Chilli Powder

Index Particulars                                

  

  

Introduction Project at a Glance Partner’s Background Justification of Location Product Details Market Potential Raw Materials Machines Manufacturing Process Production Capacit !chedule !taff " La#our Details $inancial Details Cost of Production %otal &orking Capital Re'uire(ent %otal Project $und !ources of $inance Depreciation )nnual Cost of Production !ales $orecast Cost Per *nit B+P )nalsis Cost of Capital Return on In,est(ent Profita#ilit " Profita#ilit )nalsis Risk $actors -a(e " )ddress of Raw Material !upplier -a(e " address of Machine !upplier Particulars of Raw Materials Consu(ed Particulars of $inished Goods !chedule for $i.ed )ssets Disclosure of !ignificant )ccounting Policies Proj Projec ecte ted d /pera /perati ting ng !tat !tate( e(en entt for for %hre %hreee 0ears Projected %rading )1C $or $irst 0ear Projected P"L )1C $or $irst 0ear Projected Projected P"L P"L )ppropriatio )ppropriation n )1C $or $irst $irst 0ear Projected Capital )1C $or $irst 0ear Projected Balance !heet $or $irst 0ear Projected Cost Cost !heet $or $irst 0ear

Page No.

  

     

    

Projected %rading )1C $or !econd 0ear Projected P"L )1C $or !econd 0ear Proj Projec ecte ted d P"L )ppr )pprop opri riat atio ion n )1C )1C $or $or !econd 0ear Projected Capital )1C $or !econd 0ear Projected Balance !heet $or !econd 0ear Projected Cost Cost !heet $or !econd 0ear Projected %rading )1C $or %hird 0ear Projected P"L )1C $or %hird 0ear Projected P"L )ppropriation )1C $or %hird 0ear Projected Capital )1C $or %hird 0ear Projected Balance !heet $or %hird 0ear Projected Cost !heet $or %hird 0ear $uture Plans Conclusion

Introduction

!(all !cale industr is one of the greatest tool to de,elop countr2 3eeping this in (ind4 go,ern(ent is also acti,e to de,elop s(all scale industr in the countr so that #ig co(panies can also de,e de,elo lop2 p2 )nd )nd as incre ncreas asin ing g nu(# nu(#er er of co(p co(pa anies nies pro, pro,iides des e(plo(ent to (an people through which standard of li,ing also increases2

Project At A Glance 5 7 8

-a(e of the unit $or( of the unit -a(e of Partners

6 !hri Ltd2 6 Partnership $ir( 6 9i: Palan Bansi M2 9ii:

; = ? @ A 

-a(e of Product !i>e of *nit !!I Registration -o2 Cost of Project Means of $inance I(ple(entation !c !chedule 9i:

Preparation

6 6 6 6 6

of

Project

Report 9ii:

0ash 32
6 5 Month 6 8 Months

!election

of

site

"

Construction of Building 9iii:

!!I Registration

9i,:

),aila#ilit of finance4 !election of Machines4

6 5 Month 6 7 Months 6

Procure(ent of Machines 9,:

Chandarana

Recruit(ent of La#our " Co((encing Production %/%)L

5= Das 6 A Months

Partner’s Background Partner – 1  

-a(e )ddress

6 6

Palan Bansi M2 <3a(adgiri’ )part(ent4 =th $loor4 =54 -ear 32 32 E2 Fall4 3alawad Road4

 





)ge ualification Role in *nit $inancial

6 6

Rajkot 8? =2 7 ears BB) with )d,anced

6

Manage(ent2 Manage(ent

6

Personnel Depart(ent2 =H

of

Marketing

Marketing

"

Contri#ution

Partner – 2  

-a(e )ddress

6 6

Chandarana 0ask 32
  



)ge ualification Role in *nit $inancial Contri#ution

6 6 6

Rajkot2 7? ears MB) with $inance Manage(ent2 Manage(ent of $inance " Production

6

Depart(ent2 =H

Justifcation O Location Location re,eals the area where the plant will operate to (anufacture proposed goods " articles2 +,er entrepreneur4 #efore starting unit (ust gi,e due attention to the suita#le location of #usiness2 /ne should locate the unit at the place where infrastructural " other facilities are a,aila#le2 &e are going to launch our unit at !hapar2 %he following facilities are a,aila#le there cheapl " ade'uatel2

Raw Material: %he #asic co(ponent for (anufacturing fir( is raw (aterial2 )s in our case raw (aterial co(es fro( outside the cit that is Gondal2 !o4 it is con,enient to locate the fir( at !hapar so that raw (aterial is a,aila#le cheapl " easil2

Transportation: Fere transportation facilities are a,aila#le cheapl " easil 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 sell2

Labour: %he area in which our fir( will #e located is an industrial area4 so that la#our is ade'uatel a,aila#le2



Water & Power Suppl: %here no such pro#le( of power cuts or shortage of water in this place2

Product Details Pro!uct: %he product that our fir( is going to (anufacture is4 Chill Powder2

"ts #se: Chill Powder is used as one of the (ain spices in (ost of the food ite(s2 It is used as a fla,ouring stuff for (aking the food ite( spic2

$ran!: %he #rand na(e of our product is !hri2

Market Potential In earlier ears people used to ha,e si(ple and pure food4 #ut now is the era of fast food2 People’s $ood ha#its ha,e totall changed2 People lo,e to ha,e delicious Punja#i Dish4 Chinese4 %hai4 Me.ican " Italian $ood2 People are (ore attracted towards hot " spic food ite(s2 Chill Powder is the (ain ingredient to (ake the dish hot " spic2 +,en in our routine food preparations4 chill powder is used as one of the spices2 %hus4 right fro( si(ple food ite(s to ,ariet of food ite(s chill powder is used as the (ain spice2 Moreo,er4 chill powder is used indirectl also4 like4 people consu(e to(ato ketchup which has chill powder in it2 In ,arious other preparations also it is used indirectl2 %hus4 when people use these ite(s in an dish the use of chill powder is indirect2 %hus4 chill powder is widel used in food " food products2 Moreo,er4 earlier4 people used to (ake chill powder on their own2 People used to #u dr red chilies and grind the( on their own or in an flour (ill2 But now is the age of read(ade2 %he lifestle of people has changed2 +,erone is #us in one or the other wa so the do not ha,e (uch ti(e to do all these work ulti(atel the prefer read(ade ite(s2 !o also this product has great potential2 %hrough our pure " #est 'ualit product at low price we will #e a#le to sell it in (arket " also we will #e a#le to create de(and for our product2

Ra Materials

52

Dr Red Chillies2

72

+di#le /il2

Mac!ines

52

Pul,eri>er Machine

72

+lectronic &eighing Machine

82

$illing Machine

;2

Plastic Bag !ealing Machine

=2

+lectric FP Motors

?2

Mi.ing %ank with )gitator

Manuacturing Process %he word
%1

'leaning: Chill is purchased in #ulk4 fro( outside area4 so it needs cleaning2 $irst of all4 the chill is to #e cleaned and all the dust " dirt is to #e re(o,ed2

%2

Re(o)ing stal*s an! see!s: Before crushing the chill into powder4 stalks and also the seeds fro( inside are to #e re(o,ed .

%+

Pul)eri,ation: -e.t step is of Pul,eri>ation2 Chillies are s(ashed into fine powder through special (achines called Pul,eri>er .

%

Miing /il to it: $inall4 the chill powder has to #e (i.ed with oil so that it does not spoil for longer ti(e2

"lo #!art Chill Powder Manufacturing Process

Cleaning

Re(o,ing stalks and seeds

Pul,eri>ing

Mi.ing /il

Production #a$acit% &c!edule %1

"nstalle! 'apacit: 7 Pul,eri>ers each ha,ing installed capacit of 572= kg2 Per hour2 %otal 7= kg2 Per hour2 0earl Installed capacit is 7= K 7; hrs2  ? kg2

%2

#tili,e! 'apacit: ?H i2e2 5= kg2 Per hour2 0earl *tili>ed capacit is 5= K 7; hrs2  8? kg2

%+

No. o0 Si0ts Per a: 5 !hift2

%

No. o0 Wor*ing 3ours Per Si0t: A Fours2

%4

No. o0 Wor*ing as in a Mont: 7= Das2

%5

No. o0 Wor*ing as in a 6ear: 8 Das.

%7

No. o0 Wor*ing 3ours in a 6ear: 7; Fours

%8

9A hrs2 K 8 das:

"nput 9 /utput Ratio: 5 6 

&ta' And La(our Details

Sr. Particulars No. 5 !uper,isor 7 )ccountant 8 Co(puter

; = ? @

/perator " Clerk *nskilled &orker !ales(an Peon &atch(an %/%)L

No. o0 Person 5 5 5

; 8 5 5 57

Rate

? ; = 7= 8 7 7

(t. %per Mont ? ; =

(t. %p.a. @7 ;A ?

5  7 7 8A

57 5A 7; 7; ;=?

"inancial Details Sr. No. 95:

Particulars

Rate

Total Cost (Rs.)

$i.ed )ssets

a2

Land

@ s'2 (t2

?

;7

#2

Building

? s'2 (t2

;

7;

7

8=

@

5

5

5

5

8?

8?

5

5

5

7

57

7;

5

8=

8=

c2

Plant " Machiner 9i: Pul,eri>er 9ii: +lectronic

&eighing

Machine 9iii: $illing Machine 9i,: !ealing Machine 9,: FP Motors 9,i: Mi.ing

%ank

with

97:

)gitators /ther )ssets

d2

$urniture

e2

Co(puter

5

8

8

f2

Deli,er Ean

5

7

7

@

@

g2 98:

/ther +'uip(ents +lectrification "

9;:

Installation Charges Preli(inar " Pre

5=



operating +.penses

A

#ost O Production %a Raw Material Re;uire(ent: -

-o2

Particulars

Rate per kg2

Re'uire(ent per Da

Re'uire(ent per Month

Re'uire(ent per 0ear

uantit )(ount uantit )(ount uantit )(ount 5 7

Chill +di#le /il

; 8

9k2g: 588 ?

=87 5A

9k2g: 8888 58887 5= ;=

9k2g: ; 5A

5? =;

%b Sta00 & Labour: -

Sr. Particulars No. 5 !uper,isor 7 )ccountant 8 Co(puter /perator

; = ? @

Cu( Clerk *nskilled &orker !ales(an Peon &atch(an %/%)L

No. o0 Person 5 5 5

; 8 5 5 57

Rate

? ; = 7= 8 7 7

(t. %per Mont ? ; =

(t. %p.a. @7 ;A ?

5  7 7 8A

57 5A 7; 7; ;=?

%c /ter <penses & #tilities: -

Sr. No. 5 7 8 ; = ? @ A  5 55

Particulars !elling +.penses Repair " Maintenance +lectricit &ater Charges Postage " !tationar Legal $ees )udit $ees Miscellaneous +.penses Insurance Preli(inar +.penses &1$ +lectrification " Installation Charges &1$ %/%)L

Amt. (Per Annum) ? 7; 5A 7; 5A 8? 5A 5A 7; 57 5A ;87

)otal *orking #a$ital Re+uire,ent

Sr. No. 9a: 9#: 9c:

Particulars Raw Material !taff " La#our /ther +.penses " *tilities %/%)L

Monthly 58@A88288 8A2 8?2 755A88288

Yearly 5?=; ;=? ;87 7=;7

)otal Project "und

Sr. No. 9a: 9#:

Particulars %otal $i.ed Capital %otal &orking Capital %/%)L

Amount 57= 7=;7 8A8@

&ources O "inance

Sr. No. 5

Particulars /wnership capital #

Amount

Bansi

55A=

0ash

55A= 8A8@

%/%)L

De$reciation

Sr. No. 9a: 9#: 9c: 9d: 9e: 9f:

Particulars Building $urniture " $i.ture Plant " Machiner Co(puters Deli,er Ean /ther +'uip(ents

Rate of Depreciation 5H 5=H 7=H ;H 5=H 5=H %/%)L D+PR+CI)%I/-

Amount 7; 77= ;?7= 57 8 5= 5;=7=

Annual #ost O Production

Sr. No. 9a: 9#: 9c: 9d:

Particulars Raw Material %otal Recurring +.penses Depreciation Interest on Capital %/%)L

Amount 5?=; AAA 5;=7= 8?? 7;75

&ales "orecast

Year 5 7 8 ; =

Units (in !.) (p. a.) 8@A ;;5 =; =?@ ?8

Sellin! Price A=  5 55 57

Amount (Rs.) 8758 8? =; ?78@ @=?

#ost Per -nit Total 'ost Per #nit: Annual Cost of Production

=

Annual Production



2994210 37800



@275

=ie! 'ost Per #nit: Total Fixed Cost



Total Annual Production



103320 37800



7@288

>ariable 'ost Per #nit: Total !aria"le Cost



Annual Production



1#4000 37800



;82@?

Break ./en Point Anal%sis %a !elling Price

A=2

9per unit:

 Earia#le Cost

;82@?

9per unit:

Contri#ution

%b

;527;

9per unit:

$

B+P   

%c

103320 41.24

7==;2=?

$

%!

Contri"uti on Per $nit

Fixed Cost P&! %atio

K 5



103320 48 .2



75;5;=2@A Rs2

K 5

P9> Ratio: Contri"uti on

P1E Ratio



'ales



19000 3213000 K



;A27=H

K 5 5

%e

$
ed Capacit:

B+P   

Fixed Cost  $tili*ed Ca(acit) Contri"ution 103320  #0 19000

82@@H

Return On In/est,ent

R/I



,-T Cost of Pro+ect

K 5

270



3837000 K 5



582@H

Profta(ilit% 0 Its Anal%sis

!ales  Earia#le Cost Contri#ution  $i.ed Cost +BI%  Interest +B%  %a. 9 8=H: +)%

8758 5?=; 5== 5887= =7=@= 8?? 75A@ @?=@@ 5;7758

%1 ?ross Pro0it Ratio: /ross Profit 'ales

Gross Profit Ratio 

K 5



1211000 3213000 K



8@2?H

5

%2 Net Pro0it Ratio: -et Profit Ratio



et Profit 'ales



218790 3213000 K



?2A5H

K 5 5

%+ =ie! ssets Turno)er Ratio: Cost of /oods 'old

$)% Ratio



Fixed Asset



2994210 129000



7285H

#ost O #a$ital Capital 75?5= 75?5=

Rate AH AH

"nterest 5@77 5@77

;878

5?H

8;=A;

)erage 'ost o0 'apital: =

Total nterest Total Ca(ital



34840 4323000



AH

K 5

K 5

)erage 'ost o0 'apital: Total %ate of nterest 2

 1#

 

2

AH

Risk "actors 52

Changes in Go,ern(ent policies for this tpe of industries (a affect the organi>ation positi,el or negati,el accordingl4 as profit (a increase or decrease due to Go,ern(ent’s inter,ention2

2.

%here is alwas risk of co(petition fro( e.isting " potential units2 But to a,oid this risk4 cost reduction through ideal utili>ation of resources4 use of good 'ualit of raw (aterial etc2 will #e helpful .

1a,es 0 Address o Ra Material &u$$lier

%1

Patel Mohanlal )(#a#hai Marcha Pith4 Marketing 0ard4 Gondal2

97:

Raiani Bros2 Marcha Pith4 Marketing 0ard4 Gondal2

1a,es 0 Address O Mac!ine &u$$lier

95:

Micron Machineries Corporation Junagadh2

97:

Co(pu &eigh Rajkot2

98:

3a,er +nterprise Rajkot2

9;:

!u,idha +lectronics Gondal2

Particulars O Ra Material #onsu,ed

Particulars

/pening Bal2 N Purchase Chill /il %/%)L  Closing !tock Chill Raw Material Consu(ed Chill /il %/%)L

Year # $ t2 9in )(t2 kg:  

Year # % t2 9in )(t2 kg: 7 A

Year # & t2 9in )(t2 kg: 7 AA

;7 5A ;8A

5?A =; 5@8;

;???@ 75 ;A@?@

7=88;A ?8 7577?;A

=8888 7; ==@88

7==A; A?; 7?;?8A;

7

A

7

AA

7

?

; 5A ;5A

5? =; 5?=;

;???@ 75 ;A@?@

7;=8;A ?8 755;?;A

=8888 7; ==@88

7==5A; A?; 7?8A8A;

Particulars O "inis!ed Goods

Particulars /pening Bal2 N Goods Manu2  !ales Closing stock

Year # $ 'ty. Cost   8@A 8@@A@ 8@A 8@@A@  

Year # % 'ty. Cost   ;;5 8?A5A ;;5 8?A5A  

Year # & 'ty. Cost   =; ;;?87@ =; ;;?87@  

&c!edule "or "ixed Assets

No.

Particulars

ross *loc +penin! Total ,alance.

Depreciation Total Durin! Total Accumulate-

Net *loc

The year

5 7 8 ; = ? @

Land ;7 ;7 Building 7; 7; Plant " 5A= 5A= Machiner Co(puter 8 8 $urniture 5= 5= Deli,er 7 7 Ean /ther @ @ +'uip(ent %/%)L 57= 57=

  

 7; ;?7=

  

57 57 5A 77= 77= 57@= 8 8 5@



5=



 ;7 7; 75? ;?7= 58A@=

5=

==

5;=7= 5;=7= 55;@=

Disclosure O &ignifcant Accounting Policies

Metho- of Accountin!6  Dou#le +ntr !ste(

Meto! o0 epreciation: !traight Line Method

e0erre! Re)enue <penses: Preli(inar +.penses are written off at 5=H e,er ear2 +lectrification " Installation charges are written off at 7H e,er ear2

Projected )rading A2#3 O &!ri Ltd3 "or 4st 5ear Particulars %o /pening !tock %o Purchase %o Repair "

Rs2

Particulars  B !ales 5@8; B Closing !tock 7;

Maintenance %o &ater Charges %o +lectricit %o &ages to *nskilled

7; 5A 57

&orker %o Gross Profit 9%ransfer

5755

Rs2 8758 A

to P " L )1c2: &%&///

&%&///

Pro+ected Profit  oss a&c. f '4ri td. For 1st 5ear

Particulars %o !alar to !uper,isor )ccountant Co(puter /perator cu( Clerk !ales(an Peon &atch(an %o Pre2 +.p2 &1$ %o +le2 " Ins2 +.p2 &1$ %o Depreciation Building 7; P"M ;?7= Co(puter 57 $urniture 77= Deli,er Ean 8 /ther +'uip2 5= %o !elling +.p2 %o Postage " !tationar %o %a. paid %o Legal $ees %o )udit $ees %o Mis2 +.p2 %o Insurance %o -et Profit 9%rans2 %o P " L )pp2:

Rs2

Particulars B Gross Profit

Rs2 5755

@7 ;A 9%rans2 $ro( %rading )1c2: ? 5A 7; 7; 57 5A

5;=7= ? 5A @?=@@ 8? 5A 5A 7; ;;5@8 $%$$///

$%$$///

Projected Proft 0 Loss A$$ro$riation A2#3 O &!ri Ltd3 "or 4st 5ear Particulars %o interest on Capital Bansi 5=8;A 0ash 5=8;A

Rs2

8??

%o -et Di,isi#le Profit Bansi @55?2= 0ash @55?2=

5;7758 00$1&

Particulars Rs2 B -et Profit ;;5@8 9%rans2 $ro( P " L )1c2:

00$1&

Projected Balance &!eet O '4ri td. For 1st 5ear

Capital Lia#ilit %o Capital )1C Bansi 5A??2= 0ash 5A??2=

Rs2

Propert )sset Land Building 7;  Dep2 7; 8@758 P " M 5A=  Dep2 ;?7= Co(puter 8  Dep2 57 $urniture 5=  Dep2 77= Deli,er ,an 7  Dep2 8 /ther +'uip2 @ Dep2 5= B Pre2 +.p2 A  Dep2 57 B +le2 " Ins2   Dep2 5A B Closing !tock B De#tors B Bank #alance B Cash #alance

&1%$&

Rs2 ;7 75? 58A@= 5A 57@= 5@ == ?A @7 A ?8 55=5A; ;8??

&1%$&

Projected #ost &!eet O &!ri Ltd3 "or 4st 5ear

!r2

Particulars

Rs2

Rs2

o 2 5

7

8

;

=

Direct Material Cost /pening !tock N Purchase of Raw Material  Closing !tock 9): Cost of Raw Material Consu(ed /ther Direct +.penses Dep2 on +'uip(ents4 P " M etc2 9B: PRIM+ C/!% $actor /,erhead &ater Charges +lectricit Charges Repair " Maintenance of Machines Insurance of $actor +lectrification of Inst2 +.p2 !alar to $actor !uper,isor Preli(inar +.penses !alar to &atch(an &ages to *nskilled &orker 9C: $)C%/R0 C/!% /ffice " )d(inistrati,e /,erhead !alar to )ccountant !alar to Co(puter /perator !alar to Peon Postage " !tationar Legal $ees )udit $ees Interest on Capital Miscellaneous +.penses 9D: C/!% /$ PR/D*C%I/G//D! M)-*$)C%*R+D !elling " Distri#ution /,erhead !elling +.penses %a.es paid !alar to !ales(an Dep2 on Deli,er Ean %/%)L C/!% PR/$I% !)L+!

5@8; A 5?=; 55=7=

7; 5A 7; 7; 5A @7 57 7; 57

;A ? 7; 5A 8? 5A 8?? 5A /$

? @?=@@ 5A 8

55=7= 5@?7=

;A 77?@7=

=7A? 7@?75

7@;=@@ 8@@A@ 5;7758 8758

Projected )rading A2#3 O &!ri Ltd3 "or 6nd 5ear Particulars %o /pening !tock %o Purchase %o Repair " Maintenance %o &ages to *nskilled La#our %o &ater Charges %o +lectricit %o Gross Profit 9%rans2 to P " L )1c2:

Rs. Particulars A B !ales 7577?;A B Closing !tock 7?;

Rs. 8? AA

587 7?; 5A 5;@5==7

;=@

;=@

Projected Proft 0 Loss A2#3 O &!ri Ltd3 "or 6nd 5ear . Particulars %o !alar to !uper,isor &atch(an )ccountant Co(puter /perator cu( Clerk !ales(an Peon %o Depreciation Building 7; P"M ;?7= Co(puter 57 $urniture 77= Deli,er Ean 8 /ther +'uip2 5= %o Pre2 +.p2 &1$ %o +le2 " Ins2 Charges &1$ %o %a.es paid %o !elling +.penses %o Postage " !tationar %o )udit $ees %o Mis2 +.p2 %o Insurance %o Legal $ees %o -et Profit 9%rans2 %o P " L )pp2:

Rs.

Particulars

Rs.

@7 B Gross Profit 5;@5==7 7?; 9%rans2 $ro( %rading )1c2: =7A ?? 55AA 7?;

5;=7= 57 5A 5=@? ?? 5A 5A 5A 7; 8? =A?;7 5;@5==7

5;@5==7

Projected Proft 0 Loss A$$ro$riation A2#3 O &!ri Ltd3 "or 6nd 5ear Particulars

Rs.

To interest on Capital *ansi $2&03/ Yash

Particulars

Rs.

*y Net Profit 2340% (Trans. 5rom P 6 7 A8c.)

$2&03/

&/44/

To Net Di9isi,le Profit *ansi $&$ Yash $&$

%13%

2340%

2340%

Projected Balance &!eet O &!ri Ltd3 "or 6nd 5ear3 Capital 7ia,ility

Rs.

%o Capital )1C Bansi

Property Asset Land Building 75?  Dep2 7;

Rs. ;7 57

757=@2= 0ash

;7=5= P " M

58A@=

757=@2=  Dep2 ;?7= Co(puter 5A  Dep2 57 $urniture 57@=  Dep2 77= Deli,er ,an 5@  Dep2 8 /ther +'ip2 ==  Dep2 5= B Pre2 +.p2 ?A  Dep2 57 B +le2 " Ins2 @7  Dep2 5A B Closing !tock B De#tors B Bank #alance B Cash #alance

;7=5=

7= ? 5= 5; ; =? =; AA 55@ 58?5? ==@

;7=5=

Projected #ost &!eet O &!ri Ltd3 "or 6nd 5ear

Particulars 5

7

8

;

=

Direct Material Cost /pening !tock N Purchase of Raw Material  Closing !tock 9): Cost of Raw Material Consu(ed /ther Direct +.penses Dep2 on +'uip(ents4 P " M etc2 9B: PRIM+ C/!% $actor /,erhead &ater Charges +lectricit Charges Repair " Maintenance of Machines Insurance of $actor +lectrification of Inst2 +.p2 !alar to $actor !uper,isor Preli(inar +.penses !alar to &atch(an &ages to *nskilled &orker 9C: $)C%/R0 C/!% /ffice " )d(inistrati,e /,erhead !alar to )ccountant !alar to Co(puter /perator !alar to Peon Postage " !tationar Legal $ees Interest on Capital )udit $ees Miscellaneous +.penses 9D: C/!% /$ PR/D*C%I/- /$ G//D! M)-*$)C%*R+D !elling " Distri#ution /,erhead !elling +.penses %a. paid !alar to !ales(an Dep2 on Deli,er Ean

Rs. A 7577?;A AA

55=7=

7?; 5A 7?; 7; 5A @7 57 7?; 587

=7A ?? 7?; 5A 8? 8?? 5A 5A

?? 5=@? 55AA 8

Rs.

755;?;A 755;?;A 55=7= 777AA

=;7; 7@@77A

==55? 8878;=A

8?==?

%/%)L C/!% PR/$I% !)L+!

8?A5A 7@A7 8?

Projected )rading A2#3 O &!ri Ltd3 Particulars %o /pening !tock %o Purchase %o Repair " Maintenance %o &ages to *nskilled La#our %o water charges %o +lectricit %o Gross Profit 9%rans2 to P " L )1c2:

"or 7rd 5ear Rs.

Particulars

AA B !ales 7?;?8A; B Closing !tock 7;

Rs. =; ?

5;=7 7; 75@A 5A=8?

=58?

=58?

Pro+ected Profit  oss A&C. f '4ri td. For 3rd 5ear

Particulars %o !alar to !uper,isor &atch(an )ccountant Co(puter /perator cu( Clerk !ales(an Peon %o Depreciation Building 7; P"M ;?7= Co(puter 57 $urniture 77= Deli,er Ean 8 /ther +'uip2 5= %o Pre2 +.p2 &1$ %o +le2 " Ins2 Charges &1$ %o !elling +.penses %o %a. paid %o Postage " !tationar %o )udit $ees %o Mis2 +.p2 %o Insurance %o Legal $ees %o -et Profit 9%rans2 %o P " L )pp2:

Rs.

Particulars

Rs.

A@57 B Gross Profit 5A=8? 7; 9%rans2 $ro( %rading )1c2: =AA @7? 58?A 7;

5;=7= 57 5A @7? 8558 75@A 75@A 75@A 7; ;8=? AA888 5A=8?

5A=8?

Projected Proft 0 Loss A$$ro$riation A2#3 O &!ri Ltd3 "or 7rd 5ear

Particulars %o interest on Capital Bansi 0ash

Rs.

Particulars

Rs.

B -et Profit AA888 9%rans2 $ro( P " L )1c2: 5=8;A 5=8;A

%o -et Di,isi#le Profit Bansi 7AA8?2= 0ash 7AA8?2=

8??

=@?@8 AA888

AA888

Projected Balance &!eet O &!ri Ltd3 Capital

"or 7rd 5ear Rs.

Property Asset

Rs.

7ia,ility %o Capital )1C Bansi 7;5@?8; 0ash 7;5@?8;

Land Building 57  Dep2 7; ;A8=7?A P " M 7=  Dep2 ;?7= Co(puter ?  Dep2 ? $urniture 5=  Dep2 77= Deli,er ,an 5;  Dep2 8 /ther +'uip2 ;  Dep2 5= B Pre2 +.p2 =?  Dep2 57 B +le2 " Ins2 =;  Dep2 5A B Closing !tock B De#tors B Bank #alance B Cash #alance

;7

8? ? 5=57 5=@;58 ?A;?=

;A8=7?A

;A8=7?A

5?A ;?7=  A7= 55 8A= ;;

Projected #ost &!eet O &!ri Ltd3 "or 7rd 5ear Particulars 5

7

8

;

Direct Material Cost /pening !tock N Purchase of Raw Material  Closing !tock 9): Cost of Raw Material Consu(ed /ther Direct +.penses Dep2 on +'uip(ents4 P " M etc2 9B: PRIM+ C/!% $actor /,erhead &ater Charges +lectricit Charges Repair " Maintenance of Machines Insurance of $actor +lectrification of Inst2 +.p2 !alar to $actor !uper,isor Preli(inar +.penses !alar to &atch(an &ages to *nskilled &orker 9C: $)C%/R0 C/!% /ffice " )d(inistrati,e /,erhead !alar to )ccountant !alar to Co(puter /perator !alar to Peon Postage " !tationar Legal $ees Interest on Capital )udit $ees Miscellaneous +.penses 9D: C/!% /$ PR/D*C%I/- /$

=

G//D! M)-*$)C%*R+D !elling " Distri#ution /,erhead !elling +.penses %a. paid !alar to !ales(an Dep2 on Deli,er Ean

Rs. AA 7?;?8A; ?

55=7=

7; 75@A 7; 7; 5A A@57 57 7; 5;=7

Rs.

7?8A8A; 7?8A8A; 55=7= 7@=8?8;

=57; 88;;A@;

=AA @7? 7; 75@A ;8=? 8?? 75@A 75@A

@7? 8558 58?A 8

=@==A 87;=;

=;8;@8

%/%)L C/!% PR/$I% !)L+!

;;?87@ =@?@8 =;

#a$ital A2# "or 4st 5ear

Particulars %o Balance

*ansi

Yash

5A??2= 5A??2=

Particulars B Balance #1d B -et Profit

*ansi 55A= @55?2=

Yash 55A= @55?2=

5A??2=

5A??2=

c1d 5A??2= 5A??2=

Particulars

*ansi

Yash

Particulars B

%o

*ansi

Yash

Balance 5A??2= 5A??2=

#1d Balance 757=@2= 757=@2= B -et Profit 585

585

c1d 757=@2= 757=@2=

#a$ital

757=@2=

757=@2=

A2# or 6nd %ear

Chilli Powder

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