PRESENTED BY

NO. NAME ROLL NO.

1.

2.

3.4.

KHAN IBRAHIM

NISHAD VIJAYKUMAR

SHAIKH AKRAMSHARMA VRUJESH

18

23

3033

BUSINESS DETAILS

NO. OF OWNER’S > 4

LOCATION OF THE SHOP > AT JUHU BEACH , SANTACRUZ (WEST)

WORKING HOURS > 4.00 PM TO 10.00 PM

INVESTMENT MADE ON THE SHOP

SHOP DEPOSIT > RS. 2,50,000

MONTHLY RENT > RS. 25,000

LICENCE > RS. 12,000 (FOR 3 YEARS)

INTERIOR DESIGNING > RS. 15,000 ( SUCH AS…

FURNITURE, PAINTING, ELECTRICAL WORK etc….)

SALARIES > 1 COOK = RS. 5,000 P.M.

> 2 WAITER = RS. 3,500 * 2 = RS. 7000

P.M.

> 1 WASHER = RS. 3,000 P.M.

FIXED EQUIPMENTS OF THE SHOP

REFRIGERATOR > RS. 8,000 GAS STOVE > RS. 1,500 GRIDDLE (TAVA) > RS. 1,200 SMASHER > RS. 200 MIXER > RS. 2,000 STEEL PLATES > ( 50 PIECES X RS.25 P.P.) = RS.

1,250 SPOON > ( 50 PIECES X RS. 5 P.P.) = RS. 250 FAN > RS. 350 JUG & GLASSES > ( 2 JUGS X RS. 50) = RS. 100 ( 20 GLASSES X RS. 20 P.G.) = RS. 400

SMALL CONTAINER’S ( FOR VARIOUS SPICES) >

( 10 PIECES X RS. 25 P.P.) = RS.250

GAS LIGHTER > RS. 100 etc……… total fixed cost of Equipments is > RS. 15,600

INGREDIENTS FOR DAILY USE

COMMODITIES QUANTITY

RATE AMOUNT

SALT 2 KG. RS. 12 RS. 24

CORIENDER LEAVES

8 BUNCHE

S

RS.10 RS. 80

MINT LEAVES 2 BUNCHE

S

RS. 8 RS. 16

GREEN CHILLY 2 KG. RS. 60 RS. 120

ONION 10 KG. RS. 16 RS. 160

PATATOES 15 KG. RS. 24 RS. 360

YELLOW PEAS 5 KG. RS. 60 RS. 300

PURIES 10 PCKT. RS.60 RS. 600

FLAT PURIES 5 PCKT. RS.40 RS.200

SEV 6 PCKT. RS.80 RS.480

CONTINUES………..

COMMODITIES QUANTITY

RATE AMOUNT

TAMARIND (IMLI) 3 KG. RS. 40 RS. 120

CHAAT MASALA 10 PCKT. RS. 35(100 GRAMS)

RS. 350

RED CHILLY POWDER

2 PCKT. RS. 30(100 GRAMS)

RS. 60

PUFFED RICE 5 KG. RS. 120 RS. 600

TOMATO 12 KG. RS. 30 RS. 360

GARAM MASALA 3 PCKT. RS. 30 RS. 90

LEMON 70 PIECES RS. 2 RS. 140

JAGGARY 2 KG. RS. 50 RS. 100

CUMIN SEED POWDER

3 PCKT. RS. 25 RS. 75

GARLIC PASTE 2 PCKT. RS.15 RS. 30

PAPER PLATE 250 PLATES

RS. 2 RS. 500

DAHI 1 KG. RS. 70 RS. 70

TURMERIC (HALDI) 1 PCKT. RS. 40 RS. 40TOTAL DAILY EXPENSE > RS. 4,875

FORECASTING

TOTAL DAILY COST OF ALL VARIABLE’S (RAW MATERIAL’S) IS > RS. 4,875

DAILY AVERAGE SALE OF ALL ITEMS ( PANI PURI, BHEL PURI, SEV PURI, DAHI PURI, RAGADA PETTIES ) IS > 250 NOS.

== DAILY COST / NO. OF PLATES SOLD (DAILY) == RS. 19.5 ( ACTUAL AVERAGE PRICE OF PER PLATE WITHOUT PROFIT).

BASED ON THIS AVERAGE PRICE WE CALCULATE OUR SELLING PRICE.

SELLING PRICE == AVERAGE PRICE + PROFIT

DAILY COST

MONTHLY COST YEARLY COST

RS. 4,875 RS. 4,875 * 30 = RS.1,46,250

RS. 1,46,250 * 12 = RS. 17,55,000

CALCULATION OF AVERAGE PER PLATE PRICE

ITEMS ACTUAL PRICE SELLING PRICE

PANI PURI RS. 20 RS.30

BHEL PURI RS. 22 RS.32

SEV PURI RS. 22 RS.32

DAHI PURI RS. 25 RS.38

RAGADA PETTIES

RS. 24 RS.35

DAILY SALES

ITEMSAVERAG

E NO.OF

PLATE SOLD

ACTUAL

RATE

SELLING

RATE

ACTL. PRICE SALES

SELLING

PRICESALES

PROFIT=SELLING PRICE

SALES –ACTUAL PRICE

SALES

PANI PURI

70 20 30 1,400 2,100 2,100-1,400 =700

BHEL PURI

50 22 32 1,100 1,600 1,600-1,100 =500

SEV PURI 50 22 32 1,100 1,600 1,600-1,100 =500

DAHI PURI

40 25 38 1,000 1,520 1,520-1,000 =520

RAGADA PETTIES

40 24 35 960 1,400 1,400-960 = 440

TOTAL SALES

250 5,560 8,220 2,660

MONTHLY SALES

ITEMSMON. NO.OF

PLATESOLD

(DAILY * 30)

ACTUAL

RATE

SELLING

RATE

ACTUAL

PRICE SALE

S

SELLING

PRICESALES

PROFIT=SELLING PRICE

SALES –ACTUAL PRICE

SALES

PANI PURI

2,100 20 30 42,000

63,000 63,000-42,000 =21,000

BHEL PURI

1,500 22 32 33,000

48,000 48,000-33,000 =15,000

SEV PURI 1,500 22 32 33,000

48,000 48,000-33,000 =15,000

DAHI PURI

1,200 25 38 30,000

45,600 45,600-30,000 =15,600

RAGADA PETTIES

1,200 24 35 28,800

42,000 42,000-28,800 = 13,200

TOTAL SALES

7,500 166800

246600

79,800

ANNUAL SALES

ITEMSANN. NO.OF

PLATESOLD

(MONTH * 12)

ACTUAL

RATE

SELLIN-G

RATE

ACTUAL

PRICE SALES

SELLING

PRICESALES

PROFIT=SELLING

PRICE SALES –

ACTUAL PRICE SALES

PANI PURI

25,200 20 30 5,04000

7,56000

756000-504000

=252000

BHEL PURI

18,000 22 32 3,96000

5,76000

576000-396000

=180000

SEV PURI 18,000 22 32 3,96000

5,76000

576000-396000

=180000

DAHI PURI

14,400 25 38 3,60000

5,47200

547200-360000

=187200

RAGADA PETTIES

14,400 24 35 3,45600

5,04000

504000-345600

= 158400

TOTAL SALES

90,000 2001600

2959200

9,57600

PARTICULAR’S AMOUNT PARTICULAR’S AMOUNT

1. TO DEPOSIT2. TO RENT (25,000 * 12)3. TO BMC LICENCE

( FOR 3 YEARS) (12,000/3)

4. WAGES(5000+7000+3000= 15,000 *12)

5. TO INTERIOR DESIGNING 6. TO FIXED COST OF EQUIP.7. TO ELECTRICITY BILL (500 *12)8. TO MISC. EXPENSE (250* 12)9. TO YEARLY VARIABLE COST (4,875 * 30 * 12)

Actual Profit ( of a year)(29,59,200 – 25,28,600)

2,50,0003,00,000 4,000

1,80,000

15,000 15,600 6,000

3,00017,55,00

0

25,28,600

4,30,600

1. BY SELLING PRICE: i) Pani puri(for a year) ii) Bhel puri(for a year) iii) Sev puri(for a year) iv) Dahi puri(for a year) v) Ragada petties(year)

7,56,0005,76,0005,76,0005,47,2005,04,000

29,59,200

29,59,200

DR. CR.PROFIT AND LOSS A/C FOR A YEAR

CONCLUSION OF PROFIT AND LOSS

WE GET THE PROFIT FOR A YEAR IS RS. 4,30,600SO, MONTHLY PROFIT IS = 4,30,600/12 = RS. 35,883

CALCULATION OF FROM WHICH MONTH

WE STARTS EARNING PROFIT

MONTHLY VARIABLE COST (GIVEN) = RS. 1,46,250MONTHLY PROFIT = RS.35,883SO ,,, IN 1st MONTH = 35,883 – 1,46,250 = RS.1,10,367 ( IN LOSS ) IN 2nd MONTH = 35,883 – 1,10,367 = RS. 74,484 ( IN LOSS ) IN 3rd MONTH = 35,883 – 74,484 = RS. 38,601 ( IN LOSS ) IN 4th MONTH = 35,883 – 38,601 = RS. 2,718 ( IN LOSS ) IN 5th MONTH = 35,883 – 2,718 = RS. 33,165 (IN PROFIT )

THIS MEANS THAT FROM 5th MONTH THE BUSINESS STARTS EARNING PROFIT.

BALANCE SHEETPARTICULAR’S AMOUNT AMOUNT

CAPITAL 2,50,000

EXPENSES:

RENT 25,000 * 12 3,00,000

WAGES 15,000 * 12 1,80,000

WATER BILL 250 * 12 3,000

ELECTRICITY BILL 500 * 12 6,000

MISC. BILL 300 * 12 3,600

TOTAL EXPENSE 7,42,600

CONTINUES……

PARTICULAR’S AMOUNT AMOUNT

COST OF GOODS SOLD:

PANI PURI 25,200 * 20 5,04,000

BHEL PURI 18,000 * 22 3,96,000

SEV PURI 18,000 * 22 3,96,000

DAHI PURI 14,400 * 25 3,60,000

RAGADA PETTIES 14,400 * 24 3,45,600

TOTAL COGS 20,01,600

BALANCE SHEET

PARTICULAR’S AMOUNT AMOUNT

SELLING PRICE :

PANI PURI 25,200 * 30 7,56,000

BHEL PURI 18,000 * 32 5,76,000

SEV PURI 18,000 * 32 5,76,000

DAHI PURI 14,400 * 38 5,47,200

RAGADA PETTIES 14,400 * 35 5,04,000

TOTAL SALES 29,59,200

BALANCE SHEET

NET PROFIT : SALES - COGS = 29,59,200 – 20,01,600 = 9,57,600

CONCLUSION OF BALANCE SHEET

WE INVESTED A CAPITAL OF RS. 2,50,000 THE YEARLY TOTAL VARIABLE COST IS RS. 7,42,600 THEREFORE, THE MONTHLY VARIABLE COST IS = 7,42,600/12 = RS.61,883 TOTAL COST FOR 1st MONTH IS = 2,50,000 + 61,883 = RS.3,11,833SINCE, THE PROFIT FOR 1st MONTH IS = YEARLY PROFIT/12 = 9,57,600 /12 = RS. 79,800SO, IN 1st MONTH = PROFIT – COST = 79,800 – 3,11,833 =

2,32,033 IN 2nd MONTH = 79,800 – 2,32,033 = RS.1,52,233 ( IN LOSS )

IN 3rd MONTH = 79,800 – 1,52,233 = RS.72,433 ( IN LOSS ) IN 4th MONTH = 79,800 – 72,433 = RS.7,367 ( IN PROFIT ) THIS MEANS THAT , AFTER 4 MONTH’S THE BUSINESS START’S EARNING PROFIT.

Vijaykumar

nishad