Yashwantrao Chavan Maharashtra Open University School

of Commerce and Mahagement, Nashik

A
PROJECT REPORT
ON
“How to start Electronic shop in akola city”
Submitted to
In partial fulfillment of the requirement for the Degree of
“Master of Commerce”
Submitted by:
Mr. Harshal Mahadeo Dange
PRN NO:-2019017000282623
Under the guidance of
Dr. J.H. Lahoti
(Project guide)
Dr. S. G. Chapke
(Principal)
Study Center
Smt. L.R.T. College Of Commerce
Akola (1101-A)
2020-21

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 YASHWANTRAO CHAVAN MAHARASHTRA OPEN
UNIVERSITY SCHOOL OF COMMERCE AND
MANAGEMENT NASHIK

CERTIFICATE

This is to certify that Mr. Harshal Mahadeo Dange is a bonafied student of

M.Com Final Year of Yashavantrao Chavan Maharashtra Open Unverisity,
Nashik.

1. That the candidate has satisfactorily conducted the project work for not
less than one academic year and
2. That the project is the result of the candidate own research work and is of
sufficiently high standard to warrant it presentation for examination.

Place:-Akola Dr. J.H. Lahoti

Date:- (Project Guide)

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 DECLARATION
I hereby declared that this report entitled as, a project report on “how
to start Electronic shop in akola city” has been prepared and submitted
by me to Yashwantrao Chavan Maharashtra Open University Nashik, in
partial fulfillment of the requirements of the award of master of
commerce during the year 2020-21 under the guidance Dr. J.H. Lahoti
of Yashavantrao Chavan Maharshtra Open University, Nashik
I further declare that this project has not been submitted at any time to
any other university or institute for the award of any degree or diploma in
this academic year.

Place:- Akola Mr. Harshal Mahadeo Dange

Date:- PRN No:-2019017000282623
M. Com.IV- Sem

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 ACKNOWLEDGEMENT
I express my sincere thanks to Dr. S. G. Chapke, Principal of Smt.
L. R. T. College of Commerce, Akola, for his valuable suggestions.
I gratefully acknowledge the inspiration, cooperation, Encouragement,
help and valuable suggestion received from my guide Dr. J.H. Lahoti,
who has provided me a golde opportunity for completion this project.
I also wish to extend my thanks to Ms. Vanita Harale, Ms. Swati
Parbhanikar madam of YCMOU Study Centre, Smt. L.R.T. College
of Commerce, Akola.
Finally, it is my foremost duty to thanks all respondents who helped
me to complete field work without which this project would not have
been Possible.

Place:- Akola Mr. Harshal Mahadeo Dange

Date:- M.Com.IV-sem

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 INDEX
Sr. No. Chapter Name Page No.
1 Introduction 6-8
1.1 Introduction to electronic shop
1.2 Risk Bearing
1.3 Nature
2 Theoretical Perspective 9-15
2.1 History Of Item
2.2 Types Of Products
2.3 Market Study
2.4 Profit Earning 16-19
3 Project Methodology
3.1 Collection Od Data
3.1.1 Primary Data
3.1.2 Secondary Data
3.2 Objective
3.3 Scope Of Project
3.4 Impotance
4 Profile Of Shop 20-23
4.1 Establish To Electronic Shop
4.2 Profile Of Town
4.3 Selling Of Product
5 Analysis And Interpretation 24-30
5.1 Capital Expenditure
5.2 Trading A/C, Profit/Loss A/C, Balance Sheet
5.3 Ratio Analysis
5.4 Direct And Indirect Expense
5.5 Depreciation On Asset
Conclusion 30-33
Bibliography
Questionnaire

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 CHAPTER 1
INTRODUCTION
1.1Introduction of Electronic shop
Electrical is now become most important to business point of view. This accepted to
all technology in manufacture to industry. Electronic is to used in more than for as
person. New technology is to be collected to new faculty of industrial part of area. All
shape tools in electrical code to all new technology adapted to all new business. The
electrical to all part of goods to checking to handle in a electrical machine to helping to
fitting for owned idea. The electronic helping to owned and electronic goods are to be
used in life.

The electronic is an important to base on more items, Refrigerator, Cooler, Mixer,

all item is to T.V. etc. It is all item of shop. The item is more than to be used in area for
home and have to use in standard processing of goods are manufacture. The electronic
is to powerful supply in electronic. The electronic is manufacturing to produce plastic,
die casting to all different models of goods. New developing idea to person and
standard process is most of customers. The new technology to person any discharge to
all problem is creative to as machine to supply in electronic power and fuel. The
electronic goods is more than model in industry to new services in provide to customer.
The electronic is to all new technology and processing of electronic product.

The new developing in field of material and new metallic material composite to new
material, high technology and goods of mechanical goods for all good supply. The
electronic machinery are to technique used in business for high speed machinery of a
production.

The electronic goods are used in life to particularly to all ty-pes of product material
such can used to be metal, metallic alloys etc. after that to all changes to ceramic
material. The electronic goods can be daily used in composite to area more than to new
technique can be sued and helping of person.

The new technology is to making new model of product. The business is continues
for running to adapting new service can be provide. The machine is heating to help to
as tool, steel, ceramic, metal, matrix, required to high speed of shape, finishing, size of
the product. The electronic goods to as Refrigerator, Cooler, Fan etc. the material is
graphite to all changes in new development.

The electronic shop is electrically power and supply. This machinery is can be used
in electronic goods. It is adapting to new technique in this shop. The new changes in
electrically shop the electronic goods is day to day can be used in life. Example for as:-
Fan, Mixer, Refrigerator, Cooler, Light, CFL, Machine for Water, Washing Machine
etc.

It is daily from used in goods for as electrically. This shop is very important for as

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 business. This is product can be used in electrical goods.

1.2 Risk Bearing

The electronic shop is to be very high produce and selling of goods to can be used
very difficult to selling of goods. The electronic goods are to adapting to new technique
of goods can be supply. All Risk of bearing to checking of goods. The risk is reliability
to consumption of more than goods can supply. The goods is electrically to electrical
supply but can be any faulty to wire line to can used not the product to all risking of
electronic shop.

The electronic shop is more item to be Refrigerator. The Refrigerator is can be used
of more than summer. It is seasonal of a product. This is to be other product can be
seasonal goods can be used of person. The electronic shop is very risking is to items of
product. The goods is summer used more than because the heat is more to used in
Refrigerator. The following are point of view.

1. Electronic shop is product can risk of goods.

2. The product is carefully to be use.

3. The item is to be transferring to one person to another person.

4. The wireless can be creative problem can be arise.

5. To all difficulty of wiring

Together all risking of bearing to electronic shop. The electrical shop is helping to
business point of view. The new goods of technology are to risk of bearing of supply.
This shop is goods can be used after that destroy by machine but it is changes in this
machine for goods. The all difficulty in this wiring from electronic goods, the item is to
transferring from to one trader to another trader of these goods can be carefully. All the
risk of bearing from these electrical goods of transferring power of supply in as
electrical goods. This goods is wireless can be create arise problem, in this electrical
product. It is all problems due to create in risk for as product.

1.3 Nature
The electronic goods are to be nature of product. The daily used of product is
electronic. All the following item of electronic Refrigerator, Fan Cooler, Mixer etc. all
daily needs of electronic goods. The electricity to power of supply is paid to electronic
goods.

The following is the nature of goods and product.

1.Electronic is daily use of person

2.. The goods are services are to be providing can supply.

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 3. The electronic is needs for every can used.

4. The electronic is new technology

5. The electronic is timeless capture to any working point.

6. Poor time and more to work. It is helping of electronic

The electronic is very used in nature to use of area. The electronic goods are daily
used of a person. The electrical power of supply can be used in electrical discharging of
machinery. The electronic goods can be used of item, it is very important to business
point of view. The electronic is new technology of goods. The electrical is needs for
every can be used of area. The timeless is capture to data is less time can be supply of
goods.

The nature is very important to business point of view. The electrical all product is
different to all model of goods can be running of future of goods due to machine is
repairing to all repair of electrical power of supply. The material can used in metallic to
new development of electronic shop to use of new developing area. The electrical is to
be connected to power of supply for used in electronic goods. It is all naturalized to
goods of electrical power of supply. The electronic shop is all point to nature of goods
and services to provide the customer.

1. Goods and services to provide 2. Needs for Customers

3. Timeless for working 4. Goods behavior for helping of person.

All facilities in as to supply of power to consumer. The electrical is naturalized to

completing the work. Electrical goods are daily for as working area. The needs of
customers for as person, the electronic shop is facility can be supply to complete the
works. The electronic base item is very important to business point of view. All goods
and services can be providing in working area. The more than work is consumer
behavior is need for as electrical goods. The electrical work is easily and fast work. This
is all facilities in this product for as manufacturing of production. The goods and
services can be providing in shop for as customer services that is naturalized of facility
in these product can be supply of goods.

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 CHAPTER 2
THERATICAL PERSPECTIVE
2.1 History of Item

The generally to electrical goods can be used in more helping to power of supply. The
item can be daily used of person. It is high payable to its initial machinery but very
desirable to process. The high accuracy is required. It was developing is very high speed
and accuracy of electrical machinery can be sued in electronic product. The shop is
different kinds of product can be selling of goods.

The selling of goods can to supply of more than person. The important of working to
output parameter of process of material, the production is high accuracy of goods. The
electronic of machinery is modern new technology of goods to selling of the product. It is
creating complex or simple shape with in part and assembles. The ability of machine of
electronic to be accurately. The electronic shop is all item can be supply of goods.
Refrigerator, Fan, Cooler, Mixer, etc. it is all electronic goods are can be distributed to all
goods free as simple. The electrical shop is different area of joint to be goods. The no of
godown to serial no of product can be different part of goods. The electronic part product
is transferring for one person to another person to as continues process of product.

Therefore to all goods of supply from customer the product is selling of goods to serial
no of goods from as fixed price can be denotes as from supply. The electronic shop is
transferring to goods and services, providing to customers is purchase goods to supply of
shopkeeper is providing to service can be supply of shop. The refrigerator is fixed price of
item. Different pattern of as goods big, small and medium. It is all item can be used in
power of supply. The product is to important of goods. It is all varieties of goods and
power of supply. All guarantee and warrantee can be used of goods are daily for person are
use of product.

2.2 types of Product

Now of electronic shop is all types of product can supply of information. The electronic
goods is providing to supply of service from one person to another person. The electronic
objective it is all most study of electrically. The study is more than supply of power and
fuel. The material is remove rate wear and wear ration of goods performing. The all types
of goods can be adapting in city that is example of product can be supply of goods and
power and fuel.

The entire item is including in all varieties of goods and power is low and high to all new
machinery. The electronic shop is all electrical are different part of goods that is
Refrigerator, Washing Machine, Fan, Cooler etc. it is all item of can be supply of owner to
customer.

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 The following are the all types of electronic product.

1. Refrigerator:
The Refrigerator is electronic goods. It is daily form used in
product. The Refrigerator is more than used in summer vacation; daily
for work is easily to as refrigerator. It is timeless for goods. It is
helping for you.

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 2. Cooler

The type of electronic shop of product, the cooler is nature of summer. It is use for
more of electrical use. Electronic shop is selling for as season. The cooler is satisfaction
for the summer. It is very important to use.

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 3. WashingMachine
The washing machine is not more than use but to any person can helper of
machinery fro electronic goods. It is power of supply for electronic product. Washing
Machine is use of work is easily to needs of consumer.

4. Fan
The fan is electronic device for use in home to shop. All resident to helping of fan,

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 without fan can't to success but is helping of person. It is types of electronic product.

The all item of supply to one person to another person the Refrigerator is
electronic product. It is give to more helping of goods that is needs for every person
for daily used of item. It is all power of supply can be explain it.

That all points of view is all item can be provide to service of customer. It is helping
of electronic shop to helping of person. The new technology of goods can be supply.
The electronic goods is helping fro electronic goods. It is all types of product for
electronic goods can be power of supply. The all item of product is selected from
electronic item that is Refrigerator, Cooler, Washing Machine, and Fan the products are
helping of work. The working of area is easily for work.

2.3 Market Study

There are namely to household which does not possess item in case of timeless item
to appliance periodic service and provide to facilities. Therefore scope of grow of these
an employment youth of area with like unskill and skill of worker is growing to shop.
Without much requirement in service are to providing and better services to as custom
business point of view. Market is two people can be supply of goods. It is called to be
market.

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 The marketing is two people. One person to other goods can be supply. It is market
main objective of study to point of view.

1) Demand:-
The all product is more to demand. It is goods can be available in market. It is
noted to as customer demand. It is market study is marketing.
2) Supply:-
The supply of goods is aim of customer. The customer is demand of goods to
refer as perfect to supply of goods from no changes in customer. Market study is
whole program to study.

3) Profit Gain:-
The electronic shop is market study for main objective of profit and gain. It is
main aim of services to provide.
4) Motivation

The motivation is a very important to business point of view. The market study is to
be motive to person to business is successfully. It is motivational power of supply.

It is all working to business point of view to all noted of produce are sale to goods.
Marketing is very important to as well as business point of view. The market is demand
and supply of goods. Two people can be selling of product one person to other person.
There is wide spread need of service. The area with little skill development consumer
electrical are electronic device.

The electronic is a Computer, Smart Phone, Video Game, GPS Navigation, Musical
recording and playback equipment and video media. The consumer electronic market
to comprise of profit nine entertainments through sale of these productions in
consumer. It is all including in all electronic item is used for business to business has
servicing can be providing of market.

2.4 Profit Earning

The profit earning is an objective of this business. It is motivation of this customer.
The profit is better for s profit motive, any can be business is management for as profit
motive for as role of organization. The profitable it is very important to business point
of view. The better service can be providing to customer it is reply for customer is better
than the customer; the profit is more than to business. It is very important for as long
term life of business is management.

The profit is earning:

1) Good facility of better than

2) Quality of product

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 3) Advertisement

4) Guarantee of goods

The all point is clear for as profit earning of objective in this business point of view.
The profit is more than in business is important for as long life of management. Provide
to better quality of goods and services are provided. It is motivation of customer. The
customer is believe for as shop of product.

The advertisement is very important of this product. This product is not advertise to
goods but is daily for needs of goods. It is purchasing for goods is better than services
can be providing. The customer is satisfaction of these goods of product. The business
is management for as good facilities in this shop and better quality of product. The
consumer is providing service can be applying the profit is main aim of person.

The profit motive is for any business run and management. The goods are guarantee
for product. It is consumer behavior is for attractive of this product quality, size, and
color for as choice in product. The profit is better to consumer is depends. The
consumer is satisfaction of this manual product. The consumer is good for as
purchasing of goods. It is very important to business management. The profit is better
than it is main objective in this business.

CHAPTER 3
PROJECT METHODOLOGY

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 3.1 Collection of Date
This project is main objective is electronic shop for all information is collected to as
well as data. The electronic shop is to be important to business point of view to all
knowledge of a electronic shop. The electrical product is different for all machinery the
new technology accepted to all technique are to be collected. The new faculty of
industries model shape of this project. The production in this project is observation of
this electronic shop, the shop is all collection of data. The collection of data is to be
very important of this project.

The following are the two collection of data.

1) Primary Data

2) Secondary Data

This project is main objective of s collection of data as to point of view of electronic

shop. The business management to as collecting to all information to business point of
view. The primary data is concern from as collecting of the electronic shop of data. It is
all matter is to include to primary data collection

1) Primary Data:-
The primary data is to type of collection of data. The data is primary data to as
really to all faculty of product. The new technique is making new model of product.
The business is new services providing to customer the machinery is high speed of
accuracy. The electronic goods is used in life to particularly to all type of product. The
machine is heating to help of tools in high speed of shape, finishing of size product.
The Primary Data is collection to as question of the electronic shop is all data is
collecting in primary data. This is shop is providing to goods and services.

• Question Base in shop

• Electronic shop is collecting data for as product.

The primary data is base on shopkeeper for as purchase selling for as goods and
services in providing

2) Secondary Data:-
This project is second point is secondary data s to be data collection. This data is to
calculate to as secondary data referred into second data is adapting in referred to study
in collection of data. The book is referred in electrical data. The data is study to
including in electronic shop. The owned transaction to all collecting of this matter in
including in this collection of data. The high speed and accuracy in machine to all data
is capture as maintain of secondary data. The secondary data is referring to notes,
books and newspapers etc all information is collection of data.

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 Notes

Books

Newspaper
Owned Idea

1) News:_
The notes is used in a secondary data can be calculating in this electronic shop.
The note is helping for as collection of data. The notes are helping for as data it is
included in electronic shop.
2) Books:_.

The books are referred to as data collection in this project. The book is available the
management in this secondary data. The book is different

product in electronic shop. It is machine for as product, prices, shape, color and all
matter to be referred in books.

3) Newspaper:-

The newspaper is including in secondary data is adapting for as business point of

view. The newspaper is product is high speed can be all study in this secondary data in
as well s to newspaper.

4) Owned Idea:-

The electronic shop is a purchasing and selling of goods for as one trader to another
trader to in business. It is study in electronic shop. The secondary data is collecting in
this owned idea for as business management in collecting of data.

3.2 Objective
Thus the objective is my project for as concern to as electronic shop. The shop is
location for as business point of view. The electrical is different product to all model of
goods can be running of future of goods due to all repairing of electrical machine for as
electronic shop. Electrically all machine is for as power of supply to knowledge of this
electronic product. This is all collecting of this information to business point of view.
The following are to objective in this my project.

The study of project to all types of electronic shop product variety to study in this my
project study of point of view, various models in business.

1) This information is various supply to goods in selling of material is

study in this my project.

2) To all profit and loss to as business opportunity in to finding to my study.

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 3) The supply of goods to various concerns to customer is closed to as developed in
study area.

4) The study is various part to part repairing of shop is motivation of this person.

5) This is objective in my project is developing of business and develop to scope.

6) The business is study of variety of goods to management in this project it is to study

of project in this objective.

This is to as well as objective in the project point of view. Electrical shop for as
repairing to electronic goods to proper code of material for as machine. This is
providing to new service from customer. The different quality of goods to micro studies
in this my project point of view.

3.3 Scope of Project

There are to be scope of this project. The scope of this project is limited by to
project not more than in this projective of scope. The electronic shop is very important
to business point of view. This scope in project to limited in this my project. The shop is
including to daily used of produce can be used in faculty in area. This project is provide
to new idea, new faculty of product. It is all business points of view.

The higher material of produced to less rate ratio of better quality of this product.
The all product is including to different quality of product. The electronic shop is selling
of goods and service provide to new service as other person. The better quality of
product to as one person to another person. The all item is developing to product. The
product is plastic, Steel, and Die casting this entire new model of working area to as
new changes of model.

The electronic shop is different kinds of product as well as Cooler, Fan, Washing
Machine, Refrigerator etc. all product is new model to business point of view, It is all
advantage of goods and provide to good quality of product. The shop scope is better to
as production. In this shop scope of my project is better quality and service can be
provided. My project scope is limited to working of this project.

3.4 Importance
In this electrical shop for all manufacture selling of this project point of view. My
project important for as electronic shop for all as well as point of view.

1) Better service can be producing in this project.

2) Good knowledge of this product to as different quality of this machine

to as product. It is an importance of this my project.

3) Study of electronic shop for as business point of view.

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 4) The business is selling of product to as idea.

5) Customer is handling for as selling of goods to as importance of as my project

6)The language is better to goods is transferring for as one person to another person.

This project is importance of electronic shop. The importance of business point of

view, the electronic is power and supply for fuel is very importance of business. The
machine is heat to treat as steel working in used of material. The electronic shop is used
of daily working can be used that is Fan, Mixer, Cooler, Refrigerator, Lighting, CFL,
Grazer, Heater all of this products are used of daily needs for person. It is importance
point of view.

It is my project is importance for as electronic shop as to be clearly to business

point of view. It is very importance for as well as project importance.

CHAPTER 4
PROFILE OF SHOP

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 4.1Establish of Electronic Shop
The electrical shop is establishing for as rule. It is all important to business all products
can be adapted to new create a problem. The new shop is open for as a helper for all
working in shop. The shop is all difficulty in create to problem in shop.

The starting business is difficult to starting of shop. No fast working of customer. The
management is very important to business point of view. The following item are to be
include in shop.

1) Fan

2) Refrigerator

3)Cooler

4) Washing Machine etc.

All item is include in electronic shop for as establishment process. The electronic shop
is starting for as capital expenditure for as business point of view. The electrical shop is
established of rule the all experience in this shop for as work in shop. The Proprietor is making
for goods as product is one person to another person is goods. The Good knowledge in this
shop. The shop is all capital and expenditure of this start in business. The shop is establishing
for as rule is electronic shop. The name of shop, it is all difficulty in this shop.

This shop is making for as difficulty for as open. This proprietor is starting on business can
be selling of electronic goods. This shop is more than year of establishment of electrical shop.
The experience in this proprietor in this shop. The business is planning and organizing,
directing, motivating, controlling for as management in these proprietor in shop. This shop is
all electronic goods can be selling of product the staffing is helping for as management in this
shop. The electronic goods is daily for as used run in person for the management in this
proprietor of electronic shop.

4.2Profile of Town
The name of electronic shop is “Gada Electronic” the owner is management. It is
this shop is main area for as Nandura. The shop is including for as working person
into the business. This shop is establishment year is 2010. The electronic shop is
day to day in hour life can be used in person. It is electronic shop is very important
for as business point of view.
The all point of business is very important to provide the services.
1) Customer Service:-
The electronic shop is providing to customer service in produce the goods.
The goods are transferring for as one person to another person as well as to two
kinds of person. This shop is providing the goods in customer services. The
customer if god for as shop. It is a providing to new customer service.

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 2) Good Knowledge:
This shopkeeper is electronic shop is management. That is role of good
knowledge of this goods and product. The proprietor is electronic shop is good
knowledge in this electronic shop and product in good knowledge.

3)Firm:

The any firm is electronic shop is provide to service in this shop. The
business is one trader to second trader for as management.

4)Facility:

The electronic shop is to be facility of this customer. This shop is water for
cool, fan, seating for as facilities adapting in this shop. It is a electronic shop is
all management.
5) Warranty/Discount:
This shop is warranty and discounting for the product. The goods is discounting
it is service for as customer. It is included in this business these to creating to all
facilities in this customer for in this shop. The only product can be purchase to as
discounting of bill can be payable in this shop.
6) Time Management:
This shop is time management that is clear for as to the person is purchase the
goods to handle in particular person can be handle in customer. That is all staff duty
for in this shop.
7) Motivation:
The motivation is very important to business. The customer is entry in this shop
for as respective of word in this product benefit, nature, importance. It is all most
motive to be person in conveyance of purchasing of goods. The art is very
important for as motivation.
This shop all point of view is profile in this shop. The shop is providing can be
services in this customer. The Owner is owned to planning and controlling of this
shop.
The electronic shop is providing the good service in as electronic shop. The firm
is all facilities can be providing in this shop is convert for as customer. The
customer is providing to service. It is converting of the nature of product. This shop
is providing to facility in this electrical shop. The seating for as customer service,
cool water etc. all services can be provides in this shop.
The good knowledge is very important to business and product management.
The goods is machinery, electronic production can be knowledge in this person.
Continues for as experience in this person. The nature of product, feature,
importance, advantage in this product of role and management planning to control
is two coin of shape for as business. This shop can be providing in electrical shop.
4.3Selling of Product
The goods is properly to characteristic as well as electrical conductivity so that

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 machine as electronic by spark cousion It is high speed and accuracy in this
product. The proprietor is selling of goods after that the profit motivation in this
business. The following is selling of product. 1) Cooler 2) Refrigerator 3) Mixer 4)
Washing Machine 5) Electronic Goods.
This is electronic shop is using to all types of electronic goods can be help in
day to day used in goods. The selling of product is faculty of selling goods,
different product size, shape, color, designing. It is different price in these goods.
The Refrigerator is small and biggest pieces in this ratio. The price is different of
depend on goods variety.

The following are chart of product of rate.

Sr. Product Name Amount

1 Refrigerator 15,000
2 Cooler 4,500
3 Mixer 2,000
4 Washing Machine 25,000

Thus, the electronic goods is selling of product from different quality and price of
this items, the small piece to price is Ten Thousand and big size is Twenty Five
thousand in this product price in this electronic shop. The proprietor in is shop for
selling of goods to depends on customer. The proprietor is telling to as customer is god
to selling this product. This is all matter to include in this project point of view.

1) Cooler:

The selling of product is in electronic shop. This product is different size, shape,
color and kinds of product is varieties in these goods. The cooler is price for 2000,
4500, 5000, 7000 etc. all prices in this product for as plastic goods can be sold in
goods. The product is different machine in including in this product.

2) Refrigerator:
The shop is selling of Refrigerator. The product is study on goods to as well
as color, size, as to single door, double door in product. The price is starting for
Rs. 8000, 10000, 12000, 15000, 17000, 25000 etc.

3) Mixer:

The foods and services is providing to shop. The varieties of mixer in these
product, different prices in that is 1200, 1500, 1800 etc. the customer is provide to
goods and services in this shop, the quality of goods in selling for as goods.

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 4) Washing Machine:

The washing machine is used of general life. This machine is to helper of this
person. The goods is provide to service, the price is washing machine.is Rs. 25000 to
more than working to target in varieties of particular goods in machinery Rs. 30000. It
is all types of variety of product.

Thus, the selling of goods and services in providing to shop. Te goods knowledge in
this person, the continues experience of as machinery. The selling of goods is
different kinds of product, size, shape, color in this selling of goods can be power of
supply to all must study in this project is variety of goods and prices in goods is to be
maintain. The selling of goods is providing to better quality of customer. The customer
is respectively for speak must to conveyance for these product. The goods is nature,
objective is clearly to satisfaction of consumer. The all goods and services to providing
in this shop.

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 CHAPTER 5
ANALYSIS AND INTERPRETATION
5.1 Capital Expenditure

The capital is arranged on arranged on starting to business. The faculty to problem

is created to starting on business expenditure. The business is owned management
rolling for all manufacture of goods. The business is continues for running of firm the
facility is open for banking sector. The bank is providing loan for as create to all
services in this open for as banking sector. The bank is loan for provide loan. This is all
facility is provide for as business in bank for capital expenditure. The point of view is
capital expense.

1) Owned Capital

2) Borrowed Capital

3) Relative Loan

4) Loan from Banking Sector.

1) Owned Capital:

The owned capital is very important for running is business. The business is starting
of owned capital. The owner is completely for as saving account for as future planning.
The future is open the clearly to idea is opening for as shop. It is saving account is very
use to as well as business capital is use in role of management can be helper in
business. Saving account is for used in organized to future planning.

2) Borrowed Capital:

The borrowed capital is for loan as starting on business role is handling for as
concerted to as business expenditure. The borrowed capital is used to business.

3) Relative Loan:

The business is long life term and condition for as actually provide to as relative is
option for as expenditure, to provide from as management loan is relative is available
for as business point of view

4) Loan from Banking Sector:

The banking sector is large for helper in this person. The bank is provide to loan is
open for business, farmer, all etc. the loan is opening for as management of business to
providing loan is bank.

5.2 Trading A/c Profit/Loss A/c Balance Sheet

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 Trading Account:

Trading account is one of the financial statement prepared by the company and
show the result of buying and selling of goods and services during an accounting
period. Trading account is prepared to ascertain the gross profit or gross loss made by
the company during the accounting period. A trading account is used to place buy or
sell order in the stock market. The demat account is used as a bank where shared bought
are deposited in and where share sold are taken from trading account with you trade in
the stock market. The gross profit or loss is represent the true result of the business
activities but only the result of purchasing and selling of goods..

Profit/Loss Account:

Profit and loss account is one of the financial statements prepared by the company
and show the financial performance of company during an accounting period.
Profit/loss account is prepared to ascertain the net profit or net loss made by the
company during the accounting period. Profit and loss account is also called as Income
Statement. The account through which annual net profit or loss of account, gross profit
or loss of a business is ascertain by deducting all indirect expenses, thus profit/loss
account start with the reason. Gross loss is show on debit side on this account. If the
result on net profit is debit side on account.

Balance Sheet:

As mention earlier this balance is statement on asset and liability is to be calculated

in balance sheet. The balance sheet is considered as a accounting work is showing on
financial position in this business as on position of business. The asset is to be
calculated and the capital is to be including in balance sheet. The balance sheet is
outstanding of income account asset side is both to liability side total is same here as
well as the financial position in this business point of view. The asset is plant, building
etc. liability is investment, closing stock etc. it is calculate to balance sheet as financial
statement.

Trading A/c for the year ended on 31-03-2019

Particulars Amount Amount particulars Amount Amount

To opening 4,00,000 By Sale 8,00,000

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 stock
To purchase 2,00,000 Closing Stock 1,00,000
(Given by
Prop.)
To gross profit 3,00,000 9,00,000
c/d
9,00,000 9,00,000

Profit & Loss A/c

Expenditure Amount Amount Income Amount Amount

To Legal Charge 4,000 Gross 3,00,000
To Printing 5,000 Profit
To Stationary 7,000
To Dep On Asset 7,000
To Rent Tax. 11,000
Total Expenses 97,000
Net Profit 2,03,000
Total 3,00,000 3,00,000

Balance steet
As on 31-03-2019

Capital Amount Amount Asset Amount Amount

liabilities

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 Capital 7,00,000 Debenture
A/c (as cash
per 2,03,000 Closing
statement stock asset
Net p machinery 4,50,000
82,000 5,00,000
Sundry -dept10%
creditors 50,000
Furniture 3,80,000
4,00,000 –
dept 5%
20,000
9,85,000 9,85,000

5.3 Ratio Analysis

Ratio analysis refers to an analytical process in which the financial statements are analysis.
Ratio analysis helps to compare between current performances of previous. It compared the
company performance with its other competitors. It widely used as powerful tools of financial
statement. It helps to examine company perform and to analysis position of the company. It
also helps to monitor company issues. Ratio analysis is two types as under.

1) Gross Profit Ratio

2) Net profit ratio

1) Gross Profit Ratio:

The gross profit ratio is sale during a given period to all percentage in this product. The
gross profit ration is calculated for as product. The profit is different between net sales and
cost of goods sold for as gross profit ratio. The mark up ratio is stock valuation is gross profit
ratio. Gross profit ratio

Gross profit
×100
Sale

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 3 ,00,000
×100
8,00,000
37.5%

2) Net Profit Ratio

The net profit ratio is profit and taxes are calculated to net sales. The net profit ratio is
calculated to net profit in this shop what are portion of sale of as fixed asset, liability,
expenditure, interest on investment, interest on debenture etc. It is to all including net profit
ration adapting the profit in this production the net profit is calculate for as interest on
debenture for as calculate net profit. Net profit ratio Net Profit.

Net Profit
×100
Sale

2,03 ,000
×100
8,00 ,00 = 25.3%

5.4 Direct and Indirect Expense

Expense mean the expired cost incurred for earning period. They are the cost of goods
and service used up in the process of words, it become possible to earn revenue with the
help of expense. Example:- Salary, Rent Carriage, Custom duty etc. We have to incur all these
expenses are mainly divided into two categories.

1)Direct Expense

2) Indirect Expense

These two types of expense are briefly discussed below

1)Direct Expense:

Direct Expense connected with purchase of goods is known.

Example:- Freight, Insurance of goods, in transit, carriage, wages, custom duty, import duty,
incurring these expense octori, sort duty etc

It is not possible to bring the goods from the purchase of business such expenses are
collectively known as direct expense.

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2) Indirect Expense:

All expense other than direct expense are assumed as expense have no relationship with
purchase of goods.

Example:

1) Salary to employee

2) Legal Charges

3)Insurance of Building

4) Depreciation

5) Printing Charges etc.

6) Rent on building

The indirect expense is such expenses have no relation in these expenses. The indirect expense
is no related to expense on depreciation to printing charge. It is no connection for the indirect
expenses. The chart is expense for as

Expense

Direct expense indirect expense

Carriage on goods salary paid

Purchase rent paid

Wages on goods insurance building

Custom duty legal charges

Fright pointing charges

5.5 depreciation on asset

Depreciation refers to the decrease in value of an asset over a perion of tie during the computation
of gain and profit from profession of business, taxpayer allowed to claim in depreciation on asset.
The depreciation is book value of fixed asset reduce every year such a loss in their value may arise
through were the machinery for after to destroy. This product in good depreciation can be less than
book value of goods all less from sold of machinery. Depreciation accounting for as profit, the
depreciation is charge on machinery, building, furniture etc.

Definition:-

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 According to William pickles,

“depreciation may be defines as the permanent continuing diminution in the quality of the value
of assets”

According to Carter,

“depreciation is the garbles are permanent decrease in the value of an asset from cause
whatever”.

The depreciation is to be calculate to formula

Machinery 20,000

-Dep.2.5% 500

Book value 19,500

Sold 18,000

Loss 1500

The depreciation is to be yearly of machine can be used taken for as machine cost and
depreciation isless than for book value. After the sold of machinery that is to profit/loss can be clear
as depreciation is less from asset is 5%, 10%, 20% as well as to percentage in charge on asset. It is
calculated to depreciation on asset.

The following are the chart is calculated to depreciation assets.

Sr. Asset class Asset type Rate dep.

1 Building Residential building 5%
not included.
Boarding house and
hotel
2 Building Boarding house 10%
3 Plant and machinery Books owned by 100%
assesses carrying on
business in running
4 Intangible assets Trademark, patent, 25%
copyright or business
right
5 Furniture Furniture including 10%
electrical fitting
6 Machinery Computer and 60%
computer software

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 CONCLUSION

The electronic shop is as well as business point of view. It is information and

observation obtained during the project. In this some as recommdation have made for
future research of this project. The investigation on electrical wear ration is being done.
The following as point of view to conclusions.

1) Better influence of machinery from product performance.

2) It is product for selling of goods.

3) Skill and unskill labour on this electrical shop.

4) Electronic shop is providing to new servicing.

5)Electrical wear ratio is discount for product.

6) Wages from selling of person in this electronic shop.

7)The good knowledge and experience for the product.

8)Perfect competition for the goods.

9) The business is large capital and involve to some risk

10) There are developments of communication skill.

11) The goods is expansion of business

12) They have to customer value and providing service

13) Development of shop and area

14) Good relation to one person to another person

15) The developing co-operation and customer relationship

16) The electronic shop is day to day used of goods in life.

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 APPENDIX

1) Bibilgrphy
2) Questionnaire
BIBLIOFRAPHY

Sr. No. Book Names Author Publication

1 Research Methodology Dr. hereker or m.p. Himalaya publication
2 Marketing research Franandas s. Himalaya publication
3 Consumer behaour Dr. s nakkiram Himalaya publication
4 Start with why Simon sinek Penguin books
limited
5 “think and grow rich” Napoleon hill

QUESTIONNAIRE
1) Name of shop

2) Establishment of shop

3) How are worker for work in shop?

4) Places in area as in electronic shop as to area

5) How are to all types of product in including shop.

6) The pricing of this product in type of goods

7) The labour is paid from wages

8) Fixed price of product

9) The goods is selling for as

10) Shop for opening timing and close

11) Nature of electronic shop and business point of view

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 12) Education of proprietor

13) If rented the how you paid the rent

A) Yes B) No

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