Group 3 POA - Dhandat Final

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Research Topic
An investigation into electronic commerce and profitability during Covid-19 pandemic at Luigi’s
Pasta Restaurant, #4 Flower Street, Port of Spain, Trinidad for the 1st February to 30th September
2020.
Candidate’s Names and Number: Dhandat Singh 1605571099 (Leader)
Kevin Raghoonanan 1605570793
Amit Dalchan 1605570254
Bradley Katray 1605570505
Kyle Santo 1605571030
Business Cognate Subjects: Principle of Account | Principle of Business
Group: Group Number 3
School: Vishnu Boys’ Hindu College
Center Number: 160557
Teacher: Mrs. Samdaye Gopaulchan
Date: 15th of March, 2021.
Year Of Exam: 2021
Word Count: 986
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TABLE OF CONTENTS
Pages
4
Topic
4
Objectives
4
Background
6
Methodology
7
Presentation of Data & Analysis Of Data
19
Conclusion
20
Recommendation
21
References
Appendices
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Appendix 1 - Cover Letter for Customer
Questionnaire
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Appendix 2 - Customer Questionnaire
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Appendix 3 - Customer Questionnaire Results
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Appendix 4 - Cover Letter for the Manager Interview
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Appendix 5 - Manager Interview Questions and
Results.
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Appendix 6 - Financial Statement for February to
May 2020.
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Appendix 7 - Financial Statement for June to
September 2020.
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Topic
An investigation into electronic commerce and profitability during Covid-19 pandemic at Luigi’s
Pasta Restaurant, #4 Flower Street, Port of Spain, Trinidad for the period 1st February to 30th
September 2020.
Objectives
1.To examine sales pre COVID-19 for the Period 1st February to 31st March and post
website creation after COVID-19 restrictions were applied for the period 1st April to 30th
September, 2020 for Luigi’s Pasta Restaurant, #4 Flower Street, Port of Spain, Trinidad.
2.To interpret the profitability ratio, expense to sales ratio for Luigi’s Pasta Restaurant, #4
Flower Street, Port of Spain, Trinidad for the period 1st June to 30th September 2020.
Background
Mr. Luigi Russo has been running a partnership since 2016 as a restaurant owner. He sells pasta
which is his most popular item is the Pasta Meal Combo. Mr. Luigi’s restaurant is located on
Flower Street, Port Of Spain. This topic was chosen by one of our group members because they
had close relations with Mr. Russo and they observed problem’s Mr. Russo faced with his
business in the starting months of COVID-19. Mr. Russo was losing customers due to the
COVID-19 pandemic and restrictions. Mr. Luigi decided to create an online website to get more
customers. This group will be looking into the sales pre and post website creation during
COVID-19 and the profitability ratio of expense to sales.
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This topic is important to our group because it helps develop our skills in reviewing and making
financial records, we can also use it to create ratios such as expenses to sales for the business.
This topic is also important to society because it can help the society by creating employment.
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METHODOLOGY
The group leader delivered the Primary Quantitative data (Customer questionnaires) [Refer to
Appendix 2] to the manager who distributed them to 10 customers at the end of each month a
total of 40 customers. These questionnaires were then promptly collected upon completion by the
manager. A group member collected the questionnaires from the manager when they were
completed. As customer selection was random, everyone had a fair chance. The questionnaire
contained seven close ended questions used to determine sales, amount of orders, money spent
before and during the Covid-19 period as well as pre and post website creation. A problem
encountered was people left out answers.
The Primary Qualitative data (semi-structured manager interview) [Refer to Appendix 5] was
conducted with Mr. L Russo on 2nd October 2020. This half hour interview done via zoom
contained seven open-ended questions. This interview was to determine the business’s statistical
financial information, sales pre and post website creation, and the background. Due to the
manager's busy schedule, his responses were short and employees interrupted the interview with
business issues. The Secondary data was collected via the internet and textbook. Some reviews
may be false and some information may be outdated and Financial statements were collected
(Refer to Appendix 7 & 8) however, handwriting was not visible at times for numbers.
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Presentation and Analysis of data on customer questionnaire
Figure 1 Comparing Sales from February to March and April to September for the year 2020.
Source: Question 4 & 5 in the Manager Interview 2020
Analysis: Sales of Mr. Luigi’s business for February, March, April, May, June, July, August and
September as we can see in March when COVID-19 lockdown occurred there was a total of
$14,000.00 in Sales whereas when the business created the website in June the business had
$20,000.00 in sales therefore the business gained a $6,000.00 increase in sales (43%) when the
website was created.
6,000 100
Calculations: 14, 000 − 20, 000 = 6, 000 therefore 14,000
× 1
= 43%.
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Figure 2 shows a Bar chart indicating how regularly customers dine at Luigi’s restaurant.
Source: Customer Questionnaire 2020; Question 1
Analysis: On how regularly customers dined at the restaurant over the four month. The option
percentages were as followed for daily june(10%) increase (30%)July decreased (20%)August
and increased (50%)September, For Frequently june(20%) increased (50%)July decreased
(40%)August remained (40%)September, For Once a week june(60%) decreased (20%)July
increased (30%)August and decreased (10%)September and For Once a month june(10%)
decreased (0%)July increased (10%)August decreased (0%)September. As calculated The
majority of customers (37.5%) dined frequently and a minority of customers (5%) dined once a
month.
Table 1: Showing mean from Figure 2
Calculations: Mean-Daily: 10%+30%+20%+50%=110%/4=27.5%
-Frequently: 20%+50%+40%+40%= 150%/4=37.5%
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-Once a week: 60%+20%+30%+10%= 120%/4=30%
-Once a month: 10%+0%+10%+0%= 20%/4=5%
Analysis: From the data gathered above it can be determined that customers dined at the
restaurant frequently and that the food can be improved to bring in more customers on a daily
basis.
Due to Covid-19 most of the regular customers could not go into the restaurant to dine this
means the business had to find other ways to keep making sales.
(In order to summarize the data we used mean throughout the other questions to find the average
percentage for each option for the 4 months.)
MEAN MEDIAN MODE
Formula Add all numbers Arrange the numbers in Find the most
divided by the numerical order then count frequent number
number of numbers how many numbers there
there are are find the middle number
if it is even average it with
the number higher than it
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Figure 3 Shows a Stacked Bar shows customers satisfaction pertaining to the combo meals and
packages provided at Luigi’s restaurant
Source: Student Questionnaire 2020; Question 2
Analysis: The majority of customers (35%) felt Neutral on combo meals/packages and the
minority of customers (17.5%) felt Dissatisfied.
Table 2: Showing Mean for Figure 3
Calculations: Mean-Very satisfied: 40%+20%+10%+10%= 80%/4=20%
-Satisfied: 30%+30%+20%+30%= 110%/4=27.5%
-Neutral: 40%+30%+40%+30%= 140%/4=35%
-Dissatisfied: 20%+30%+20%+0%= 70%/4=17.5%
Analysis: From the data represented above it can be determined meals and packages that are
offered at Luigi's could be improved. Persons who were dissatisfied only dined for once a
month.
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Figure 4 displays a line chart describing what customers thought of the prices of the pasta meals.
Analysis: The collection of data illustrates what customers thought of the prices of pasta meals.
The majority of customers (32.5%) stated very unreasonable and the minority of customers
(15%) stated very reasonable.
Table 3: Showing the mean from Figure 4
Calculations: Mean-VeryReasonable:0%+10%+20%+30%=60%/4=15%
-Reasonable:10%+20%+30%+50%=110%/4=27.5%
-Unreasonable:10%+20%+30%+40%=100%/4=25%
-Very Unreasonable: 10%+30%+40%+50%=130%/4=32.5%
Analysis: From the data that was gathered above it can be determined that the prices of the
pasta meals were very unreasonable and needed to be re-evaluated.
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Figure 5 displays a stacked line chart designed to present how customers rated the efficiency of
the pickup/ delivery service.
Analysis: The collected data shows how customers rated the pickup/delivery service. The
majority of customers (45%) rated 1-2 poor and the minority of customers (10%) rated 7-8 great.
Table 4: Showing the Mean for Figure 5
Calculations: Mean-1-2 Poor:80%+50%+30%+20%=180%/4=45%
-3-4 Okay:10%+20%+20%+20%=70%/4=17.5%
-5-6 Good:10%+20%+30%+50%=110%/4=27.5%
-7-8 Great:0%+10%+20%+10%=50%/4=12.5%
Analysis: From the data that was gathered above it can be determined that the delivery service
was not efficient and the restaurant needed to improve this.
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Figure 6 uses a 3-D column chart to review if customers agree or disagree that the online website
made it easier to order meals from the restaurant.
Analysis: The data of how customers utilized the online website during the Covid-19 pandemic.
The majority of customers (45%) stated strongly agree and a minority of customers (2.5%) stated
strongly disagree.
Calculations:Mean-Strongly agree:40%+30%+30%+80%=180%/4=45%
-Agree:40%+40%+50%+20%=150%/4=37.5%
-Disagree:20%+30%+10%+0%=60%/4=15%
-Strongly disagree:0%+0%+10%+0%=10%/4=2.5%
Analysis: The website was very easy and simple for the majority of the restaurant's customers.
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Figure 7 uses a line chart to determine how successful the online website has been doing in its
purpose of obtaining orders.
Analysis: The chart above reports the information on how often customers have been ordering
from the online website. The majority of customers (32.5%) stated very frequently and a
minority of customers (17.5%) stated not really.
Table 6: Showing the Mean from Figure 7
Calculations: Mean-Not really:0%+20%+20%+30%=70%/4= 17.5%
-Sometimes:10%+10%+30%+50%=100%/4= 25%
-More often:10%+20%+30%+40%=100%/4= 25%
-Very frequently:10%+30%+30%+60%=130%/4=32.5%
Analysis: It was determined as the months progressed customers started ordering from the
website showing it was a good choice by Luigi.
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Figure 8 uses a stacked column to analyze how customers attained knowledge of the online
website through the Covid-19 pandemic.
Analysis: The chart represents how the website was discovered through various marketing
strategies. The majority (60%) stated TV commercials and a minority of customers (5%) stated
Flyers.
Calculations: Mean-Newspaper:30%+30%+0%+10%=70%/4= 17.5%
-Flyers:10%+10%+0%+0%=20%/4= 5%
-Build boards:20%+10%+20%+20%=70%/4= 17.5%
-TV commercials:40%+50%+80%+70%=240%/4=60%
Analysis: The best marketing strategy to use for our website was TV commercials. Since
society is advancing technologically methods like Flyers and Newspaper have become
obsolete.
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Table 8 Shows the Expense to Sales Ratio for the Period 1st February to 31st May 2020.
February, March, 2020 April, 2020 May, 2020

2020
Expense To Total Expenses Total Expenses Total Expenses Total Expenses

Sales Ratio Total Sales x Total Sales x Total Sales x Total Sales x
Formula 100 100 100 100
Calculation =9,400/15,000 =8,950/14,000 =9,250/17,000 =9,200/18,000

x 100 x 100 x 100 x 100
Answer =63% =64% =54% =51%
Source: Appendix 5 Financial Statement for the period 1st February To 31st May 2020.
Analysis: February Expense to Sales ratio was 63% for every $1 of sales the business spent
$0.63 in expenses. For March there was a percentage increase of 1% (63%-64%)
therefore for every $1 in sales the expenses were $0.64. The expenses for this
month from $9,400 in February decreased to $8,950 in March because of a $450
difference in expenses. For April there was a percentage decrease of 10%
(54%-64%) for every $1 of sales the business spent $0.54 in expenses. The
expenses for this month from $8,950 in March increased to $9,250 in April
because of a $300 difference in expenses. For May there was a percentage
decrease of 3% (51%-54%) for every $1 of sales the business spent $0.51 in
expenses. The expenses for this month from $9,250 in April decreased to $9,200
in May because of a $50 difference in expenses.
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Table 9 Shows the Expense to Sales Ratio for the Period 1st June to 30th September 2020.
June, 2020 July, 2020 August, 2020 September,

2020
Expense To Total Expenses Total Expenses Total Expenses Total Expenses

Sales Ratio / Total Sales x / Total Sales x / Total Sales x / Total Sales x
Formula 100 100 100 100
Calculation =11,900/ =11,450/ =11,750 / =11,700/

20,000 x 100 21,000 x 100 19,000 x 100 20,000 x 100
Answer = 60% = 55% = 62% = 59%
Source: Appendix 6 Financial Statement for the period 1st June to 30th September 2020.
Analysis: June Expense to Sales ratio was 60% for every $1 of sales the business spent
$0.60 in expenses. For July there was a percentage decrease of 5% (55%-60%)
therefore for every $1 in sales the expenses were $0.55. The expenses for this
month from $11,900 in June decreased to $11,450 in July because of a $450
difference in expenses. For August there was a percentage increase of 7%
(62%-55%) therefore for every $1 of sales the expenses were $0.62. The expenses
for this month from $11,450 in July increased to $11,750 in August because of a
$300 difference in expenses. For September there was a percentage decrease of
3% (59%-62%) therefore for every $1 of sales, the expenses were $0.59. The
expenses for this month from $11,750 in August decreased to $11,700 because of
a $50 difference in expenses.
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Conclusion
From Figure 1 Sales were low from February - May. Sales for February and March totaled
$29,000 and the website creation in June, it increased. Sales increased 41% (29,000-41,000 =
12,000, 12,000/29,000 x 100 = 41%) during June and July. Despite the restrictions, Mr. Luigi's
creation of the website ensured an increase in sales with an increase in expenses.
From Figure 10, the expenses to sales ratio for June - September was 59% average. This meant
for every $1 of sales, the restaurant incurred approximately $0.59 in expenditure. From Figure 9,
the expense to sale ratio was 58% on average for February - May. This meant that every $1 of
sales, the restaurant incurred $0.58 in expenses. In conclusion, the ratio increased during
pre-lockdown period and decreased again, after the launch of the website in June.
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Recommendations
From Figure 1 Expenses in August increased to $11,750 from $11,450 in July, there was a $300
increase in expenses in August, we recommend that research should be done to determine
whether the cheapest provider of raw materials is being utilized so they minimize expenditure as
much as possible while still keeping their clientele happy.
From Figure 1 Sales in August dropped to $19,000 from $21,000 in July, there was a $2,000
decrease in sales in August, We recommend that research be done by monitoring trends in the
business and other businesses to see where the restaurant can improve.
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Bibliography
Abiraj, BMC. Principles of Business of CXC. London: Hooder Headline Marshall, T

(2009). Principles of Business for CXC. United Kingdom: Nelson House.
Ramlochan, D. and Lalla, C. (2003), Principles of Accounts-A Complete Course with

SBA Guides. Pearson Education Ltd.
U.S. Embassy Port of Spain | 29 March, 2. (2020, March 29). Information on the
government of Trinidad and Tobago stay at Home Order/Public Health Ordinance. Retrieved
April 01, 2021, from
https://tt.usembassy.gov/information-on-government-of-trinidad-and-tobago-stay-at-home-order-
public-health-ordinance/
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APPENDICES
APPENDIX 1
Cover letter for Customer Questionnaire
Address: #4 Flower Street, Port of Spain, Trinidad
Date: 30th June 2020
Dear: Students of Vishnu Boys Hindu College
As a current form five student at Vishnu Boys Hindu College, my group members and I, will be
carrying out an investigation into electronic commerce and profitability during Covid-19
pandemic at Luigi’s pasta restaurant. We are therefore requesting that you complete the attached
questionnaire consisting of 7 questions. Please tick the relevant boxes and write the lines
provided when necessary. Please be aware that this information will be 100% confidential. Your
participation is appreciated. Thank you for your time.
Yours sincerely,
Dhandat Singh
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APPENDIX 2
Customer Questionnaire
The following questions are to be answered honestly. Please place a “ ” in a box where it is
relevant.
1. How regularly do you dine at Luigi’s pasta restaurant?
Daily Frequently Once a week Once a month
2. Are you satisfied with the combo meals and packages offered?
Very satisfied Satisfied Neutral Dissatisfied
3. Do you believe that the prices of pasta meals served are reasonable?
Very reasonable Reasonable Unreasonable Very unreasonable
4. On a scale of 1 to 8 can you rate our pickup/ delivery service?

1 to 2 Poor 3 to 4 Okay 5 to 6 Good 7 to 8 Great
5. Do you agree/ disagree that the online website made it easy to order pasta meals during
the Covid-19 pandemic?
Strongly agree Agree Disagree Strongly disagree
6. Do you buy more pasta meals now that there is a website?

Not really Sometimes More often Very frequently
7. How did you find out about our online website?

Newspaper Flyers Build boards TV commercials
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APPENDIX 3
Results for Customer Questionnaire

The sample size was 40 customers.
Questions June
Responses of customers Percentages
1) How regularly do you 1 said Daily 1/10 x 100= 10%

dine at Luigi’s pasta
restaurant? 2 said Frequently 2/10 x 100= 20%
6 said Once a week 6/10 x 100= 60%
1 said Once a month 1/10 x 100= 10%
2) Are you satisfied with 1 were Very satisfied 1/10 x 100= 10%
the combo meals and
packages offered? 3 were Satisfied 3/10 x 100= 30%
4 were Neutral 4/10 x 100= 40%
2 were Dissatisfied 2/10 x 100= 20%
3) Do you believe that the 1 said Very reasonable 1/10 x 100= 10%
prices of pasta meals served
are reasonable? 1 said Reasonable 1/10 x 100= 10%
3 said Unreasonable 3/10 x 100= 30%
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5 said Very unreasonable 5/10 x 100= 50%
4) On a scale of 1 to 8 can 8 stated 1 – 2 Poor 8/10 x 100= 80%

you rate our pickup/ delivery
service? 1 stated 3 – 4 Okay 1/10 x 100= 10%
1 stated 5 – 6 Good 1/10 x 100= 10%
0 stated 7- 8 Great 0/10 x 100= 0%
5) Do you agree/ disagree 4 said Strongly agree 4/10 x 100= 40%

that the online website made
it easy to order pasta meals 4 said Agree 4/10 x 100= 40%
during the Covid-19
2 said Disagree 2/10 x 100 = 20%
pandemic?
0 said Strongly disagree 0/10 x 100= 0%
6) Do you buy more pasta 2 said Not Really 2/10 x 100= 20%
meals now that there is a
website? 3 said Sometimes 3/10 x 100= 30%
2 said More often 2/10 x 100= 20%
3 said Very frequently 3/10 x 100= 30%
7) How did you find out 3 said Newspaper 3/10 x 100= 30%
about the online website?
1 said Flyers 1/10 x 100= 10%
2 said Build boards 2/10 x 100= 20%
4 said TV commercial 4/10 x 100= 40%
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Questions July

the combo meals and

you rate our pickup/
delivery service? 2 stated 3 – 4 Okay 2/10 x 100= 20%
2 stated 5 – 6 Good 2/10 x 100= 20%
1 stated 7- 8 Great 1/10 x 100= 10%
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during the Covid-19
pandemic?
1 said Flyers 1/10 x 100= 10%
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Questions August

the combo meals and

4 said unreasonable 4/10 x 100= 40%
4 said very unreasonable 4/10 x 100= 40%

2 stated 5 – 6 Good 3/10 x 100= 20%
2 stated 7- 8 Great 2/10 x 100= 20%
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during the Covid-19
1 said Disagree 1/10 x 100= 10%
pandemic?

0 said Flyers 0/10 x 100= 0%
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Questions September

the combo meals and

5 stated 5 – 6 Good 5/10 x 100= 50%
1 stated 7- 8 Great 1/10 x 100= 10%
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during the Covid-19
pandemic?

0 said flyers 0/10 x 100= 0%
2 said build boards 2/10 x 100= 20%
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Questions June to September 2020
Responses of Customers Percentages

1) How regularly do you
dine at Luigi’s pasta 11 said Daily 11/40 x 100=27.5%
restaurant?
15 said Frequently 15/40 x 100=37.5%
12 said Once a week 12/40 x 100=30%
2 said Once a month 2/40 x 100=5%
2) Are you satisfied with

the combo meals and 8 said Very Satisfied 8/40 x 100=20%
packages offered?
11 said Satisfied 11/40 x 100=27.5%
14 said Neutral 14/40 x 100=35%
7 said Dissatisfied 7/40 x 100=17.5%
3) Do you believe that the

prices of pasta meals 6 said Very reasonable 6/40 x 100=15%
served are reasonable?
11 said Reasonable 11/40 x 100=27.5%
10 said Unreasonable 10/40 x 100=25%
13 said Very unreasonable 13/40 x 100=32.5%
4) On a scale of 1 to 8 can
you rate our pickup/ 18 said 1-2 Poor 18/40 x 100=45%
delivery service?
7 said 3-4 Okay 7/40 x 100=17.5%
11 said 5-6 Good 11/40 x 100=27.5%
5 said 7-8 Great 5/40 x 100=12.5%
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5) Do you agree/ disagree

that the online website 18 said Strongly agree 18/40 x 100=45%
made it easy to order pasta
15 said Agree 15/40 x 100= 37.5%
meals during the Covid-19
pandemic? 6 said Disagree 6/40 x 100=15%
1 said Strongly disagree 1/40 x 100=2.5%
6) Do you buy more pasta

meals now that there is a 7 said Not really 7/40 x 100=17.5%
website?
10 said Sometimes 10/40 x 100=25%
10 said More often 10/40 x 100=25%
13 said Very Frequently 13/40 x 100=32.5%
7) How did you find out

about the online website? 7 said Newspapers 7/40 x 100=17.5%
2 said Flyers 2/40 x 100=5%
7 said Build boards 7/40 x 100=17.5%
24 said TV commercials 24/40 x 100=60%
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APPENDIX 4
Cover Letter for Manager Interview
Luigi’s Pasta Restaurant, #4 Flower Street, Port of Spain
1st, October 2020
Dear Mr. Luigi Russo,
My name is Dhandat Singh and my colleagues and I are investigating electronic commerce and
profitability during Covid-19 pandemic at Luigi’s Pasta Restaurant for our school-based
assessment (S.B.A). We are currently students in form 5H of Vishnu Boys’ Hindu College.
It would be greatly appreciated if you were to participate in this manager’s interview related to
the topic of profitability and electronic commerce during Covid-19. Please note that this is not
mandatory, and it consists of 7 questions. This information that you provide will be 100%
confidential.
The interview will be held at an online zoom meeting at 1 PM on 2nd October 2020. You will
receive further information about the zoom meeting via email. Thank you for your time and
co-operation on behalf of all of us.
Kind regards,
………………
Dhandat Singh
Student
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APPENDIX 5
Manager Interview Questions and Responses
Name of Interviewer: Dhandat Singh
nd
Date of Interview: October 2 , 2020
Question Answers
1. What were prices for a pasta meal combo in The price for a pasta meal combo was $20
May as compared to after Covid-19 from TTD in May whereas in June we had to
June To September? increase the price to $25 TTD.
2. What caused you to create an Online Well, due to a low customer turn out as well
website? as our bills had to be paid, due to this we
created an online website.
3. Is it more expensive having your business Initially it was costly to create and maintain
online? the website, but we found cheaper ways to do
so.
4. What were the figures for Sales during the The sales for those months were $15,000
months February, March, April and May? TTD, $14,000 TTD, $17,000 TTD and
$18,000 TTD respectively.
5. What were the figures for sales for June, The sales for those months were $20,000
July, August, and September respectively? TTD, $21,000 TTD, $19,000 TTD and
$20,000 TTD respectively.
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6. Did the sales for the business decrease or The sales for our business actually increased
increase during COVID? during COVID-19 because of the website.
7. Can you give us the financial statements Yes, we can give you the financial statements
for February to May and June to September? for the period February to May [Refer to
Appendix 5] and for June to September [
Refer to appendix 6].
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APPENDIX 6
Shows the Statement Of Comprehensive Income of Luigi’s Restaurant.
Luigi’s Pasta Restaurant

Statement Of Comprehensive Income
For the period ended 1st February 2020 to 31st May 2020
February, 2020 March, 2020 $ April, 2020 $ May, 2020 $

$
Sales 15,000 14,000 17,000 18,000
Net sales 10,000 7,000 6,000 5,000
Opening stock 1100 1200 1100 1300
Purchases 2000 2200 2500 2750
Net Purchases 2000 2200 2500 2750
Add Carriage 100 150 200 175

inwards
Cost of goods 2,050 2,550 2,400 2,775

available
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Less: Closing 1,200 1100 1300 1100

stock
Cost of sales 850 2,550 2,400 2,775
Gross Profit 7,950 4,450 3,600 2,225
Expenses 6,500 6,000 6,250 6,250
Discount 450 500 550 500

Allowed
Salary For 1200 1200 1200 1200

Workers
Depreciation 200 200 200 200

for Motor
Vehicle
Utilities 750 750 750 750
Total Expense 9,400 8,950 9,250 9,200
Net Profit 6 8,000 6,750 8,750
Source: Appendix 4 Manager Interview 2020
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APPENDIX 7
Shows the Statement Of Comprehensive Income of Luigi’s Restaurant.
Luigi’s Pasta Restaurant

Statement Of Comprehensive Income
For the period ended 1st June 2020 to 30th September 2020
June, 2020 $ July, 2020 $ August, 2020 $ September,

2020 $
Sales 20,000 21,000 19,000 20,000
Net sales 20,000 21,000 19,000 20,000
Opening stock 1100 1200 1100 1300
Purchases 8000 6200 8100 7300
Net Purchases 8000 6200 8100 7300
Add Carriage 100 150 200 175

inwards
Cost of goods 2,050 2,550 2,400 2,775

available
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Less: Closing 1,200 1,100 1,300 0

stock
Cost of sales 850 2,550 2,400 2,775
Gross Profit 12,950 13,450 12,600 14,225
Expenses 8,500 8,000 8,250 8,250
Discount 450 500 550 500

Allowed
Salary For 2000 2000 2000 2000

Workers
Depreciation 200 200 200 200

for Motor
Vehicle
Utilities 750 750 750 750
Total Expense 11,900 11,450 11,750 11,700
Net Profit 1,000 2,000 900 2,525
Source: Appendix 4 Manager Interview 2020
39

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1

Candidate’s Names and Number: Dhandat Singh 1605571099 (Leader)

Kevin Raghoonanan 1605570793

Amit Dalchan 1605570254

Bradley Katray 1605570505

Kyle Santo 1605571030

Business Cognate Subjects: Principle of Account | Principle of Business

Group: Group Number 3

School: Vishnu Boys’ Hindu College

Center Number: 160557

Teacher: Mrs. Samdaye Gopaulchan

Date: 15th of March, 2021.

Year Of Exam: 2021

Word Count: 986

COVID-19 and the profitability ratio of expense to sales.

encountered was people left out answers.

Presentation and Analysis of data on customer questionnaire

Source: Question 4 & 5 in the Manager Interview 2020

website was created.

Source: Customer Questionnaire 2020; Question 1

Table 1: Showing mean from Figure 2

Calculations: Mean-Daily: 10%+30%+20%+50%=110%/4=27.5%

-Frequently: 20%+50%+40%+40%= 150%/4=37.5%

-Once a week: 60%+20%+30%+10%= 120%/4=30%

-Once a month: 10%+0%+10%+0%= 20%/4=5%

MEAN MEDIAN MODE

Source: Student Questionnaire 2020; Question 2

Table 2: Showing Mean for Figure 3

Calculations: Mean-Very satisfied: 40%+20%+10%+10%= 80%/4=20%

-Satisfied: 30%+30%+20%+30%= 110%/4=27.5%

-Neutral: 40%+30%+40%+30%= 140%/4=35%

-Dissatisfied: 20%+30%+20%+0%= 70%/4=17.5%

Source: Student Questionnaire 2020; Question 3

Table 3: Showing the mean from Figure 4

-Very Unreasonable: 10%+30%+40%+50%=130%/4=32.5%

Source: Student Questionnaire 2020; Question 4

Table 4: Showing the Mean for Figure 5

Calculations: Mean-1-2 Poor:80%+50%+30%+20%=180%/4=45%

Source: Student Questionnaire 2020; Question 5

Table 5: Showing the Mean for Figure 6

Source: Student Questionnaire 2020; Question 6

Table 6: Showing the Mean from Figure 7

Calculations: Mean-Not really:0%+20%+20%+30%=70%/4= 17.5%

-More often:10%+20%+30%+40%=100%/4= 25%

Source: Student Questionnaire 2020; Question 7

Table 7: Showing the Mean for Figure 8

Calculations: Mean-Newspaper:30%+30%+0%+10%=70%/4= 17.5%

-Build boards:20%+10%+20%+20%=70%/4= 17.5%

February, March, 2020 April, 2020 May, 2020

Expense To Total Expenses Total Expenses Total Expenses Total Expenses

Calculation =9,400/15,000 =8,950/14,000 =9,250/17,000 =9,200/18,000

Answer =63% =64% =54% =51%

$0.63 in expenses. For March there was a percentage increase of 1% (63%-64%)

month from $9,400 in February decreased to $8,950 in March because of a $450

difference in expenses. For April there was a percentage decrease of 10%

because of a $300 difference in expenses. For May there was a percentage

decrease of 3% (51%-54%) for every $1 of sales the business spent $0.51 in

in May because of a $50 difference in expenses.

June, 2020 July, 2020 August, 2020 September,

Expense To Total Expenses Total Expenses Total Expenses Total Expenses

Calculation =11,900/ =11,450/ =11,750 / =11,700/

Answer = 60% = 55% = 62% = 59%

$0.60 in expenses. For July there was a percentage decrease of 5% (55%-60%)