2. Member Name
Chanda V. Jadhav
Shrikant s. Purawmar
Maithili P. Mali
Ashwini M. Charantimath
Kiran N. Satpute
Aniket M. konduska
Sourabh V. Hupare
2
Group no. 2
3. Summary
3
Spring
dosa
Owner manjiri shelke
All the raw material available at SGI at MRP + 15%
Standard loss 2%
4 employees
Daily 5kgs of rice and 2 kgs of dal
Machinery(fridge,grandar,induction cooker)
Daily sale of 200 to 250 dishes.
2% of total flour waste everyday.
4. Journal book
DATE Particulars LF DR AMT CR AMT
AUGUST
2015
1ST Machinery A/c
Cash A/c
Crockery A/c
Bank A/c
to Capital
(being business start with capital of 1,50,000)
50,000
40,000
50,000
10,000 1,50,000
2nd Legal exp A/c
to cash A/c
(being legal expenses of rent agreement with SGI
paid)
10,000
10,000
3rd Purchase A/c
to cash A/c
(being raw material rice,dal, onion, salt etc
purchased)
10,000
10,000
4th Housing keeping A/c
to cash A/c
(being daily wages paid)
300
300
4
5. Journal book
DATE Particulars LF DR AMT CR AMT
5th Cash A/c
to Sales A/c
(being one entry for whole day sale passed)
7,700
7,700
6th Gas refile A/c
to cash
(being gas refile expenses recorded)
1,500
1,500
7th Recurring deposited A/c
to cash A/c
(being daily subscription of pigmy paid)
200
200
8th Vehicle expenses A/c
to cash A/c
(Being expenses of travelling for office work
accounted)
150
150
9th Electricity charges A/c
to electricity monthly charges A/c
(being daily charges of electricity accounted)
200
200
5
6. Journal book
DATE Particulars LF DR AMT CR AMT
10th Drawing A/c
to cash A/c
(money withdrawn for personal use accounted for)
1,000
1,000
11th P and L account A/c
to remaining flour A/c
200
200
12th P and L account A/c
to loss due to non availability of chiller A/c
(being extra money paid to customer)
10
10
13th Repairs of grander A/c
to cash
(being repair charges of grander paid)
500
500
14th Ganapati donation A/c
to cash
(being ganpati donation paid)
500
500
15th Fire insurance A/c
to bank A/c
(being fire insurance charges paid)
2500
2500
6
7. Suggestion
Should start coupon system.
Use of tally instead of MS-EXCEL.
Some banner or hanging poster should at display.
Combo offers to accelerate sale.
7
8. Conclusion
Cash flow system should be followed
Book keeping on regular basis
Bill book should be maintain
Transportation
8