SlideShare ist ein Scribd-Unternehmen logo
1 von 58
SUBMITTED BY :-
SALONI DHIMAN
HARMAN KAUR
SHIRLEY
GURMANJOT KAUR
AMRITPAL SINGH
• Introduction of the business
• Formulating the business goals
• Marketing plan for the business
• HUMAN RESOURCE
• FINANCIAL PLAN
• Starting a photo studio in lovely
professional university.
• Photo studio named as- “ THE
clicks”
• Provide different services relating
to photographs, videos, albums
etc.
• Not only photography, but a gift
gallery also.
• To provide customer
satisfaction
• To be the most successful
business in near future
• Adding innovations with time
• to make life of a student more
easier by providing this
service on campus.
• QUANTITATIVE
• TURNOVER OF 400,000 IN
A FY
PROFIT OF Rs100,00
All
types
of
photo
s
albums
videos
Slide
shows
Collage
makinggifts
Passport size other
Customized t-shirts cups
• ALL THE STUDENTS OF
THE UNIVERSITY (25000)
• TEACHING(3500) $ NON-
TEACHING STAFF
• FAMILIES LIVING INSIDE
THE CAMPUS(70)
• MOST OF ALL, PEOPLE
WHO LOVE
PHOTOGRAPHY
• As we all know, no one can compete a
skillful person.
• So, hiring a skillful person who knows
everything about this work and his very
much professional to his work can work
good here.
• Also, gifts which we will provide, is unique
way of presenting something.
•Obviously, the
sufficient profit out
of it. At least
(100,000)
•Turnover of 400,000
•Huge size of
customers
•Customer
satisfaction
• Only photography studio on the campus
• New and innovative idea
• New and unique gifts
• Location benefit( Wanabuy)
• Large chunk of people will be targeted ( around
30,000)
• Not very high initial capital is required( upto
300,000)
• Reluctant by students
• Low frequency of visiting the place ( as
surveyed through questionnaire 30 out of
50 would visit after a month)
• Profits are not certain
• innovations
• New additions with time
THREATS
Copy cats
SMART PHONES-BIGGEST THREAT
Lack of confidence by the customers
If low income is attained, the market for studio will
collapse.
MARKETIN
G PLAN
CUTOM
ERS
COMPETITO
RS
GEOGRAP
HICAL
LOCATION
PROMOTING
AND
ADVERTISIN
G METHOD
• LOCATION- WANABUY,
4TH FLOOR, (the space
with PHONE SPACE)
• Size- standard size of
wanabuy
• RENT- Rs40 per
feet(approximate)
• No perfect competitor
• A shop at campus café, but
he is only providing service of
clicking passport size photos
• Students of media and
animations who are perfect in
photography
• Archies and gift gallery at CC
(competitors in case of gifts
only
• Westido and rehmat studio in
jalandhar( in case of
customised t-shirts)
segmentation
targeting
positioning
• First of all, we will divide the customers on the
basis of photography lovers and non- lovers
• According to the survey, 43 out of 50 like this.
• TARGETING
• Then, we will divide the customers into different
groups. ( ranging 18 to 25years, 25-35 years and
above 35 years)
• In this case, we have divided them age wise.
• Then, we will make strategies to approach them.
• It will include how to attract them to avail the services.
• Market strategies are covered in next slide.
• Distributing pamphlets to all the people ( 5000
pamphlets are costing Rs 2000)
• Giving customers discounts and offers in the very first
week of opening the studio
• For eg:- pay for a customized cup and get a photo free.
QUALIFICATION- Diploma in media $ animation, 3d
animation
Technical qualification- he should posses required
computer knowledge, working with Photoshop $ other
related software's
EXPERIENCE- at least 2 year experience
WORKING HOURS- 8 hours ( 11a.m – 7pm)
SALARY – Rs 12000 per month
with daily allowance of Rs100 per day
• Sunday off
• Daily allowance @100/-
• Bonus if the profit exceeds than
estimated
• 1 medical leave during last Saturday’s
of the month
• 2 cameras
• Lightening system (strobe flash)
• 2Tripod
• 1 laptop
• 1 printer
• Furniture( 4 stoles, 1 table, 2 fans, 3
chairs)
• Miscellaneous ( DVD, Cd’s, memory
cards)
• Camera-28,095 +10,490= 38585
• Flash=3235
• Lightening-2250
• Tripod- 2099*2=4198
• Lens cleaner=375
• Laptop= 30599
• printer= 6233
• Furniture, stoles 4*250=1000
• table=4500
• Fan= 1499* 2= 2998
• Chair= 2944+ 5150= 8094
• Interior= 60000
• Miscellaneous=15000
• TOTAL = 174155
• MARKETING
• Rs2000 for pamphlets
HUMAN RESOURCE
• Advance to customer- 20000
• Advertisement in newspaper – Rs350
• TOTAL= RS22350
• Passport size photo-10 photos @ Rs 50
• Normal size= Rs 30
• Posters – according to their size
• Gifts – photo frames ( ranging 200-500)
t-shirts- printing charges
individual name – 500/-
Common name- 200/-
Price of t-shirt ( 200,350,400)
Mugs- price of mug ( 150- 500)
Printing 2 photo 300
3 photos 350
special – 550
Slide shows- Rs 250
Video on special occasion 3000 , 20000
Albums ,price 500, 700, 1000
special Rs1500
• Capital equipments – online
( screen shots in subsequent slides)
Furniture- online
Interior decoration
GUPTA INTERIOR JUNCTION
SHOP NO. 48, BAZAR BASAN WALA,
NEAR INDIAN OVERSEAS BANK, JALANDHAR
PHONE NUMBER- 01812210490
• RK CRICKET HOUSE
NARANG BUILDING, BASTI NAU, JALANDHAR
PHONE NO.- 6541118
GIFTS, MUGS, ALBUMS
ANIRUDH KUMAR,
GALI NO. 9, GOPAL NAGAR, HABOWAL KALAN
DISTRICT LUDHIANA
FLASH TRIPOD
CAMERA CAMERA
LENS CLEANER TRIPOD
LAPTOP FAN
PRINTER CHAIR
• CHAIR
• LOCATION- wanabuy 3rd floor ( besides phone space) at
lovely professional university
• Size- 12’’ by12’’
• Rent- 8000
• FORMALITIES
• 6month contract with lpu
• Documents- address proof,
• Copy of partnership deed,
• Child labour affidavit
• Pan card
• name- saloni dhiman, harman kaur, gurmanjot kaur,
amritpal singh, shirley
• Address-lovely professional university
• Address of partners
• Profit sharing ratio- equal
• No drawings
• Admission of new partner with consent of old partners
• Get these things types on stamp paper of Rs1000 and
have notory
• CCTV SURVIELLANCE
2 cameras 2300*2= 4600
• BILLING THROUGH COMPUTER
• RS15,500
REGULAR INSPECTION
TOTAL= 20,100
Electronic billing machine camera
• CAPITAL Equipments=1,74,155
• MARKETING=2000
• HUMAN RESOURCE=20000
• MONITORING=20100
• TOTAL=216255
• SOURCES OF CAPITAL
• Personal savings = 288824
• Lpu grant = 50000
• Total capital employed= 338824
PARTICULARS AMOUNT PARTICULARS AMOUNT
TO OPENING
STOCK*
10000 BY SALES 600000
TO PURCHASES 160000 BY CLOSING
STOCK
15000
TO GROSS
PROFIT
445000
TOTAL 615000 TOTAL 615000
• Per day expected customer = 35
• In a month = 35*26= 910
• Average spending per customer = 50
total = 910*50= 45500
In case of video, albums= 9500
Total sale of a month = 55000
10 month= 10* 55000= 550000
In case of admissions
( 30000+20000)= 50000
Grand total ( year)= 600000
• Opening
• mugs= 3000, gifts= 7000 , total= 10000
• Monthly
• Gifts n mugs= 10000
• Photography related= 5000
• Total 15000 ( month)
• 10 month = 10* 15000= 150000
• In case of admissions , 11th month= gifts= 5000
• Other= 8000, total=13000
• Low sales month = 4000+3000= 7000
• Grand total= 170000
PARTICULARS AMOUNT PARTICULARS AMOUNT
TO RENT A/C 96000 BY GROSS PROFIT 445000
TO ELECTRICITY 60000
TO SALARY 144000
TO DAILY ALLOWANCE 36000
TO MISCELLANEOUS
EXPENSES
30000
TO DEPRECIATION* 6930
TO PROFIT C/D 72070
TOTAL 445000 TOTAL 445000
• Furniture= 656
• Equipments= 2505
• Camera= 1929
• Laptop= 1529
• Printer= 311
• Grand total = 6930
• CASH FLOW FROM OPERATING ACTIVITIES
profit& loss a/c 72070
add: depreciation 6930
cash flow before working capital 79000
changes
Decrease in current asset ( advance
To employee) (20000)
Increase in inventories( closing stock) 5000
CASH GENERATED FROM OPERATING
ACTIVITIES 64000
• Purchase of a camera (38585)
NET CASH USED IN INVESTING ACTIVITY = (38585)
CASH FLOW FROM FINANCING ACTIVITY
Repayment of loan from Lpu ( 50000)
NET CASH USED IN FINANCING
ACTIVITY = ( 50000)
NET CASH USED IN A+B+C = 24585
LIABILITIES AMOUNT ASSEST AMOUNT
CAPITAL 216255+72070 338325 FURNITURE 12465
EQUIPMENTS 22553
CAMERAS 36656
LAPTOP 29070
PRINTER 5912
ONLINE BILLING
MACHINE
15,500
CCTV CAMERAS 4600
NEW CAMERA 38585
INTERIOR 60000
BANK 47984
CLOSING STOCK 15000
• Capital contributed by partners= 288824
• Capital utilised = 216255
• Left out amount= 72569
• Cash outflow= ( 24585)
• Balance at bank= 47984
BUSINEES PLAN 1 (1)
BUSINEES PLAN 1 (1)

Weitere ähnliche Inhalte

Andere mochten auch (14)

HOW TO BE BETTER LEADER
HOW TO BE BETTER LEADERHOW TO BE BETTER LEADER
HOW TO BE BETTER LEADER
 
Business Plan: Photography Business (slides)
Business Plan: Photography Business (slides)Business Plan: Photography Business (slides)
Business Plan: Photography Business (slides)
 
tempa t
 tempa t tempa t
tempa t
 
12waystojumpstartyourcreativity
12waystojumpstartyourcreativity12waystojumpstartyourcreativity
12waystojumpstartyourcreativity
 
Creative thinking
Creative thinkingCreative thinking
Creative thinking
 
Creative Methods
Creative MethodsCreative Methods
Creative Methods
 
BE CREATIVE
BE CREATIVEBE CREATIVE
BE CREATIVE
 
Creative Methods
Creative MethodsCreative Methods
Creative Methods
 
Difference between-boss-vs-leader
Difference between-boss-vs-leaderDifference between-boss-vs-leader
Difference between-boss-vs-leader
 
12 actionable ideas to be happy right now
12 actionable ideas to be happy right now12 actionable ideas to be happy right now
12 actionable ideas to be happy right now
 
11 WAYS TO BE A GOOD LEADER
11 WAYS TO BE A GOOD LEADER11 WAYS TO BE A GOOD LEADER
11 WAYS TO BE A GOOD LEADER
 
BE A GOOD LEADER THE PEOPLE WANT TO BE
BE A GOOD LEADER THE PEOPLE WANT TO BEBE A GOOD LEADER THE PEOPLE WANT TO BE
BE A GOOD LEADER THE PEOPLE WANT TO BE
 
Chaos and creativity
Chaos and creativityChaos and creativity
Chaos and creativity
 
31 Quotes to Inspire You!
31 Quotes to Inspire You! 31 Quotes to Inspire You!
31 Quotes to Inspire You!
 

Ähnlich wie BUSINEES PLAN 1 (1)

42629 - lecture 10 - pitch training
42629 - lecture 10 - pitch training42629 - lecture 10 - pitch training
42629 - lecture 10 - pitch trainingTom Howard
 
Activation Conceptual Proposal for SHARP MATSURI 2015
Activation Conceptual Proposal for SHARP MATSURI 2015Activation Conceptual Proposal for SHARP MATSURI 2015
Activation Conceptual Proposal for SHARP MATSURI 2015Beyond Creative
 
How to build a fashion market
How to build a fashion marketHow to build a fashion market
How to build a fashion marketTUSHAR IQBAL
 
Small Business Plan
Small Business PlanSmall Business Plan
Small Business PlanEave0222
 
Project 1 Presentation Small Business Plan
Project 1 Presentation Small Business PlanProject 1 Presentation Small Business Plan
Project 1 Presentation Small Business PlanLau Hui Ming Belinda
 
Small business plan
Small business planSmall business plan
Small business planYue Yun
 
Chandigarh citi center VIP Road Zirakpur Mohali
Chandigarh citi center VIP Road Zirakpur MohaliChandigarh citi center VIP Road Zirakpur Mohali
Chandigarh citi center VIP Road Zirakpur MohaliKunal Sharma
 
Amway Sales & Marketing Plan
Amway Sales & Marketing PlanAmway Sales & Marketing Plan
Amway Sales & Marketing PlanAnupam Sharma
 
TIM BOYDEN cv and work examples
TIM BOYDEN cv and work examplesTIM BOYDEN cv and work examples
TIM BOYDEN cv and work examplesTim Boyden
 
Agile lean workshop
Agile lean workshopAgile lean workshop
Agile lean workshopJesse Wang
 
INSTAMEDIA pres BNI
INSTAMEDIA pres BNIINSTAMEDIA pres BNI
INSTAMEDIA pres BNIEoin Derham
 
ENTREPRENEURSHIP DEVELOPMENT PROGRAMME
ENTREPRENEURSHIP DEVELOPMENT PROGRAMMEENTREPRENEURSHIP DEVELOPMENT PROGRAMME
ENTREPRENEURSHIP DEVELOPMENT PROGRAMMEVisual Design Solution
 
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...Michel Duchateau
 

Ähnlich wie BUSINEES PLAN 1 (1) (20)

42629 - lecture 10 - pitch training
42629 - lecture 10 - pitch training42629 - lecture 10 - pitch training
42629 - lecture 10 - pitch training
 
Activation Conceptual Proposal for SHARP MATSURI 2015
Activation Conceptual Proposal for SHARP MATSURI 2015Activation Conceptual Proposal for SHARP MATSURI 2015
Activation Conceptual Proposal for SHARP MATSURI 2015
 
Buisness plan
Buisness planBuisness plan
Buisness plan
 
How to build a fashion market
How to build a fashion marketHow to build a fashion market
How to build a fashion market
 
Small Business Plan
Small Business PlanSmall Business Plan
Small Business Plan
 
Project 1 Presentation Small Business Plan
Project 1 Presentation Small Business PlanProject 1 Presentation Small Business Plan
Project 1 Presentation Small Business Plan
 
Small business plan
Small business planSmall business plan
Small business plan
 
Stall proposal
Stall proposalStall proposal
Stall proposal
 
UX Conversion Camp: Matalan
UX Conversion Camp: MatalanUX Conversion Camp: Matalan
UX Conversion Camp: Matalan
 
Chandigarh citi center VIP Road Zirakpur Mohali
Chandigarh citi center VIP Road Zirakpur MohaliChandigarh citi center VIP Road Zirakpur Mohali
Chandigarh citi center VIP Road Zirakpur Mohali
 
anupamhema
anupamhemaanupamhema
anupamhema
 
Amway Sales & Marketing Plan
Amway Sales & Marketing PlanAmway Sales & Marketing Plan
Amway Sales & Marketing Plan
 
TIM BOYDEN cv and work examples
TIM BOYDEN cv and work examplesTIM BOYDEN cv and work examples
TIM BOYDEN cv and work examples
 
Agile lean workshop
Agile lean workshopAgile lean workshop
Agile lean workshop
 
Resume (1)
Resume (1)Resume (1)
Resume (1)
 
INSTAMEDIA pres BNI
INSTAMEDIA pres BNIINSTAMEDIA pres BNI
INSTAMEDIA pres BNI
 
photographer Resume
photographer Resumephotographer Resume
photographer Resume
 
Business Profile & Operational Plan
Business Profile & Operational PlanBusiness Profile & Operational Plan
Business Profile & Operational Plan
 
ENTREPRENEURSHIP DEVELOPMENT PROGRAMME
ENTREPRENEURSHIP DEVELOPMENT PROGRAMMEENTREPRENEURSHIP DEVELOPMENT PROGRAMME
ENTREPRENEURSHIP DEVELOPMENT PROGRAMME
 
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...
Workshop "How to Pitch" for startup, by Michel Duchateau at JA-YE & Microsoft...
 

BUSINEES PLAN 1 (1)

  • 1. SUBMITTED BY :- SALONI DHIMAN HARMAN KAUR SHIRLEY GURMANJOT KAUR AMRITPAL SINGH
  • 2. • Introduction of the business • Formulating the business goals • Marketing plan for the business • HUMAN RESOURCE • FINANCIAL PLAN
  • 3. • Starting a photo studio in lovely professional university. • Photo studio named as- “ THE clicks” • Provide different services relating to photographs, videos, albums etc. • Not only photography, but a gift gallery also.
  • 4. • To provide customer satisfaction • To be the most successful business in near future • Adding innovations with time • to make life of a student more easier by providing this service on campus. • QUANTITATIVE • TURNOVER OF 400,000 IN A FY PROFIT OF Rs100,00
  • 5.
  • 8.
  • 9.
  • 11. • ALL THE STUDENTS OF THE UNIVERSITY (25000) • TEACHING(3500) $ NON- TEACHING STAFF • FAMILIES LIVING INSIDE THE CAMPUS(70) • MOST OF ALL, PEOPLE WHO LOVE PHOTOGRAPHY
  • 12. • As we all know, no one can compete a skillful person. • So, hiring a skillful person who knows everything about this work and his very much professional to his work can work good here. • Also, gifts which we will provide, is unique way of presenting something.
  • 13. •Obviously, the sufficient profit out of it. At least (100,000) •Turnover of 400,000 •Huge size of customers •Customer satisfaction
  • 14.
  • 15.
  • 16. • Only photography studio on the campus • New and innovative idea • New and unique gifts • Location benefit( Wanabuy) • Large chunk of people will be targeted ( around 30,000) • Not very high initial capital is required( upto 300,000)
  • 17. • Reluctant by students • Low frequency of visiting the place ( as surveyed through questionnaire 30 out of 50 would visit after a month) • Profits are not certain
  • 18. • innovations • New additions with time THREATS Copy cats SMART PHONES-BIGGEST THREAT Lack of confidence by the customers If low income is attained, the market for studio will collapse.
  • 20. • LOCATION- WANABUY, 4TH FLOOR, (the space with PHONE SPACE) • Size- standard size of wanabuy • RENT- Rs40 per feet(approximate)
  • 21. • No perfect competitor • A shop at campus café, but he is only providing service of clicking passport size photos • Students of media and animations who are perfect in photography • Archies and gift gallery at CC (competitors in case of gifts only • Westido and rehmat studio in jalandhar( in case of customised t-shirts)
  • 23. • First of all, we will divide the customers on the basis of photography lovers and non- lovers • According to the survey, 43 out of 50 like this. • TARGETING • Then, we will divide the customers into different groups. ( ranging 18 to 25years, 25-35 years and above 35 years) • In this case, we have divided them age wise.
  • 24. • Then, we will make strategies to approach them. • It will include how to attract them to avail the services. • Market strategies are covered in next slide.
  • 25. • Distributing pamphlets to all the people ( 5000 pamphlets are costing Rs 2000) • Giving customers discounts and offers in the very first week of opening the studio • For eg:- pay for a customized cup and get a photo free.
  • 26.
  • 27. QUALIFICATION- Diploma in media $ animation, 3d animation Technical qualification- he should posses required computer knowledge, working with Photoshop $ other related software's EXPERIENCE- at least 2 year experience WORKING HOURS- 8 hours ( 11a.m – 7pm) SALARY – Rs 12000 per month with daily allowance of Rs100 per day
  • 28. • Sunday off • Daily allowance @100/- • Bonus if the profit exceeds than estimated • 1 medical leave during last Saturday’s of the month
  • 29. • 2 cameras • Lightening system (strobe flash) • 2Tripod • 1 laptop • 1 printer • Furniture( 4 stoles, 1 table, 2 fans, 3 chairs) • Miscellaneous ( DVD, Cd’s, memory cards)
  • 30. • Camera-28,095 +10,490= 38585 • Flash=3235 • Lightening-2250 • Tripod- 2099*2=4198 • Lens cleaner=375 • Laptop= 30599 • printer= 6233 • Furniture, stoles 4*250=1000 • table=4500 • Fan= 1499* 2= 2998 • Chair= 2944+ 5150= 8094 • Interior= 60000 • Miscellaneous=15000 • TOTAL = 174155
  • 31. • MARKETING • Rs2000 for pamphlets HUMAN RESOURCE • Advance to customer- 20000 • Advertisement in newspaper – Rs350 • TOTAL= RS22350
  • 32. • Passport size photo-10 photos @ Rs 50 • Normal size= Rs 30 • Posters – according to their size • Gifts – photo frames ( ranging 200-500) t-shirts- printing charges individual name – 500/- Common name- 200/- Price of t-shirt ( 200,350,400) Mugs- price of mug ( 150- 500) Printing 2 photo 300 3 photos 350 special – 550 Slide shows- Rs 250 Video on special occasion 3000 , 20000 Albums ,price 500, 700, 1000 special Rs1500
  • 33. • Capital equipments – online ( screen shots in subsequent slides) Furniture- online Interior decoration GUPTA INTERIOR JUNCTION SHOP NO. 48, BAZAR BASAN WALA, NEAR INDIAN OVERSEAS BANK, JALANDHAR PHONE NUMBER- 01812210490
  • 34. • RK CRICKET HOUSE NARANG BUILDING, BASTI NAU, JALANDHAR PHONE NO.- 6541118 GIFTS, MUGS, ALBUMS ANIRUDH KUMAR, GALI NO. 9, GOPAL NAGAR, HABOWAL KALAN DISTRICT LUDHIANA
  • 35.
  • 36.
  • 43. • LOCATION- wanabuy 3rd floor ( besides phone space) at lovely professional university • Size- 12’’ by12’’ • Rent- 8000 • FORMALITIES • 6month contract with lpu • Documents- address proof, • Copy of partnership deed, • Child labour affidavit • Pan card
  • 44. • name- saloni dhiman, harman kaur, gurmanjot kaur, amritpal singh, shirley • Address-lovely professional university • Address of partners • Profit sharing ratio- equal • No drawings • Admission of new partner with consent of old partners • Get these things types on stamp paper of Rs1000 and have notory
  • 45. • CCTV SURVIELLANCE 2 cameras 2300*2= 4600 • BILLING THROUGH COMPUTER • RS15,500 REGULAR INSPECTION TOTAL= 20,100
  • 47. • CAPITAL Equipments=1,74,155 • MARKETING=2000 • HUMAN RESOURCE=20000 • MONITORING=20100 • TOTAL=216255 • SOURCES OF CAPITAL • Personal savings = 288824 • Lpu grant = 50000 • Total capital employed= 338824
  • 48. PARTICULARS AMOUNT PARTICULARS AMOUNT TO OPENING STOCK* 10000 BY SALES 600000 TO PURCHASES 160000 BY CLOSING STOCK 15000 TO GROSS PROFIT 445000 TOTAL 615000 TOTAL 615000
  • 49. • Per day expected customer = 35 • In a month = 35*26= 910 • Average spending per customer = 50 total = 910*50= 45500 In case of video, albums= 9500 Total sale of a month = 55000 10 month= 10* 55000= 550000 In case of admissions ( 30000+20000)= 50000 Grand total ( year)= 600000
  • 50. • Opening • mugs= 3000, gifts= 7000 , total= 10000 • Monthly • Gifts n mugs= 10000 • Photography related= 5000 • Total 15000 ( month) • 10 month = 10* 15000= 150000 • In case of admissions , 11th month= gifts= 5000 • Other= 8000, total=13000 • Low sales month = 4000+3000= 7000 • Grand total= 170000
  • 51. PARTICULARS AMOUNT PARTICULARS AMOUNT TO RENT A/C 96000 BY GROSS PROFIT 445000 TO ELECTRICITY 60000 TO SALARY 144000 TO DAILY ALLOWANCE 36000 TO MISCELLANEOUS EXPENSES 30000 TO DEPRECIATION* 6930 TO PROFIT C/D 72070 TOTAL 445000 TOTAL 445000
  • 52. • Furniture= 656 • Equipments= 2505 • Camera= 1929 • Laptop= 1529 • Printer= 311 • Grand total = 6930
  • 53. • CASH FLOW FROM OPERATING ACTIVITIES profit& loss a/c 72070 add: depreciation 6930 cash flow before working capital 79000 changes Decrease in current asset ( advance To employee) (20000) Increase in inventories( closing stock) 5000 CASH GENERATED FROM OPERATING ACTIVITIES 64000
  • 54. • Purchase of a camera (38585) NET CASH USED IN INVESTING ACTIVITY = (38585) CASH FLOW FROM FINANCING ACTIVITY Repayment of loan from Lpu ( 50000) NET CASH USED IN FINANCING ACTIVITY = ( 50000) NET CASH USED IN A+B+C = 24585
  • 55. LIABILITIES AMOUNT ASSEST AMOUNT CAPITAL 216255+72070 338325 FURNITURE 12465 EQUIPMENTS 22553 CAMERAS 36656 LAPTOP 29070 PRINTER 5912 ONLINE BILLING MACHINE 15,500 CCTV CAMERAS 4600 NEW CAMERA 38585 INTERIOR 60000 BANK 47984 CLOSING STOCK 15000
  • 56. • Capital contributed by partners= 288824 • Capital utilised = 216255 • Left out amount= 72569 • Cash outflow= ( 24585) • Balance at bank= 47984