Internship Report

A report submitted to the PSG College of Arts & Science (Autonomous) in partial
fulfillment of the requirement for the award of Degree of Bachelor of Commerce of the
Bharathiar University, Coimbatore.

SUBMITTED BY
DAYANANDH K
(18BCO506)

UNDER THE GUIDANCE OF

Mrs.Dr.B.ABIRAMI

(HOD)

DEPARTMENT OF COMMERCE
PSG COLLEGE OF ARTS & SCIENCE

An Autonomous College – Affiliated to Bharathiar University

Accredited with ‘A’ Grade by NAAC (3rd Cycle)
College with Potential for Excellence
(Status awarded by the UGC)
Star College Status Awarded by DBT- MST
An ISO 9001: 2015 Certified Institution
Coimbatore, 641 014
March 2021
 PSG COLLEGE OF ARTS & SCIENCE
COIMBATORE
DEPARTMENT OF COMMERCE (UNAIDED -DAY)

CERTIFICATE

NAME OF THE STUDENT :

CLASS :
REG NO :
NAME AND ADDRESS OF THE COMPANY :
DATE OF SUBMISSION :

GUIDE HEAD OF THE DEPARTMENT

VIVO-VOCE CONDUCTED ON:

EXAMINERS:

1.___________________

2.______________________
 DECLARATION

I, Dayanandh.K (18BCO506) hereby declare that the report on the INTERNSHIP

Submitted is a original work done by me at Aravindh Oil Mills,Kangayam 638701 during the
period _____________________ submitted to Department of Commerce (Unaided- Day), PSG
college of Arts & Science, Coimbatore (Autonomous) partial fulfillment of the requirement for
the award of Degree of Bachelor of Commerce of the Bharathiar University, Coimbatore.

SIGNATURE OF THE CANDIDATE

 ACKNOWLEDGEMENT

I take immense pleasure in thanking Mr. L. Gopalakrishnan, Managing Trustee, PSG

College of Arts & Science, for extending his support.
I take immense pleasure in thanking Dr. T. Kannaian, M.Sc., M.Tech., Ph.D.,
Secretary, PSG College of Arts & Science, for extending his support.
I express my sincere gratitude to Dr. D. Brindha, M.Sc., M.Phil., Ph.D., Principal, PSG
College of Arts & Science, for extending her support.
I express my sincere gratitude to (Faculty In-Charge), PSG College of Arts & Science,
for extending her support.
I express my sincere thanks to (HOD) Associate Professor and Head of the Department
of Commerce (Unaided), PSG College of Arts & Science for having provided me with the
necessary facilities for doing the report work.
My sincere thanks to my guide, (guide Name), Department of Commerce (Unaided), for
(her) immense support in preparing the report.
My sincere thanks to (company official), for (her) immense support in preparing the
report.
I express my sincere thanks to the members of faculty, Department of Commerce
(Unaided Day), PSG College of Arts & Science, for their constant help and brilliant idea for
preparing the report.
TABLE OF CONTENT:

CHAPTER CONTENTS

CHAPTER 1 INTRODUCTION

CHAPTER 2 PROFILE OF THE ORGANISATION

CHAPTER 3 DETAILS ABOUT THE

DEPARTMENT VISITED

CHAPTER 4 DETAILED REPORT OF THE DATE

WISE WORK DONE

CHAPTER 5 CONCLUSION
 CHAPTER 1

INTRODUCTION TO THE COMPANY

Copra was introduced as a source of edible fat in northern Europe in the 1860s because of a
shortage of dairy fats. Early in the 20th century it became known in the United States. Western
Europe now imports about half a million tons annually, principally from the Philippines, but it is
also an important export in Papua New Guinea, Vanuatu (formerly the New Hebrides),
Mozambique, Malaysia, and the Pacific Islands.

Naturally growing coconut palms are a significant source of copra, but commercial estates and
plantations now predominate. The nuts are husked by bringing them down forcibly on a sharp
point, by hand or mechanically. The shell is then cracked, usually into two halves, with a
chopping knife, exposing the meat, which is about 50 percent water and 30 to 40 percent oil.
About 30 nuts provide meat for 10 pounds (4.5 kg) of copra. Whole copra, also called ball or
edible copra, is produced by the less common drying of the intact, whole nut kernel.

Aravindh Oil Mills

Established in the year 1998 at Manufacturer, We “Aravindh Oil Mills” are

a  Partnership based firm, engaged as the foremost Manufacture of Coconut Copra,
Coconut Oil Cake,Coconut Powder etc. Our products are high in demand due to their
premium quality and affordable prices. Furthermore, we ensure to timely deliver these
products to our clients, through this, we have gained a huge clients base in the market .

It’s our peerlessly dedicated and hardworking team that can be given the credit for our success
and present position in the market. It is their persistent efforts to present the best products, which
has concluded in giving us the success that we are living today Some of the following factors, we
have attained a reputed status in this domain are as follows:

Strict quality standards

Ethical business policies

Transparent dealings

Absolute client satisfaction

Timely delivery
 CHAPTER 2

PROFILE OF THE ORGANISATION

Basic Information:
Nature of Business Exporter and Manufacturer

 Exporter
 Supplier
 Distributor
 Wholesaler
Additional Business  Retailer
 Buyer-Individual
 Service Provider
 Importer

Company CEO Aravind VJ

Total Number of Employees 11 to 25 People

Year of Establishment 1998

Legal Status of Firm Partnership Firm

Annual Turnover Rs. 5 - 10 Crore

Statutory Profile:
Import Export Code (IEC) ABCFA*****

Banker LAXMI VILAS BANK

GST No. 33ABCFA1825A1ZC

Packaging/Payment and Shipment Details:

Payment Mode  Bank Transfer
 DD
 Credit Card
  Cash

CHAPTER 3

DETAILS ABOUT THE DEPARTMENTS VISITED

3.1 PURCHASE DEPARTMENT

3.2 PRODUCTION DEPARTMENT

3.3 QUALITY CONTROL DEPARTMENT

3.4 SALES DEPARTMENT

3.1 PURCHASE DEPARTMENT:

• Purchasing department are responsible for more than just buying supplies

• The purchasing objectives is sometimes understood as buying materials.

• The Coconut are being purchased from other states such as Kerala,.Karnataka,etc..,

• Thisa is a broad generalize indicating the scope of purchasing functions.

• The Coconut are purchase according to their quality,size, and colour of the coconut.

• The market of coconut will be increased and decreased by entry day.

• Buying the coconut at lower cost consistent with service and requirement.

• The company uses 98% of their total capacity of machines.

• Frequency purchase depends on rerequirements of the departments.

• The company purchases coconut and coconut waste from Kerala and Karnataka.

3.2 PRODUCTION DEPARTMENT:

• The production department process starts with the procurement of raw materials, the coconut is
bought according,to the customer specification.
• Production department of the coconut are made the size and colour of coconut to the
department of the production.

• Production is the functional area responsible for training inputs into finished outputs.;

• The production manager is responsible for making sure that raw materials are provided and into
finished goods effectively.

• In this company,many machines are seen.

• The machines of cutting coconut are very sharp and it is advanced technology.

• I went through lots of observation and the production process in this order.

• The production process of the departments are the features of the department to the production.

• The cutting of the coconut can be done by the labours and machines.

• The labours are very quick and the production department of the coconut to the
management.The labour to the production are the labours to the coconut of the production
department to the company of the department.

3.3 QUALITY CONTROL DEPARTMENT:

• The quality control department is managed by well qualified personnel,who inspect production
at every level.

• It is tested by the color of the coconut copra and size of the coconut copra.

• The reddish colour indicates that the coconut copra will be the higher quality.

• A physical test is a qualitative or quantitative procedure that consists of determinations of one

or more characteristics.

• It is done by the labour by their eyes whether the coconut are well defined or not.

• A chemical test is a done by the chemical component called sulphur.

• A copy of the purchase order with all details for coconut and coconut oil are given the buyer
who can buy it whole or retail.

• The sample of the coconut oil will be send to merchandises and the respective manager for a
approval, on receipt of approval they can buy the oil.
• On the approval of the same the goods will be in warded and they can be sent to the buyers
according to their needs and satisfactions.

• Any deviation will have to reported to the managers.

• With the help of the purchase order they can order the coconut oil.

3.4 SALES DEPARTMENT:

• The sales department of the coconut industry are sold accordingly to their market on the sales
department.

• The coconut oil and copra are sold according to their market basis

• Coconut oil and coconut copra are the sold to the buyers.

• The sales on the coconut industry are the department of the sales to the industry of the business
to the industry according to basis of needs.

• The sales to the buyers will be the needs of the customers to the basis of the sales volume on
the department.

• The sales volume of the coconut will be the based on the buyer level to the company.

• The sales will be made by the paying the GST@5% for the IGST amount to the
government.The sales will be made and the 5% will be paid to coconut oil and coconut copra.

• The sales department of the coconut and coconut oil will be made by the buyer needs.

• If they bought the oil and copra they have to pay the taxes and charges for the purchased items.

• The coconut industry will run daily and sales will be done everyday to do the business.

• The coconut oil will be made by the machines and packed by the labours and they can be sold
by the dealers to the stores and departments of the numbers.

• The sales department manager should be the responsible for the activity in the sales
management on the department.
ORGANISATIONAL CHART
 CHAPTER 4

DETAILED REPORT OF DATE WISE WORKDONE

WORK LEARNED FROM 10/02/2021 TO 12/02/2021:

Copra Purchase and Sorting:

Raw Material purchased for coconut oil manufacturing is Milling grade copra. Only copra
made by sun drying of coconut is purchased from coastal area or copra manufacturers in
Kangeyam, Tamil Nadu. It comes with FFA 0.5% and moisture of around 5%. It is cup in shape,
inner surface is white in colour and outer surface is brown/black. It comes packed in gunny bags
of 50 kg each. It is visually inspected and impurities are removed. Impurities commonly found
are coconut shell, kout (bad quality copra) and plastic/jute threads.

Copra Drying:
Selected copra is loaded into a hopper of capacity 10 tons. Hopper has a mesh at bottom to
allow air to come inside but prevent copra from falling down. Hot air of about 75-80 degrees is
generated using steam radiator and pumped into hopper using a centrifugal blower. Hot air is
supplied continuously for about 10 hours. Moisture level reduces from initial 5% to 2.5%. After
drying copra becomes hard and brittle. Moisture when present in oil causes rancidity, so when
moisture is removed shelf life of oil increases. Oil extracted from moisture free copra can be
finely filtered too.
 4.1 COPRA SEGMENTATION

4.2 COPRA WASTES

WORK LEARNED FROM 14/02/2021 TO 16/02/2021:

Copra Cutting:
Milling Copra comes in half ball shape and other irregular shapes. This is not ideal for
handling and processing. So it is cut into small pieces of about 1 inch size. A Copra Cutter driven
by a motor does this. The beaters cut the copra into pieces, when the pieces become smaller than
the desired size; they escape out through the mesh. These copra pieces are carried out through a
Screw Conveyor.

Copra Roasting/Cooking:
Copra pieces are then roasted for about 1 hour in a steam jacketed vessel with continuous
agitation. A bit of steam is also sprayed into copra for better cooking. Steam is generated using
an Indian Boiler Regulation (IBR) standard steam boiler fired with solid waste. Steam is supplied
safely and efficiently with IBR quality seamless steam pipeline. Cooking helps in better oil
recovery, provides a sweet aroma and improves the shelf life of coconut oil. Heating also
sterilises copra.
 4.3 COPRA AFTER CUTTING

WORK LEARNED FROM 17/02/2021 TO 19/02/2021:

Copra Crushing/Oil Extraction:

Dried and Roasted Copra pieces are now fed into an expeller with screw press for
mechanical crushing under high pressure. Oil squeezes out of copra during this process leaving
the fibre out. Crushing is employed in 2 stages where 1st crushed copra is again crushed for the
2nd time to recover maximum oil. The left out Oil cake will still have 8% oil. Extracting oil
beyond this level is not economical with mechanical crushing. Solvent extraction method will
have to be employed beyond this stage.
Copra contains approximately 63% oil, 5% is lost as moisture during the process, remaining 32%
is oil cake. Oil is taken for further processing like filtering and packing. Oil cake is packed in
gunny bags and sold to solvent extractors or cattle feed manufacturers.

Copra Cake:
It is a palatable oil cake obtained as residue in the production of the coconut oil and used
especially in animal feeds.So it is called also as a copra cake.The main use of copra cake is that it
can be used by the farmers as a natural feed to cattles which would increase the productivity and
therefore increasing the profit.It is obtained while pressing the coconut to produce oil. Coconut
Oil cake is the byproduct of Oil Extraction. It constitutes mainly fibre, 20% Protein and 10% Oil.
Mechanical extraction of oil cannot recover oil in full. This oil cake can be used for further oil
recovery with a solvent extraction process. Oil cake can also be directly used as cattle feed. Oil
cake is packed in plastic bags of 50 kg. It is attractive for cattle because of the roasted coconut
smell. Appearance as you can see below is red/brown in colour, it is roasted but not
charred/burnt.

4.4 COPRA EXPELLER MACHINE

4.5 COCONUT OIL CAKE

WORK LEARNED FROM 20/02/2021 TO 22/02/2021:

Coconut Oil Filtering:

Oil extracted through expeller will has about 8% sediments/foots. They are separated from
oil through a 3 stage filtering process i.e. Coarse filtering by Vibrating Screen, Main filtering
through Filter Press and Fine filtering through Filter Press.
Vibrating Screen – Heavy sediments are separated by simple vibration of a mesh aided by a
vibrating motor. This is the simplest and cheapest method of filtration. This relieves the further
filtering stages of a lot of sediments and hence improves efficiencies there.
Filter Press – Filter press consists of plates and filter cloths. Oil is passed a pressure using a
screw pump. Oil passes through the finely pored filter cloths. Sediments and moisture remains in
the filter cloth in between the plates. Oil cake and sediments are separated by removing the
plates.
Main filtering:
Hot oil at about 70 degrees is used for fast filtering through first filter press.
Fine filtering:
Filtered oil is cooled through a plate heat exchanger to cool it to room temperature using water.
This oil is again filtered slowly through the second filter press to remove wax, moisture, and any
further sediments to get clear oil.

4.6 COCONUT OIL FILTER

 4.7 OIL STORAGE TANKS

WORK LEARNED FROM 22/02/2021 TO 25/02/2021:

ROASTED AND COLD-PRESSED OIL:

PARAMETERS ROASTED REFINED

RAW MATERIALS Copra Copra

OIL EXTRACTION Expeller Expeller

COPRA ROASTING Yes No

SHEL LIFE 9-12 Months 6 Months

AROMA/TASTE Strong Mild

COLOUR Yellow White

EDIBLE Yes Yes

 ROASTED OIL

COLD-PRESSED OIL
OIL VARIETIES AND PACKAGES:

Varieties:
Coconut Oil being highly versatile, it finds different uses among various types of
consumers. To address different usage, We have wide varieties of products/packages. Each
product is a combination of different oil types, packaging materials and pack sizes.

Oil Varieties:
Virgin – Fresh coconut is used to making Virgin coconut oil. It has crystal clear appearance and
long shelf life. Is considered the best form of coconut oil.

Roasted – Copra pieces are roasted before oil extraction. Has enhanced taste and aroma of
copra. Has longer shelf life.

Cold Press – Copra pieces are not roasted. It has natural taste and flavour of copra. Traditionally
coconut oil was made this way.

Packaging Material:
Different packaging materials offers different packing costs, storage and dispensing options.
Pouch:
Flexible Packing film with high barrier properties is used to pack coconut oil. Proper
sealing is done with Automatic Packing Machines to ensure that oil doesn’t leak and lasts longer.
This is the least expensive form of packing as the quantity of packing material used is lowest.
Cooking Oil consumers are recommended to use Coconut Oil with this form of packing.

Jerry Can:
Jerry Cans are of white color but opaque. They come with an easy to carry handle to carry
higher weight of oil. They are bought by families for cooking use. They are pretty strong and the
container can be used for several years.

Wide Mouth Jar:

Wide Mouth Jars are of green color and opaque. They come with a wide mouth to enable
easy dispensing of coconut oil by spoon when oil is solidified at cold temperature.

Bulk Packing:
For bulk use like Industrial, Re-packing, cooking use bulk containers like Tin, Cans and
Barrels are used. Tins hold 15 kg of oil. Cans hold 30 kg and barrels hold 190 kgs.

Pack Sizes:
Going for higher pack sizes reduces the per unit packing cost. But lower pack sizes
necessitates buying fresh packs frequently for smaller usages. Cocoguru offers different ranges
for different uses.

Bulk – 15 kg Tin, 30 kg Can and 190 kg barrel

High. – 5 kg cans
 COPRA PACKAGING

GST RATES :
The rate of GST on Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or
not refined, but not chemically modified. Fixed by GST council at the introduction of GST in
July, 2017 is 5%

ITEM HSN CODE GST RATE

COPRA 12030000 5%

COCONUT OIL 15131100 5%

COCONUT OIL CAKE 23065010 5%

QUALITY CONDITIONS FOR DOMESTIC COPRA:

Conditio Cutting in Rate - 1% Will be

S.No Parameters Guarantee
n reduced
1 FFA Higher than Condition 1% Or 2 % Will be reduced in Rate
2 Iodine Value(IV) 10.00% 10.00% Above10 %
3 Moisture 4% 4% -
5 Powder Per bag 1kg 2kg Above 2 kg
6 Coconut Shell 1kg 2Kg Above 2 kg

CHAPTER 5

CONCLUSION:

Industrial training which I had under gone in ARAVINDH OIL MILLS was very useful.
It helped me in obtaining practical knowledge of various aspects it helped me to know the
performances of effective management and timely decision – making followed in top-level
management.

As a result these studies helped me to obtain full knowledge about the organizational
structure and management of the company. The training which helped me to learn about each
department. I have gained a enormous knowledge.

The general functioning of the concern is well and good. Hence, this training gives me
great satisfaction.