A

A Project Report
ON

in 'C'
Submitted To
KURUKSHETRA UNIVERSITY,
KURUKSHETRA

IN PARTICAL FULFILLMENT OF REQUIREMENT FOR

THE DEGREE OF
BACHELOR OF COMMERCE (Computer Application)
SESSION 2010-2011

Submitted to: Submitted by:

Mrs. Ritesh Nisha
(Lect. In Computer Application Deptt.) B.Com III (C.A)
 ACKNOWLEDGEMENT

There is always a sense of gratitude which one express an offer for

the helpful and needy services someone renders during all the phases of

life. I too would like to do so. I really wish to express my gratitude

towards all those who have been helpful to me in getting this mighty

task of project accomplished.

My deep gratitude also goes to our respected Principal

Dr.(Mrs.) Verinder Kaur for giving me permission to do our project. I

express my heartiest regard to Dr. J. L. Gupta (HOD Comm. & Mgt.

and Computer Application) for his judicious guidance, valuable

suggestions and encouragement.

I also express my sincere thanks to my project guide Mrs. Ritesh,

Lecturer who spared her valuable time to guide me in proper direction.

Her valuable suggestions regarding my project work had benefited me

immensely in successful completion of my project.

Nisha
B.COM. III(C.A.)
 GURU NANAK KHALSA COLLEGE
YAMUNA NAGAR - 135 001
Date:......................

To Whom It May Concern

Certified that Ms. Nisha, a bonafide student of B.Com. –IIIrd Year

(CA) of Guru Nanak Khalsa College, Yamuna Nagar, University Roll

No. _____________ under University Registration No.

_______________________ has completed the project entitled "Cost

Accounting" under my guidance, which is a compulsory part of

syllabus.

It is further certified that the project work is candidate's original

work and is not submitted elsewhere for any other purpose.

We wish her ever success in her life.

Dr. Verinder Kaur Dr. J. L. Gupta Mrs. Nisha

Principal, H.O.D. of Com. & Mgt. Lecturer, Comp. Application.
Guru Nanak Khalsa College Computer Application Guru Nanak Khalsa College
Guru Nanak Khalsa College
 INDEX

1) INTRODUCTION TO THE PROJECT

2) HARDWARE AND SOFTWARE REQUIREMENTS
3) EXISTING SYSTEM
4) LIMITATION OF EXISTING SYSTEM
5) PROPOSED SYSTEM
6) SYSTEM ANALYSIS & DESIGN
 INPUT DESIGN

 OUTPUT DESIGN
 FILE DESIGN
7) STRUCTURE USED
8) CODING
9) OUTPUT
10) DATA DICTIONARY
11) ADVANTAGE OF PROPOSED SYSTEM
12) LIMITATION OF PROJECT
13) CONCLUSION
14) FUTURE SCOPE
15) REFERENCE
 INTRODUCTION TO PROJECT
Accounting is termed as the language of business and
function of this language is to serve as a means of
communication accounting means ascertaining and recording the
events and transactions of a business; classifying, summarizing
and analyzing them and information their end result to the
various parties interested in the business. Accounting mainly
include the following branches:

 Financial Accounting.
 Cost Accounting
 Management Accounting

Financial Accounting-
Financial accounting is concerned with recording,
classifying and summarizing the financial transaction of a
business during a particular period of a time to find out the
profit or loss of the business for that period and the
 financial position of the business and to show profit and
loss ac
Cost Accounting-
Cost accounting is concerned with identification,
measurement, recording and summarization of cost of
production, or rendering services for the purpose of cost
ascertainment and cost control. This system is mainly used in
the organization involved in manufacturing of goods or
providing services.

Management Accounting-
Management accounting means the accounting for
management. It seeks to provide accounting and Non-
Accounting information to the management in such a manner
and form so that appropriate managerial decision can be maid
management accounting draws information from financial and
other sources.
Cost Accountancy:
According to I.C.M.A England, ”cost accountancy is the
application of costing and cost accounting principles, methods
and techniques to the science, art and practice of cost control
and the ascertainment of profitability. It include the presentation
of information derived there from for the purpose of managerial
decision- making.”

The following are included in Cost Accountancy:

I. Costing
II. Cost Accounting
Costing-
“costing is the technique and the process of ascertaining
cost.” Cost ascertainment/costing is the related with the
ascertainment of the cost or a product or service. The type of
technique or method to be used for cost ascertainment depends
upon the nature of business.
Cost Accounting-
Cost accounting is the process of accounting of costs which
starts with the recording of incomes and expenses and expenses
and with the creation of statistical data .in the cost accounting,
the expenses are so divided that the direct and indirect cost of
the product can be easily known.
HARDWARE AND SOFTWARE
REQUIREMENTS
 HARDWARE AND SOFTWARE
REQUIREMENTS

Software Requirement:
1. Front end development : C-language
2. Secondary Storage : Binary data files
3. Documentation : Microsoft word 2000

Hardware Requirement:
1. Processor : Pentium 233 MHz or above
2. Memory : 64 MB or above

Functional requirement:

Help : This provides the basic requirements.

Hardware Limitation:
The Machine should be at least a Pentium 400 KHz
 EXISTING SYSTEM

A few years ago, the financial account system was

known to be manual system. the whole work was done
manually. The following process was followed:

Earlier when financial affairs are handled manually, the

financial manager has to dig in the pages of register search for
past record and

Comparison was also not an easy task to be done. After

searching all record relationship between two facts was to be
established.
 LIMITATION

DELAY IN RESPONSE: -
In a manual system, immediate response is not possible and
besides this a number of problem were faced.

ENQUIRY: -

In case if, any person wants to enquiry about the material or

other information etc. It can not be performed easily
without searching in register or seeing previous
records.

MORE MAN POWER: -

To do the work a number of person are needed, this finally gives

excess cost and the chances of error are more.
 PROPOSED SYSTEM

Today, our country is heading towards mass scale

computerization .the computer is all set to play its vital role in
carrying India 21century & so, from being more calculating
device. Computer have come long way &are now getting
involved directly in any operation of all king &size of
organization.

In coming years, every efficient technology will be at

premium &is a quest to catch the already developed countries,
software export industry can be a boom.

Recognizing that this industry require low capital, A

very little energy & can be carried out anywhere irrespective of
the geographical constant, It is placed higher in the national
priority with different policies being cleaned out virtually
everyday. With the result of phenomenal growth in computer
industry in India during the recent year, It is flooded with the
different manufactures. As a result of above said advancement,
At present, there is wide charm between the demand availability
of properly trained man power. The demand seems to be an
upward curve. To meet this demand, all over the country.

So realizing this fact & according to the time demand

when computers are necessary & important achievement. .
 SYSTEM ANALYSIS AND DESIGN

System designing is the process, which has to be

rendered by the system analyst. He studies the manual system
and the output coming, he designs the output on the graph chart
for the reference of the programmer.
Besides this the analyst has to document the existing
system to design the input and codes, which a programmer user
in his program. Much of the analyst effort canter on the current
system. Current procedure and information flows are examined
pinpoint problems & difficulties in the existing system. A
number of approaches are used by the system to find out how
the system is operating. In one case of decision analysis
approach the flow of activity is to identify, the data required for
the decision-making and to the test the accuracy of the input
data. In the other cases of data analysis approach, the flow of
analysis activity is to collect all documents, reports, files etc.
The design of processing system is divided in to four
phases. Upon completion of the stage of life cycle, the system
will be ready for implementation.
 INPUT DESIGN:
An input is a raw data having movement towards the C.P.U
input file, specifies the addition of new records for a unique
code with detailed information and also permits about
modification and removal of existing records from database file.

Consideration of inspection of existing records to be done

with the option of screen & printer. System involves other input
areas within clear manner.

Entering input data is a responsible work and requires a

careful attention. If data going in to system incorrect then
processing and output will magnify these errors.

OPENING STOCK OF RAW MATERIAL

PURCHASE
CLOSING STOCK
DIRECT MATERIAL
DIRECT LABOUR
 OUTPUT DESIGN:

Output has been designed after rectification in the

manual output formats as shown in reports.

PRIME COST
FILE DESIGN
 FILE DESIGN:

A code is an ordered collection of symbols to

provided unique identification of an entity or an attribute.
To achieve unique identification there must be only one
place where identified entity or attribute can be entered in
the code structure. They can be used in place of an item.
 STRUCTURE USED

VARIABL TYPE size OPERATION

E

Acc1 char 30 To read the status of the entry cash from

the main file”ATM.DAT”.
[30]
Acc2[30] char 30 To read the status of the entry “deposit
“from the main file “ATM.DAT”.

PAR[30] CHAR 30 To read and write the

field”Particular”from the main
file”ATM.DAT”
Am double 4 To read and write the field amount in
the file”ATM.dat”.

Pin[30] char 1 To storethe option of pin /password

used in the file”PIN.dat”.
#include<conio.h>
#include<stdio.h>
#include<process.h>
void main()
{
int i;
float ol,ps,cl,dm,dl,sum,ow,cw;
float fd,fl,lg,rs,te,wd;
float sy,tp,rp,os,cs,od,sale,profit,pro;
clrscr();
gotoxy(17,2);
printf("C O S T A C C O U N T I N G\n");
gotoxy(16,3);
printf("*********************************\n
\n\n");
gotoxy(20,6);
printf("1.Cost sheet\n");
gotoxy(20,8);
printf("2.Machine hour rate\n");
gotoxy(20,10);
printf("3.Break even analysis\n");
gotoxy(20,12);
printf("4.Operating costing\n");
gotoxy(20,14);
printf("5.E X I T \n");
gotoxy(20,16);
printf("Enter your choice ");
scanf("%d",&i);
switch(i)
{
case 1:
{
printf("C O S T A C C O U N T
I N G\n");
printf("***********************************
*******\n");
printf("\tC O S T S H E E T\n");
printf("-----------------------------------
----------\n");
printf("PARICULAR
AMOUNT AMOUNT\n");
printf("***********************************
****************\n");
printf("Opening stock of raw material
" );
scanf("%f",&ol);
printf("Purchases
");
scanf("%f",&ps);
printf("Closing stock of ram material
");
scanf("%f",&cl);
printf("Direct material
");
scanf("%f",&dm);
printf("Direct labour
");
scanf("%f",&dl);
sum=ol+ps-cl+dm+dl;
printf("\nPrime cost is=
%f",sum);
printf("\nfactory over head :
");
printf("\n----------------------\n");
printf("\nfuel
");
scanf("%f",&fl);
printf("opening stock of work in process
");
scanf("%f",&ow);
printf("closing stock of work in process
");
scanf("%f",cw);
printf("lighting
");
scanf("%f",&lg);
printf("rent and taxes
");
scanf("%f",&rs);
printf("taxes and insurance
");
scanf("%f",&te);
wd=sum+fl+ow+lg+rs+te-cw;
printf("factory cost is=
%f",wd);
printf("\nOffice over head :
");
printf("\n--------------------\n");
printf("\nstationery
");
scanf("%f",&sy);
printf("telephone exp
");
scanf("%f",&tp);
printf("repair exp
");
scanf("%f",&rp);
printf("opening stock of finished goods
");
scanf("%f",&os);
printf("closing stock of finished goods
");
scanf("%f",&cs);
od=wd+sy+tp+rp+os-cs;
printf("Total cost is=
%f",od);
printf("\nEnter the percentage of profit on
cost: ");
scanf("%f",&pro);
profit=(od*pro)/100;
printf("\nProfit on sale %f",profit);
printf("\nProfit statement\n");
printf("\n---------------------------------
----------------\n");
printf("\nTotal cost:
%f",od);
printf("\nProfit:
%f",profit);
printf("\n---------------------------------
----------------\n");
sale=od+profit;
printf("\nSales:
%f",sale);
printf("\n*********************************
****************\n");
break;
}
case 2:
{
float
wh,ss,ie,ce,nis,ms,td,gc,le,sum,rr,lh;
float to,sc,d,dp,r,rp,p,pc,ta,rc;
clrscr();
printf("\t\t\t MACHINE - HOUR RATE \n");
printf("\t\t^^^^^^!!^^^^^^^^^^^^^^^^^!!
^^^^^^\n");
printf("Working Hour of Machine
");
scanf("%f",&wh);
printf("PARTICULAR
AMOUNT AMOUNT\n");
printf("***********************************
**********************\n");
printf("Standing Charges are:\n");
printf("---------------------\n");
printf("Rent and Rates:
");
scanf("%f",&rr);
printf("Lighting and Heating:
");
scanf("%f",&lh);
printf("Supervisors Salary:
");
scanf("%f",&ss);
printf("Insurance Expences:
");
scanf("%f",&ie);
printf("Canteen Expences:
");
scanf("%f",&ce);
printf("national Insurance Scheme Expences:
");
scanf("%f",&nis);
printf("Manager Salary:
");
scanf("%f",&ms);
printf("Technical Director Fees:
");
scanf("%f",&td);
printf("General Charges:
");
scanf("%f",&gc);
printf("Lubricant Expences:
");
scanf("%f",&le);
sum=rr+lh+ss+ie+ce+nis+ms+td+gc+le;
printf("\nTotal standing charges:
%f\n",sum);
printf("\n-----------------------
-------\n");
sc=sum/wh;
printf("\nStanding Charges Per Hour=
%f\n",sc);
printf("\nRunning charges are:\n");
printf("----------------------\n");
printf("Deprication:
");
scanf("%f",&d);
dp=d/wh;
printf("Deprication Per Hour=
%f\n",dp);
printf("\nRepair and Maintance:
");
scanf("%f",&r);
rp=r/wh;
printf("Repair And Maintance Per Hour=
%f\n",rp);
printf("\nPower Consumption:
");
scanf("%f",&p);
pc=p/wh;
printf("Power Consumption Per Hour=
%f\n",pc);
printf("---------------------------
------\n");
to=dp+rp+pc;
//printf("TotaL running charges=
%f\n",to);
//rc=to/wh;
printf("Total Running Charges Per Hour=
%f\n",to);
ta=to+sc;
printf("\nMachine Hour Rate=
%f\n",ta);
printf("*********************
*********\n");
getch();
break;
}
case 3:
{
float s,fc,vc,dp;
float c,pvratio,bep,profit,mos,newsale;
clrscr( );
printf(" B R E A K E V E N A N A L Y S
I S T\n");
printf("***********************************
*****\n");
printf("\t break even point \n");
printf("----------------------------\n");
printf("PARTICULAR
AMOUNT\n");
printf("sales ");
scanf("%f",&s);
printf("fixed cost ");
scanf("%f",&fc);
printf("variable cost ");
scanf("%f",&vc);
printf("desired profit ");
scanf("%f",&dp);
c=s-vc;

pvratio=(c*100)/s;

bep=(fc*100)/pvratio;
 profit=(s*pvratio)/100-fc;

mos=(profit*100)/pvratio;

newsale=(dp+fc)*100/pvratio;

printf("Contribution =
%f\n\n",c);

printf("Pv ratio =
%f\n\n",pvratio);

printf("Break even point =

%f\n\n",bep);

printf("Profit =
%f\n\n",profit);

printf("Margen of safety =
%f\n\n",mos);
 printf("New sale =
%f\n\n",newsale);

printf("***********************************
*********\n");
getch( );
break;
}
case 4:
{
float
sum,ns,ds,ts,de,km,ta,dm,cs,sy,im,gt,ee;
float
Total,dn,re,te,pl,cy,ny,tp,ot,opm,se,rt,lf,
ec;
clrscr();
printf("\t O P E R A T I N G C O S T I N
G\n");
printf("\t\t^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
^^^\n");
printf("PARTICULAR
AMOUNT AMOUNT\n");
printf("***********************************
**********************\n");
printf("Standing Charges are:\n");
printf("---------------------\n");
printf("Driver Wages:
");
scanf("%f",&ds);
printf("Conductor Wages:
");
scanf("%f",&cs);
printf("Superitendent Salary:
");
scanf("%f",&sy);
printf("supervision expences:
");
scanf("%f",&se);
printf("Insurance Premium:
");
scanf("%f",&im);
printf("road taxation:
");
scanf("%f",&rt);
printf("licence fees:
");
scanf("%f",&lf);
printf("electricity charges:
");
scanf("%f",&ec);
printf("Garage Rent:
");
scanf("%f",&gt);
printf("Employer contribute to national
Ins: ");
scanf("%f",&ee);
sum=ds+cs+sy+im+gt+ee+se+rt+lf+ec;
printf("\nTotal standing charges:
%f",sum);
printf("\nRunning charges are:\n");
printf("----------------------\n");
printf("Deprication:
");
scanf("%f",&dn);
printf("Repair and Maintance:
");
scanf("%f",&re);
printf("Tyre Expenses:
");
scanf("%f",&ts);
printf("Petrol and diesel:
");
scanf("%f",&pl);
Total=dn+re+ts+pl;
printf("\nTotal of running charges:
%f",Total);
ta=Total+sum;
printf("\nTotal expenses:
%f",ta);
getch();
clrscr();
printf("PARTICULAR
Records\n");
printf("***********************************
**********\n");
printf("No of buses:
");
scanf("%f",&ns);
printf("No of days:
");
scanf("%f",&dm);
printf("No of trips:
");
scanf("%f",&te);
printf("No of distance:
");
scanf("%f",&de);
km=ns*dm*te*de;
printf("\nTotal no of k.m:
%f",km);
printf("\n\nCapacity:
");
scanf("%f",&cy);
printf("Normal capacity:
");
scanf("%f",&ny);
tp=(km*cy*ny)/100;
printf("\nTotal no of passengers k.m:
%f",tp);
ot=ta/km;
opm=ta/tp;
printf("\n\nOperating cost per k.m:
%f",ot);
printf("\n\n^^^^^^^^^^^^^^^^^^^^^^^");
printf("\n\nOperating cost per passengers
k.m: %f",opm);
printf("\n\n^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
^^^\n");
break;
}
case 5:
{
printf("\t\tPress any key to exit");
 getch();
exit(0);
}
}
getch();
}
 COST ACCOUNTING
*********************************

1.Cost sheet

2.Machine hour rate

3.Break even analysis

4.Operating costing

5.E X I T

Enter your choice

 COST SHEET
----------------------------------------------------------------------------
PARICULAR AMOUNT
***************************************************
Opening stock of raw material 1000
Purchases 1000
Closing stock of ram material 500
Direct material 1000
Direct labour 500

Prime cost is= 3000.00

factory over head :
----------------------

fuel 1000
opening stock of work in process 500
closing stock of work in process 500
lighting 500
rent and taxes 500
taxes and insurance 500
factory cost is= 6000.00
Office over head :
--------------------

taxes and insurance 500

factory cost is= 6000.00
Office over head :
--------------------

stationery 500
telephone exp 500
repair exp 800
opening stock of finished goods 500
closing stock of finished goods 500
Total cost is= 7800.00
Enter the percentage of profit on cost: 15
Profit on sale 1170.00
Profit statement
-------------------------------------------------

Total cost: 7800.00

Profit: 1170.00
-------------------------------------------------

Sales: 8970.00
*************************************************
 O PE RATI N G C O S T I N G
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
PARTICULAR AMOUNT
************************************************
Standing Charges are:
---------------------
Driver Wages: 1500
Conductor Wages: 1500
Superitendent Salary: 2000
supervision expences: 1000
Insurance Premium: 1000
road taxation: 500
licence fees: 500
electricity charges: 500
Garage Rent: 1000
Employer contribute to national Ins: 1000

Total standing charges: 10500.00

Running charges are:
----------------------

Deprication: 10
Repair and Maintance: 1000
Tyre Expenses: 1000
Petrol and diesel: 800

Total of running charges: 2810.00

Total expenses: 13310.00
PARTICULAR Records
*********************************************
No of buses: 30
No of days: 25
No of trips: 50
No of distance: 150

Total no of k.m: 5625000.00

Capacity: 150
Normal capacity: 100

Total no of passengers k.m: 843750016.00

Operating cost per k.m: 0.002366

^^^^^^^^^^^^^^^^^^^^^^^

Operating cost per passengers k.m: 0.000016

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
B R EAK E V E N ANALYS I S T
****************************************
break even point
----------------------------
PARTICULAR AMOUNT
sales 2000
fixed cost 2000
variable cost 1500
desired profit 1500
Contribution = 500.00

Pv ratio = 25.00

Break even point = 8000.00

Profit = -1500.00

Margen of safety = -6000.00

New sale = 14000.00

********************************************
PARTICULAR AMOUNT
*********************************************
Standing Charges are:
---------------------
Driver Wages: 1500
Conductor Wages: 1500
Superitendent Salary: 2000
supervision expences: 1000
Insurance Premium: 1500
road taxation: 1000
licence fees: 500
electricity charges: 1000
Garage Rent: 500
Employer contribute to national Ins: 1000

Total standing charges: 11500.00

Running charges are:
----------------------
Deprication: 10
Repair and Maintance: 1200
Tyre Expenses: 1000
Petrol and diesel: 500

Total of running charges: 2710.00

Total expenses: 14210.00
PARTICULAR Records
*********************************************
No of buses: 30
No of days: 25
No of trips: 50
No of distance: 150

Total no of k.m: 5625000.00

Capacity: 150
Normal capacity: 100

Total no of passengers k.m: 843750016.00

Operating cost per k.m: 0.002526

^^^^^^^^^^^^^^^^^^^^^^^

Operating cost per passengers k.m: 0.000017

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
 COST ACCOUNTING
*********************************

1.Cost sheet

2.Machine hour rate

3.Break even analysis

4.Operating costing

5.E X I T

Enter your choice 5

Press any key to exit

DATA DICTIONARY
 DATA DICTIONARY

VARIABLES T size OPERATIONS

YPE
Orgpas Char 30 To store the password assign by the
bank.
s
Pass Char 30 To store the password entered by the
user.
Ans Char 1 To check whether user want to insert the
password again on wrong insertion.
Ch Char 1 To receive the password
Entered by the user.
Flag Int 2 To pass the value “1” or “0” on
validation of the password.
Choice Int 2 To store the option of the main screen on
which operation is to perform.
Wish Int 2 To store the option for current and
saving bank account
Passlen Int 1 To decrement the password on every
entry for it.
Y Int 1 To return the value “1” or “0” from the
function.
Ptr Char 2 To pass the value read from floopy to
the main program.
Rup Double 4 To read the amount user want to
withdraw
Bal Double 4 To read the amount from user account
file.
Atr Double 4 To read the amount from the bank’s
main file
Cho Int 2 To get the choice for the current or
saving account
Amou Int 2 To get choice for the money options of
 fast cash in case “thousands”option is
selected.
Sd Int 2 To get choice for fast cash in case of
“lakh”is select.
Pin1[30] Char 1 To get the value for new password.
Pin2[30] char 1 To get the value for confirmatory
password.
W int 2 To get choice for performing the
transactions in balance enquiry.
PRIYA int 2 To get the choice for saving or current
account in balance enquiry option.
Acc3 char 1 To read the status of “cash” from main
“atm.dat” file.
Acc4 char 1 To read the status of”debit” from main
“atm.dat” file.
Mn char 1 To read the status of the money from
main “atm.dat” file.
Part char 1 To read the quality of the
transaction(deposit/withdraw)
performed.
C Int 2 To count the number of the transactions
made in transaction enquiry(current
account).
DANCE int 2 To count the number of the transactions
made in transaction enquiry(saving
account)
*str Char To pass the value of the account number
pointer from the function to the main function.
 ADVANTAGES
The importance of cost accounting is increasing day by day with
the development of industries in the country. It is the beneficial
not only to the producers, but other groups of society are also
benefited. Briefly, the benefit of cost accounting are as follow.

CONTROL ON MATERIALS AND LABOUR-:

With the help of cost accounting, proper control can be

kept over the purchase, storing and issue of materials to
various departments Similarly, due to accurate record of
labour, misuse of labour can also be controlled.

COMPARISON OF STANDARD COST-:

The estimation of the cost of manufacturing a product prior to its

actual production is known as standard cost. When actual cost
are known, they are compared with standard cost. If actual cost
are higher, then efforts can be initiated analyze and control them.
ECONOMIC DEVELOPMENT-:

For the sake of economic development of the nation, the

knowledge of cost accounts is must. What amount should the
government spend and on which items, where it should spend
first and where later, all data related to this can be obtained from
cost accounting.

IMPROVEMENT IN QUALITY-:
Quality of the product also improves because only standardized
material and efficient labourers are used in production. In
addition to this, consumers also remain assured that price
charged from them is reasonable.
 LIMITATION

1) In cost accounting, indirect expenses are only estimates, not

actual.
2) This system is only applicable in those institution where
either production is done or services provided,
-transportation, hotel etc
3) There is no contribution of cost accounting in
understanding future
4) This system is only applicable in those institution where
either production is done or services provided
 CONCLUSION

From the working of this project, we conclude that this

project is very familiar and easy to use by any user, thus this

project was easy to handle. This project is very useful in

keeping particular about any record. We can easily calculate

cost. Thus helpful in maintaining records.

 FUTURE SCOPE

This system has bright future because every thing is well

managed. In convenience is ruled out to the users to check out

there program well within time,

This proposed system can be introduced in all condition

with a little modification without causing any loss to the

management
 REFERENCES

While making this project. I have referred the following books

for getting an idea to make this project. The name of authors of
books referred by me are as:-

1) LET US C Y.P. KANETKAR

2) PROGRAMMING IN C E BALAGURUSWAMI