The presentation is a described version of coffee shop and how they do auditing.its a final year project. This power[point presentation includes topics are - Company – name – mission – vision - swot analysis - pest analysis - marketing analysis – product - startup cost - operating cost. Audit- meaning - types – advantage – disadvantage – audit terms – audit programme – differences of internal audit, internal check and internal control. Audit checking – Reserves – Provision - Loans and advances – banks accounts –ledger - Assets checking - Purchase checking - Sales checking - Creditors notes - Debtor notes - Invoices - Payroll - Receipts - Quality checking Audit controlling – prevention of fraud and error – balance sheet audit - analysis of financial statements – financial control – cash – capital expenditure – inventory control – control over investment – budget control – internal control system.

4.  Strengths: Reasonable prices, wide varietyof coffee
and drinks, a lot of home-madetreats.
 Weakness: Turndown into the economy,start-up
costs, new business, noreputation.
 Opportunities: Job opportunities for themany
unemployed , catering.
 Threats: competitors,near by coffee shops.

6.  Target market: My target market will be to anyonewho
enjoys coffee, but i will mainly target people age 15 and
olderand who are off the working class andstudents.
 Market Trends: Coffee is the drink of choice formany
people across the world. Every morning millions of
people rely on the morning fix to getgoing for the day.

7.  Smoothies: Fruit , Blended ice coffeedrinks.
 Iced Drinks: Coffee, Jumpin java , Iced
•Coffees: Organic French roast, World tourblended.
Latte,Cappuccino,Americano,Espresso.
 Drinks: Hot chocolate, Hot tea, kid’s hot cocoa,
Fountaindrinks, Juice, White and chocolatemilk.

8.  First month rent: RS.10000/- month.
 Modernize Fee: Rs. 1,00,000/- ( impression: calm, soft mood light, music,
painting makes guest feel athome)
 Furniture Fee: About Rs.60,000/- ( sofa, bar counter, chairs, tables)
 Equipment Fee: Rs. 1,80,000/- ( coffee machine, coffee-mill, air
conditioning, cash registers, watertreatment)
 Supplies Fee: Coffee snaks, Coffee cups, Napkins, Forks, and knives etc
 Rs. 20000/-
 First month Utensils Fee: Water and electricityRs.8000/-
 Advertising Fee: For first month Rs. 4000/-
Total setup Cost ToOpen:
RS.4,00,000/-

9.  Rs.8000/- forutensilsper month included fuel, water, and
electricitycharges.
 Rent of Rs.1,20,000/- eachyear.
 Salary for Rs.337,700/- permonth
 A supplycostof Rs.20000/- each month included Coffee,
snacks, cups, napkins.
 Advertising costs of Rs.600,000/- peryear.
 Insurance of Rs.10,000/- peryear.
 An estimateof Rs. 81,543/- per month for total operating
costs.

15. To check whether quotations are received from
various suppliers.
To check whether Comparative Statements are
prepared for each Purchase Order.
Match the Purchase Orders with the Purchase
Requisitions in respect of quantities.

16. contract with the client and ensure that design,
supply and erection phases are properly billed.
Provision of
Guarantees/advances
All Materials dispatched is
billed Sales Returns

17. 1. debit balances in creditor's ledger, to
determine the following:
Excess
payment Bill
not booked
Advance made but material not received

18. Check listing of the debtors
Filter out debtors aging more than the credit
period Investigate into the reasons of delay in
payments
Ensure the adequacy of the debt recovery
measures and recommend ways to eliminate
the inefficiency

19. • Ensure that gross pay paid is in accordance
with contract of employment.
• Payroll calculations are correct.