 9CDDD
$alary to 2actory $uper"isor B:DDD
Preliinary -%penses 9:DDD
$alary to 'atchan :>DDD
'ages to 4nskilled 'orker 9:DDDD >ECDDD
<1= 2A1T6+Y 16$T ::AB:?D
> 6ffice ! Adinistrati"e 6"erhead
$alary to Accountant >CDDD
$alary to 1oputer 6perator ADDDD
$alary to Peon :>DDD
Postage ! $tationary 9CDDD
(egal 2ees ;ADDD
Audit 2ees 9CDDD
Interest on 1apital ;DAEAD
Miscellaneous -%penses 9CDDD ?:CEAD
<#= 16$T 62 P+6#41TI65 62
/66#$ MA542A1T4+-#
:BEA:9D
? $elling ! #istribution 6"erhead
$elling -%penses ADDDD
Ta%es paid BA?BB
$alary to $alesan 9DCDDD
#ep. on #eli"ery &an ;DDDD :B>?BB
T6TA( 16$T ;DBDBCB
P+62IT 9>::9;
$A(-$ ;:9;DDD
Projected ,rading A4(5 #f )hri
$td5 'or 8nd 7ear
Particulars Rs. Particulars Rs.
To 6pening $tock CDDDD By $ales ;EAEDDD
To Purchase :9::A>C By 1losing $tock CCDDD
To +epair !
Maintenance
:A>DD
To 'ages to 4nskilled
(abour
9;:DDD
To 'ater 1harges :A>DD
To -lectricity 9ECDDD
To /ross Profit 9>B9??:
<Trans. to P ! ( A7c.=
>D?BDDD >D?BDDD
Projected Pro"t 2 $oss A4(5 #f )hri
$td5 'or 8nd 7ear .
Particulars Rs. Particulars Rs.
To $alary to $uper"isor BE:DD By /ross Profit 9>B9??:
'atchan :A>DD <Trans. 2ro Trading A7c.=
Accountant ?:CDD
1oputer 6perator cu
1lerk
AADDD
$alesan 99CCDD
Peon :A>DD
To #epreciation
Building :>DDD
P ! M >A:?D
1oputer 9:DDD
2urniture ::?DD
#eli"ery &an ;DDDD
6ther -3uip. 9D?DD 9>?:?D
To Pre. -%p. '72 9:DDD
To -le. ! Ins. 1harges '72 9CDDD
To Ta%es paid 9?DBAD
To $elling -%penses AADDD
To Postage ! $tationary 9ECDD
To Audit 2ees 9ECDD
To Mis. -%p. 9ECDD
To Insurance :>DDD
To (egal 2ees ;EADD
To 5et Profit ?CAE>:
<Trans. To P ! ( App.=
9>B9??: 9>B9??:
Projected Pro"t 2 $oss
Appropriation A4(5 #f )hri $td5
'or 8nd 7ear
Particulars Rs. Particulars Rs.
To interest on *y Net Profit 234.0%
Capital (Trans. 5rom P 6 7 A8c.)
*ansi $2&03/
Yash $2&03/ &/4.4/
To Net Di9isi,le Profit
*ansi $&...$
Yash $&...$ %1..3%
234.0% 234.0%
Projected alance )heet #f )hri $td5
'or 8nd 7ear5
Capital 7ia,ility Rs. Property Asset Rs.
(and >:DDDD
To 1apital A71 Building :9ADDD
Bansi
:9:E?EB.?
* #ep. :>DDD 9E:DDD
Yash
:9:E?EB.?
>:?E9E? P ! M 9;CB?D
* #ep. >A:?D E:?DD
1oputer 9CDDD
* #ep. 9:DDD ADDD
2urniture 9:B?DD
* #ep. ::?DD 9D?DDD
#eli"ery "an 9BDDDD
* #ep. ;DDDD 9>DDDD
6ther -3ip. ?E?DD
* #ep. 9D?DD >EDDD
By Pre. -%p. ACDDD
* #ep. 9:DDD ?ADDD
By -le. ! Ins. B:DDD
* #ep. 9CDDD ?>DDD
By 1losing $tock CCDDD
By #ebtors 99EDBDD
By Bank balance 9;DA9EA
By 1ash balance ??EBEE
>:?E9E? >:?E9E?
Projected (ost )heet #f )hri
$td5 'or 8nd 7ear
Particulars Rs. Rs.
9 #irect Material 1ost
6pening $tock CDDDD
N Purchase of +aw Material :9::A>C
* 1losing $tock CCDDD :99>A>C
<A= 1ost of +aw Material 1onsued :99>A>C
: 6ther #irect -%penses
#ep. on -3uipents, P ! M etc. 99?:?D 99?:?D
<B= P+IM- 16$T :::ECEC
; 2actory 6"erhead
'ater 1harges :A>DD
-lectricity 1harges 9ECDDD
+epair ! Maintenance of Machines :A>DD
Insurance of 2actory :>DDD
-lectrification of Inst. -%p. 9CDDD
$alary to 2actory $uper"isor BE:DD
Preliinary -%penses 9:DDD
$alary to 'atchan :A>DD
'ages to 4nskilled 'orker 9;:DDD ?>:>DD
<1= 2A1T6+Y 16$T :BB::EC
> 6ffice ! Adinistrati"e 6"erhead
$alary to Accountant ?:CDD
$alary to 1oputer 6perator AADDD
$alary to Peon :A>DD
Postage ! $tationary 9ECDD
(egal 2ees ;EADD
Interest on 1apital ;DAEAD
Audit 2ees 9ECDD
Miscellaneous -%penses 9ECDD ??99AD
<#= 16$T 62 P+6#41TI65 62
/66#$ MA542A1T4+-#
;;:;>?C
? $elling ! #istribution 6"erhead
$elling -%penses AADDD
Ta% paid 9?DBAD
$alary to $alesan 99CCDD
#ep. on #eli"ery &an ;DDDD ;A??AD
T6TA( 16$T ;ACED9C
P+62IT :BEEC:
$A(-$ ;EAEDDD
Projected ,rading A4(5 #f )hri
$td5 'or 9rd 7ear
Particulars Rs. Particulars Rs.
To 6pening $tock CCDDD By $ales ?D>DDDD
To Purchase :A>A;C> By 1losing $tock EADDD
To +epair !
Maintenance
:ED>D
To 'ages to 4nskilled
(abour
9>?:DD
To water charges :ED>D
To -lectricity :9BCDD
To /ross Profit 9ECD?;A
<Trans. to P ! ( A7c.=
?9;ADDD ?9;ADDD
Projected Pro"t 2 $oss A4(5 #f )hri
$td5 'or 9rd 7ear
Particulars Rs. Particulars Rs.
To $alary to $uper"isor CB9:D By /ross Profit 9ECD?;A
'atchan :ED>D <Trans. 2ro Trading A7c.=
Accountant ?CDCD
1oputer 6perator cu
1lerk
B:ADD
$alesan 9;DACD
Peon :ED>D
To #epreciation
Building :>DDD
P ! M >A:?D
1oputer 9:DDD
2urniture ::?DD
#eli"ery &an ;DDDD
6ther -3uip. 9D?DD 9>?:?D
To Pre. -%p. '72 9:DDD
To -le. ! Ins. 1harges '72 9CDDD
To $elling -%penses B:ADD
To Ta% paid ;9D9E;
To Postage ! $tationary :9BCD
To Audit 2ees :9BCD
To Mis. -%p. :9BCD
To Insurance :>DDD
To (egal 2ees >;?AD
To 5et Profit CC;D;;
<Trans. To P ! ( App.=
9ECD?;A 9ECD?;A

Projected Pro"t 2 $oss
Appropriation A4(5 #f )hri $td5
'or 9rd 7ear
Particulars Rs. Particulars Rs.
To interest on By 5et Profit CC;D;;
1apital <Trans. 2ro P ! ( A7c.=
Bansi 9?;>CD
Yash 9?;>CD ;DAEAD
To 5et #i"isible Profit
Bansi :CCD;A.?
Yash :CCD;A.? ?BADB;
CC;D;; CC;D;;
Projected alance )heet #f )hri
$td5 'or 9rd 7ear
Capital
7ia,ility
Rs. Property Asset Rs.
(and >:DDDD
To 1apital A71 Building 9E:DDD
Bansi :>9BA;> * #ep. :>DDD 9ACDDD
Yash :>9BA;> >C;?:AC P ! M E:?DD
* #ep. >A:?D >A:?D
1oputer ADDD
* #ep. ADDD *
2urniture 9D?DDD
* #ep. ::?DD C:?DD
#eli"ery "an 9>DDDD
* #ep. ;DDDD 99DDDD
6ther -3uip. >EDDD
* #ep. 9D?DD ;C?DD
By Pre. -%p. ?ADDD
* #ep. 9:DDD >>DDD
By -le. ! Ins. ?>DDD
* #ep. 9CDDD ;ADDD
By 1losing $tock EADDD
By #ebtors 9?9:DDD
By Bank balance 9?EB>9;
By 1ash balance AC>AD?
>C;?:AC >C;?:AC
Projected (ost )heet #f )hri $td5
'or 9rd 7ear
Particulars Rs. Rs.
9 #irect Material 1ost
6pening $tock CCDDD
N Purchase of +aw Material :A>A;C>
* 1losing $tock EADDD :A;C;C>
<A= 1ost of +aw Material 1onsued :A;C;C>
: 6ther #irect -%penses
#ep. on -3uipents, P ! M etc. 99?:?D 99?:?D
<B= P+IM- 16$T :B?;A;>
; 2actory 6"erhead
'ater 1harges :ED>D
-lectricity 1harges :9BCDD
+epair ! Maintenance of Machines :ED>D
Insurance of 2actory :>DDD
-lectrification of Inst. -%p. 9CDDD
$alary to 2actory $uper"isor CB9:D
Preliinary -%penses 9:DDD
$alary to 'atchan :ED>D
'ages to 4nskilled 'orker 9>?:DD ?E9:>D
<1= 2A1T6+Y 16$T ;;>>CB>
> 6ffice ! Adinistrati"e 6"erhead
$alary to Accountant ?CDCD
$alary to 1oputer 6perator B:ADD
$alary to Peon :ED>D
Postage ! $tationary :9BCD
(egal 2ees >;?AD
Interest on 1apital ;DAEAD
Audit 2ees :9BCD
Miscellaneous -%penses :9BCD ?B??CD
<#= 16$T 62 P+6#41TI65 62
/66#$ MA542A1T4+-#
;E:D>?>
? $elling ! #istribution 6"erhead
$elling -%penses B:ADD
Ta% paid ;9D9E;
$alary to $alesan 9;DACD
#ep. on #eli"ery &an ;DDDD ?>;>B;
T6TA( 16$T >>A;E:B
P+62IT ?BADB;
$A(-$ ?D>DDDD
(apital A4( 'or 6st 7ear
Particulars *ansi Yash Particulars *ansi Yash
By Balance b7d 9E9C?DD 9E9C?DD
To Balance
c7d
9ECEADA.? 9ECEADA.? By 5et Profit B99DA.? B99DA.?
9ECEADA.? 9ECEADA.? 9ECEADA.? 9ECEADA.?
Particulars *ansi Yash Particulars *ansi Yash
By Balance
b7d
9ECEADA.? 9ECEADA.?
To Balance
c7d
:9:E?EB.? :9:E?EB.? By 5et Profit 9;EEE9 9;EEE9
:9:E?EB.? :9:E?EB.? :9:E?EB.? :9:E?EB.?
(apital A4( for 8nd year
(apital A4( 'or 9rd 7ear

Particular
s
*ansi Yash Particulars *ansi Yash
By Balance b7d :9:E?EB.? :9:E?EB.?
By 5et Profit :CCD;A.? :CCD;A.?
To Balance c7d :>9BA;> :>9BA;>
:>9BA;> :>9BA;> :>9BA;> :>9BA;>