Audit of Alex Blenheim Samples for Students

The methods which are applied by an entity and which give promise to accomplish the aims and objectives set by an entity from its business processes are called as internal control system of an entity. It helps in attaining the goals of efficient and effective reporting by management and auditor about the affairs of the company, proper and timely compliance of rules and regulations lay down by government. The internal control weakness is defined as a deficiency in the systems designed and employed by an entity to ensure effectiveness in the working of an entity in relation to aim and objectives set by an entity. In the given case of Alex Blenheim Pty Limited, to assess the weakness in internal control system firstly the assessment of internal control environment and its effect on company policies and procedures is require to be done.   The control environment of an entity is base for efficient and effective reporting of the financial and non financial matters to the stakeholders of entity both internal and external for achievement of aim and goals set by strategic objectivities if an entity and it is the foundation of effective control system in an entity. The Alex Blenheim may objective is to reduce the cost of goods to company including the overheads costs or by achieving the high volume of sales as the company is low margin company. The company is planning to reduce the levels of inventory, early receipts from debtors and early payments to creditor to increase the working capital margins of the company. The company is maintaining very goods internal control policies in relation to Inventory of Raw Material, Work in Process and for finished goods. The company is maintaining the computerized system of internal control of inventory. It contains all the five elements which are required for good internal control system. The elements of good internal control systems are Control environment, Entity’s risk evaluation process, information system, control activities and review of internal controls to reduce the weakness of controls are presents in company internal control policy of inventory.(Scaldeo,2013) A good internal control in relation to inventory involves the controls which enables an entity to: If any of the above is followed in making controls of inventories, there is weakness in controls relating to Inventory. The following are weakness in the internal control of inventory in Alex Blenheim Company: The weakness could impact the working of an entity and hampers the ultimate objective of the company which the company is required to achieve by implementing the controls systems. The weakness can damage the effectiveness and efficiency of business control environment which are root causes for business risks in any business. Steps Taken To Reduce The Imapct Of Risk In Internal Control System The following are the steps taken by an entity to reduce the impact of risks in internal controls: Feng, M., Li, C., McVay, S. E., & Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557. Salcedo, C. A. G., Hernandez, A. I., Vilanova, R., & Cuartas, J. H. (2013). Inventory control of supply chains: Mitigating the bullwhip effect by centralized and decentralized Internal Model Control approaches. European Journal of Operational Research, 224(2), 261-272. Strand L, (2014) , â€Å"10 Common Internal Control Deficiencies Found in Small Business† available at https://www.lbahs.com/blog/bid/397513/10-common-internal-control-deficiencies-found-in-small-businesses accessed on 06/05/2017

American History Assignment Example | Topics and Well Written Essays - 500 words - 5

American History - Assignment Example First generation of immigrants had a feeling that they had more rights in the country than those who just settled in. These sentiments resulted in series of violent attacks against Irish immigrants and the Catholic Church in the US. Several small parties took into consideration the nativist ideas and formed the Know-Nothing Party. Since it was a aecret society in the very beginning, party members were not allowed to tell anything about this organization. They were saying that they â€Å"know nothing.† That is where the name of the party originates from. Using the Dred Scott case the Supreme Courte tried to put an end to debates over issues of slavery in the territories. The Court figured that the decision of Wisconsin Territories to ban the slavery was unconstitutional. Since slaves were considered a property, the Court believed that constitution protects all property ownership rights. Therefore it was concluded that the Congress had no rights to outlaw the slavery on territories. John Brown initially attempted to organize a revolt against slavery. According to his plan he was supposed to seize the arsenal at Harpers Ferry, give the weapon to slaves and go southward with his army. Brown’s supporters were able to occupy the town without any problem. However the Federal troops did not let his plan to achieve, they killed almost all of his men and prevented the slave’s revolt. Even though slaves did not follow Brown, northerners supported and sympathized him a lot. The case of Harpers Ferry underlined the differences and increased the cleavage between the North and the South and highlighted the sense of disunion. This created a situation when the Northerners were sent off from the South? Some of people were lynched, slaves found themselves in the worse situation than

Scrapbook Essay Example | Topics and Well Written Essays - 2500 words

Scrapbook - Essay Example Further, the local leaders specifically serve the local residents. I am currently eligible to vote for the elective officers of my 13th District. My district is strategically located in N.Y. City. Likewise, I am currently a full pledged registered voter of my very populous New York City 13th district. My district is classified as the congressional district. Consequently, the residents vote for the person who is the best qualified to represent us in the United States House of Representatives. As far as the political party is concerned, I have registered under the political party that espouses my political and social aspirations, the Democratic political party. Our current United States President is Democrat B. Obama. In terms of union membership, I am presently not a member of any union. Since I am not a member of any union, it logically follows that I am not an active member of any union group. In terms of the voting experience, I did not vote in any of the prior elections in my 13th district. However, I am very excited to vote for the first time in the next elections. Further, my city’s 13th district has a unique postal address My city’s postal zip code is 10040. My district includes the Upper portion of Manhattan. My district includes the west part of the Bronx community. Several political figures represent my 13th district (N. Y. City) in the Senate and the House of Representatives. New York City is now Ebola free. Ebola is a deadly incurable ailment. The last Ebola patient, Dr. C. Spencer survived the Ebola infection. The story showed that the Ebola virus can be cured. In N.Y. City’s Bellevue Hospital, Dr. Spencer was literally cured from his Guinea trip’s infection. Dr. Spencer arrived in New Guinea to help alleviate the sufferings of the Ebola virus patients. The news article delved on the hot issue that the untreatable ebola virus may wipe out the N.Y.

Retail Research Paper Example | Topics and Well Written Essays - 3000 words

Retail - Research Paper Example There are numerous retail organizations in the United States of America. Coach, Inc tends to deal with luxury leather based goods and is situated in America. It initiated as a small leather goods company and in the present times the company is popular for its ladies handbags as well as other items such as luggage, wallets, novelty accessories and briefcase among others. The main focus of the study is to comprehend the history of the chosen retail organization i.e. Coach, Inc. The study further progresses with the identification of the corporate stakeholders and responses to their issues. It will also attempt to offer the role of the retail industry in its social, economic and political setting. The domestic and the international ethics along with the ecological as well as natural resources affecting the company will be discussed in the paper. The retail industry might confront numerous social issues which need to be paid due attention. Therefore, the paper will try to throw light upo n the social issues faced by the company i.e. Coach Inc. The paper will endeavor to rate the industry’s overall social responsiveness and its accomplishments in the retail sector and will also attempt to rate the industry in terms of Saint Leo University’s core values. It will try to suggest changes that need to be made to be more in line with the core values of the Saint Leo University. History Coach Inc. was initiated in the year 1941 in the New York City. It was formed as a partnership named as Gail Manufacturing Company. Gail Manufacturing Company started as a family-owned business possessing that used to prepare small leather-based goods such as wallets as well as handbags. It was in the year 1946 when Miles Cahn as well as his spouse Lillian entered into the company. Both Miles Cahn and Lillian were the proprietors of the leather handbag producing company and they had good information regarding the leatherworks as well as business. It was by 1950s when Miles Cahn took over the business and operated it himself. During 1960s, Miles Cahn identified the different properties belonging to leather utilized for making baseball gloves. Miles Cahn recognized numerous ways of processing leather so that it can be made stronger as well as flexible. The company began preparing numerous handbags in order to complement the factory’s small margin in wallet manufacturing. The brand name given to the purse was Coach. It was during the 1960s when Miles Cahn recruited Bonnie Cashin to work for Coach. Before joining Coach, Bonnie Cashin was a renowned fashion designer. This deal proved to be the most renowned business alliances. Bonnie Cashin was there in the company from the year 1962 to 1974 and thus made alteration in the design of the bags. It was during the mid 1970s when the manufacturing of the handbags was shifted away from New York City to some other place in the United States. It was during the same period when the name of the company was change d to Coach Products, Inc. The company recorded strong business during the 1970s as well as 1980s and the company as well evidenced good demand for its products, it initiated a mail order system. Gradually, the company restricted its sales to

Credit Cards Versus Cash

Credit Cards Versus Cash This paper talks about consumers preference in purchasing products by cash or by credit cards. Credit cards have become important in consumers lives and have changed the way they perceive products. During the past few years various things have occurred which has made the world change drastically. Technology is being developed each day by producing different products which are making peoples lives much easier. So has the idea of purchasing products by credit cards. The 2000s was the moment where credit cards became popular and important to consumers (A Decade of Cards, 2000-2010 and beyond). Credit cards have become an alternative way to pay from the simplest products to the most important ones. The need to put all the payments in one simple card has been a huge benefit for consumers. This was proved when in 2010 cash fell behind debit cards, making debit cards consumers favorite way of paying for products for the first time in history (A Decade of Cards, 2000-2010 and beyond). Credit cards have become extremely important to consumers and the differences between paying with cash or with credit cards have been experimented by many people who have given real evidence to these two ways of purchasing products. Since 1970s there have been facts which people have supported that credit cards increase spending (Prelec Simester, 2000). As a payment mechanism the use of credit cards increases the tendency to spend more on products than cash does (Chatterjee Rose, 2011). When credit cards are more available consumers think mostly about the products benefits than the cost of the products. Conversely, when cash as a payment is more available consumers place more importance on the cost of the product than on the benefit of it (Chatterjee Rose, 2011). Many examples have given real evidence to the theory that people who use credit cards spend more. Examples such as restaurants earn more tips when consumers pay with cards, some consumers forget the amount of money they spend on various products, and they tend to buy more in every department store, are facts related to the evidence that people really do spend more when using credit cards (Prelec Simester, 2000). High calorie foods, mostly junk food are becoming more expensive everyday and this is not just because of the economic way to motivate consumers choice but also a psychological motivation that makes consumers choose high calorie foods with pleasure (Bagchi Block, 2011). So when the cost of a product is higher, such as paying with cash, if we increase the benefits of that product there will be less pain of the payment (Bagchi Block, 2011). There is a variation in the countries worldwide who are cardholders particularly differing from those countries that are more developed than the less developed countries (A Decade of Cards, 2000-2010 and beyond). Income is an influence on credit card holding to those countries that are more developed such as the south east and some places in the north west since these places have the biggest credit cards per adult (A Decade of Cards, 2000-2010 and beyond). Credit cards are mostly used in purchasing food where the percentage of spending with cards in this area has grown in the past three years to 36% (A Decade of Cards, 2000-2010 and beyond). In the UK cards have had a huge influence in charity because by using credit cards humanity is growing even more within people (A Decade of Cards, 2000-2010 and beyond). An example of this is some cards that are named with a charitys name; these companies make donation whenever the consumer uses his/her card or even when they open an account for the first time (A Decade of Cards, 2000-2010 and beyond). Another way of people being voluntarily helpful for charity is online giving where the charitable money are increasing year by year (A Decade of Cards, 2000-2010 and beyond). Nowadays consumers are using credit cards instead of cash in every purchase they are making. Their preference is mostly on credit and debit cards rather than cash or checks (Consumers prefer plastic to paper payment, 2004). In 2003 cards were used for 53 percent of purchases, while cash or checks were used for 47 percent (Consumers prefer plastic to paper payment, 2004). Companies dealing with credit cards are enhancing their usage by marketing new cards that perform like cash and dont acquire interest charges like credit cards do (Consumers prefer plastic to paper payment, 2004). Furthermore, companies are trying to make different industries offer their consumers the choice of paying with credit cards (Consumers prefer plastic to paper payment, 2004). Prior researches have figured out that when consumers make a decision about a product, credit cards encourage them to spend more than cash does. However, they have not yet discovered whether cash is an influence towards the choices of products (Bagchi Block, 2011). So the studies provide evidence that people consume more calories and impute higher costs when purchasing with cash rather than a credit card (Bagchi Block, 2011). Nevertheless, when consumers are grocery shopping they tend to purchase more food when using credit cards since the greater the prices of food, the greater the indulgent of the preferred food (Bagchi Block, 2011). The way consumers experience the payment of products strengthens the different ways they pay- cards or cash (Bagchi Block, 2011). As a result, consumers think of cash real money and spending cash is more important. The more real the loss of money such as cash payment, the greater is the pain of giving the money for a product. On the contrary, credit cards are more looked as less hurtful and are spent more easily because you dont see the money; sometimes they may even be treated as play money (Bagchi Block, 2011). Thus, imputed cost are greater when using cash because the great er the imputed cost of spending, the greater is the chance to choose high calorie food (Bagchi Block, 2011). The advantages of using credit cards is the ability of paying for a great period meaning that you can purchase as much as you want and pay later with no interest charge (Cohn, 2010). This lets your money stay in the bank and earn interest as well as making you more flexible with cash flow (Cohn, 2010). Credit cards also have reward programs which consumers are benefiting. For example, a financial planner Frank Remund used his visa signature card to purchase a product. While calculating what he had earned and what he had saved using discount coupons he stated that he paid only $380 for the product which is actually sold for $800 (Cohn, 2010). Moreover, by using his card he managed to increase his warranty period (Cohn, 2010). The other huge advantage of using credit cards is the security that they hold. By carrying big cash with you, there is more possibility for the money to be stolen from you. However, if your credit card is stolen your liability is restricted at $50 and if you have been a loyal customer to the bank, they will credit your account in no longer than a few days (Cohn, 2010). Moreover, if the product you purchased happened to have a problem or you simply arent satisfied with its quality, then if you have purchased it with your credit card there is more likelihood for you to return it than there would be if you had bought it by cash (Cohn, 2010). Nevertheless, except for the many advantages credit cards have there are also some disadvantages when using credit cards. One of the disadvantages of credit cards are high interest charges (Compare Credit Cards). Credit card companies usually charge high interest fees like 20% for the purchases that havent been paid in months (Compare Credit Cards). Another huge disadvantage for credit cards is the temptation to overspend. Many people have difficulties in managing their money so when they pay with credit cards they tend to overspend without thinking further. Because credit cards allow you to spend money and not pay them upfront, people get too excited and think just for that moment; so they tend to forget about paying them later on (Compare Credit Cards). Furthermore, it is more difficult to remember what you have purchased when buying with credit cards. So, if you have taken too long to pay for the purchase you might be surprised when the bank informs you for the amount of payment y ou have to make (Compare Credit Cards). Three experiments show consumers behavior towards credit cards and cash. Consumers primed with credit card as a payment mechanism make more recall errors with respect to cost-related aspects of the product than to bene ¬Ã‚ t aspects (study 1), identify more words related to bene ¬Ã‚ ts (study 2), and respond faster to bene ¬Ã‚ t-related words (study 3) than consumers primed with cash concepts (Chatterjee Rose, 2011). In the fourth experiment, we look thoroughly through the outcome of the payment prime to the choices of the products (Chatterjee Rose, 2011). Consumers using credit cards have more possibilities in looking at the products with greater benefits, whereas consumers using cash mostly choose the options that are ruled by cost even if there is less benefit of that particular product (Chatterjee Rose, 2011). Considering these four experiments, consumers distinguish the same products in different ways when choosing to use credit cards rather than cash (Chatterjee Ro se, 2011). Furthermore, credit cards increase the awareness of the benefits of products in that way persuading the reservation price and product valuation and also making consumers choose the options of products more attractively (Chatterjee Rose, 2011). For consumers, products have a different meaning when they are bought with credit cards and when they are bought with cash. Thus, the credit card premium is not due solely to differences in decoupling from pain of payment (i.e., reduced salience of costs) or to physical form, but in addition, the salience of product bene ¬Ã‚ ts is enhanced when thinking of paying with credit (Chatterjee Rose, 2011). If consumers goal is saving money, then the cost of the product becomes more important than the benefit the product carries. However, if the consumers goal is to purchase a product with high quality that is beneficial for the consumer, then the cost of the product will be less important thus becoming more psychologically relevant (C hatterjee Rose, 2011). In order to prove that people use more calories and impute higher costs when buying with cash relatively to credit cards, a study in a frozen yogurt retail store was experimented (Bagchi Block, 2011). 125 customers were recruited in a substitute of $1 discount of their next purchase and only the ones who bought a product for themselves were allowed to be a part of the survey (Bagchi Block, 2011). After customers ordered and purchased their products, the nutritional value of the products purchased by the customers were calculated and used as an evaluation of indulgence (Bagchi Block, 2011). In this study the customers were asked to tell about the price they paid for the products purchased, whether they thought it was expensive or not, and the method of payment (Bagchi Block, 2011). The results of the study showed how consumers that paid with cash did not pay more than those that paid with cards. However, consumers though that the imputed cost was much higher when buying with cash than credit card since their products seemed more expensive to them (Bagchi Block, 2011). This study explained how buying with cash feels more expensive and more hurtful than buying with credit card (Bagchi Block, 2011). Moreover, the costumers knew the method of payment before they purchased the products so this shows that customers were aware of the method they will use to pay for the products (Bagchi Block, 2011). Therefore, it is doubtful to state that the choice made for the food purchased had an affect on the method used for paying the product. After the study made with the yogurt retail, another study was conducted on a cafà © study for credit versus cash. In this study 147 students were taken and asked to tell their last time they purchased a product for $10 or less; and to choose a product from the restaurant that cost $10 or less (Bagchi Block, 2011). Further, the students were asked whether it was difficult to decide n their purchase and this was used for the study as a result of imputed cost (Bagchi Block, 2011). The results showed that consumers who paid with cash chose more calorie food than those who paid with card. Moreover, evidence showed that paying by cash created more indulgence than paying by card (Bagchi Block, 2011). Both study one and study two showed that theorizing is predicated on differences in pain of payment, or imputed costs associated with cash versus credit, rather than on the method of payment per se (Bagchi Block, 2011). There are other studies that show the willingness of consumers to purchase more products when using credit cards. In these studies two ways are mentioned in knowing whether the effect is relevant; only when the price of the product is uncertain or when the prices are known (Prelec Simester, 2000). The first study had to do with prices being uncertain. The experiment had to do with tickets for a sporting event where one ticket was for the game between Boston Celtics and Miami heat, whereas the other ticket was for the Red Sox and the Toronto Blue Jays (Prelec Simester, 2000). The people experimented were the MBA students. They were asked to enter a room and fill in their own sheet about the reservation values and then they would have the opportunity to win the tickets. Further on, the one that wrote the highest value would get the prize however the prize would be sold at a price identical to the second highest value (Prelec Simester, 2000). After that, two sheets were handed- cash condition sheet and credit card condition sheet (Prelec Simester, 2000). In the first sheet, it was required for the winners to make the payment with cash whereas in the second sheet the winners were asked to make the payments by credit cards. In the first sheet they were also asked whether they had access to cash machine and in the second sheet they were asked to tell the type of card they used and some information about the card (Prelec Simester, 2000). The result of this experiment showed that those who were asked to make the payment by credit card wrote down much higher values for the three tickets and the highest amount of money was for the Celtics tickets, whereas for the banners it was the smallest (Prelec Simester, 2000). In the second experiment, the prices are certain. This allows us to evaluate whether the credit card premium arises because customers adjust their valuations from different anchoring points in the cash and credit card conditions (Prelec Simester, 2000). For example, in the cash condition consumers might focus more on the amount of money they carry in their pockets. Whereas, in the credit card condition they focus on their credit limit or even their monthly bill (Prelec Simester, 2000). In the second study students of MBA were respondents and this time they had a chance to win a dinner certificate costing $175 (Prelec Simester, 2000). The steps for this price were to draw numbers randomly from zero to the price of the certificate and then choose a student randomly. Students were divided into groups depending on who will pay with cash and who with credit card (Prelec Simester, 2000). In this study the result was that there was no huge difference between credit card and cash conditions (Prelec Simester, 2000). Moreover, payment had a huge effect but only with those students who completed the credit card digits (Prelec Simester, 2000). Students who stated that they will pay with credit cards wrote down values 36% more than those who didnt (Prelec Simester, 2000). Therefore, the main effects of payment method and identification method were not significant (Prelec Simester, 2000). The information about the market price varied from the first study and the second one. This difference was taken for a reason to see whether credit card premium arose because consumers regulate their estimation of cash and cards in different circumstances (Prelec Simester, 2000). These two studies offer an idea as to the reason of the effect. They reveal the idea that consumers are more willing to pay with credit cards than they are with cash (Prelec Simester, 2000). The studies illustrate how credit cards make peoples decision much easier when purchasing a product. When people purchase with cash they find it difficult to buy expensive products since they can see their cash. However, with credit cards you dont get to see your cash, you just see a plastic card that sometimes makes you forget how much money you are spending. Moreover, through the studies we understood how consumers perceive products differently when purchasing with cash or with credit card. Those that purchase with cash are more likely to give more importance to the cost of the product than to the benefit and quality of the product. In contrary, those that pay with cards tend to give more importance to the benefits the product gives them than the cost of it (Chatterjee Rose, 2011). Further on, the willingness to pay grows when consumers pay with credit cards and this was shown in the two studies taken with the game tickets and the prize of certificate (Prelec Simester, 2000). How much consumers consume food with high calories was also examined with the methods of payment- credit and cash. Studies showed that those who purchase with cash consume more calorie food whereas those who purchase with credit cards consume less calorie food (Bagchi Block, 2011). When imputed costs are high, consumers indulge more. These imputed costs vary with the payment mode and also with how difficult it is to earn money. Thus, spending with cash (vs. credit) and spending cash that is more difficult to earn (rather than less difficult) result in more indulgent, high calorie food consumption (Bagchi Block, 2011). In the near future, technology will find its way in replacing credit cards by mobile phones since they will be the factor that will replace peoples wallets (A Decade of Cards, 2000-2010 and beyond). So, people will not have to carry their credit cards anymore since their mobile phones will have the ability to make a purchase either through credit or debit (A Decade of C ards, 2000-2010 and beyond). The research of credit cards versus cash help people understand the advantages and disadvantages each one has. Moreover, they explain how and why consumers behavior towards these two methods of purchasing changes when purchasing particular products. Further research should be conducted in order to see which one is better and safer to use. Research such as planning different surveys for consumers to answer their choice of the method of buying would be helpful in understanding consumers choice as well as reasons towards their decision. Furthermore, in order to research this further we should gather all the studies conducted and relate them with one another. In this way we will be able to understand more precisely the usage of credit cards versus cash by consumers. One last reason to research this further would be the development of technology. Since technology is changing rapidly, it will change the usage of cardholding. Therefore, research on future technology and how it will have an impact in the market area will be needed to be made. This way we get knowledge as to how things will change and whether it will be a positive or a negative thing for consumers to make purchasing decisions through their mobile phones.

The Last Juror :: essays research papers

The Last Juror by John Grisham 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"From day one she was intimidated by me because I was from Memphis and had gone to school up North for five years. I was careful not to wear my Ivy Leagueness on my shoulder, but at the same time I wanted these rural Mississippians to know that I had been superbly educated. (page 10)† There are two literary elements that could be categorized in this excerpt. I think that John Grisham highlights his use of satire very vividly early on in the book. He is placing a reasonable amount of underestimation upon a southerner’s overall intelligence. Simply because he was educated â€Å"up North† he feels he is worthy of a higher ranking. Although the character says he does not want to â€Å"wear† his Ivy League education for all to adore, he most certainly wants it known that his education was among the best one could buy. The second literary element is setting. Although it does not give descriptive geographical characteristics, we can get a sense of the Mississippi vibe. Depending on whether a reader is from the North or the South, some type of connection to their homeland can be made. We have a northerner experiencing, and reminiscing rather keenly, the way in which he first experienced his own dose of southern comfort. The object that I chose to corr elate with this particular excerpt was an Ivy League diploma. Although our main character, William Traynor, is geographically located in the south, mentally he still feels connected to the North and the education he received from it. This diploma would be brought with him as a constant reminder of who he is as an individual and the prideful attitude he possesses. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"I marveled once again at the backwardness of Mississippi. ‘Still fightin’ the War,’ was a slogan I’d heard several times in Ford County (page 47).† Although there a numerous literary terms that could be applied to this excerpt, followed by extensive reflection on the true backwardness of the state of Mississippi at this time, I would like to focus mainly on the theme represented here. Looking deep into the story many themes regarding the will to succeed, morals, and racism all arise yet an overall theme that can be collected stems all the way back to the Civil War. The major theme that is constantly radiated from the pages of John Grisham’s story is the diversity between the North and the South.

Automation Billing System

International School of Informatics & Management Jaipur Project on Supermarket Billing System By Ankita Aggrawal Neha Chaturvedi Devendra Singh Sisodia (Students of MCA IV- Semester, Group No. 20) Under Mr. Vijay Singh Rathore Assistant Professor IIIM Synopsis of Supermarket Billing System Introduction The project is on Supermarket Billing. Supermarket is the place where customers come to purchase their daily using products and pay for that. So there is a need to calculate how many products are sold and to generate the bill for the customer. In our project we have 3 users.First is the data entry operator who will enter the products in database. Second one is the administrator who will decide the taxes and commissions on the products and can see the report of any product. Third one is the bill calculating operator who will calculate the bill and print. Objective â€Å"To make software fast in processing, with good user interface so that user can change it and it should be used for a long time without error and maintenance. † Work Flow Work in the Supermarket will be done in the following way: 1. The product will come in the store. 2.Data entry operator will enter the information of the product in database. 3. The Administrator will enter the taxes and commissions for each product. 4. The customer will come and take the basket with him/her and choose the product and took it to the counter. 5. The bill calculating operator will check the products with the bar code detecting machine then it will match with product-id then it will show its information and price and the bill will be calculated and total payment will shown. 6. Customer will pay for the products. 7. All the products will be packed and delivered to the customer.Modules We will use 5 modules in this project. These are as follows: Module 1: Login–Id This module is made for the login of users. We know that we have 3 users so login-id is for: 1. Administrator 2. Data Entry Operator 3. Bill Cal culating Operator Module 2: Apply taxes and commissions This module is for administrator who will 1. Set the taxes for the products. 2. Set the commissions for the products. Module 3: Check the Report This module is also for the administrator who can generate or check the report of the product and how many products are sold on particular date or in a period of time.Module 4: Enter the information about products This module is for data entry operator who will 1. Enter which products come in the store. 2. Prices and expiry date of the product. Module-5: Calculate the bill This module is for bill calculating operator who will 1. Calculate the bill. 2. Print it. Scope Our project has a big scope to do. We can: 1. Calculate the bill. 2. Give the bill to the customer. 3. Store how many products are sold. 4. Store products and their prices and with other information. 5. Set the rates of taxes and commission on the products. 6. Can see the report of the product in a fix period of time. 7.Ch ange the Graphical User Interface of the system. We can’t: 1. Calculate of the salaries of the employees. 2. Calculate the expanses on the product. Database Database is used to store data on the computer and fast retrieval of the data so we use Oracle 8i. We will make database by entering values in different tables like tables for the login-id, products in the store, etc. Programming Languages We will use following languages for the coding: Front End: Visual Basic 6 Back End: Microsoft Access SOFTWARE REQUIREMENTS SPECIFICATION Description of the Existing System Many Supermarkets use this type of billing system for a decade.It is also improved many times according to requirements of sellers and customers. It does the same work that is calculating the bill, gives it to the customer and maintain proper database. They are accurate in calculation and printing, they also generate records. A new concept is also added in the billing system is that they also maintain relationships wi th the customers who purchase more products from the store regularly. System also concerns their requirements and gives them more commission. It also shows the overall profit and profit on a particular product and give repots which items are required and which have cross their expiry date.Bottlenecks of the Existing System Every system has pros and cons so existing system also have many advantages and disadvantages. So the bottlenecks of the existing system are as follows: 1. User Interface: User Interface is not so much good that operators feel some problems in working. 2. Graphical User Interface: GUI is not good so the operators get bored by watching screen. 3. Processing speed: Processing speed of the software is not so much good to operate fast. 4. Flexible: Existing system is not so much flexible that can be changed according to the operators and customers. 5.Automatic generation of the Reports: Not able to automatically generate the reports and documents. 6. Workload: Sometim es the system hangs when workload is more. 7. Error Free: Sometimes the system gives error in the calculation in making the bill and in the information of the products due to workload. 8. Man Power: Existing system uses so many people to operate the system. 9. Resources: System does not use the resources properly. Advantages of the Proposed System To reduce the bottlenecks of the existing system there is a need to develop a new system. The new system should concern the requirements of the customer and the sellers.It has the following qualities: 1. Reduction in processing cost. 2. Error reduction. 3. Automatic posting. 4. Improve reporting. 5. Automatic production of the documents and Reports. 6. Faster response time. 7. Ability to meet user requirements. 8. Flexibility. 9. Reduced dependency. 10. Improves resource uses. 11. Reduction in use of the paper. 12. Reduction in Man Power. Proposed system has these qualities including the qualities of the existing system. Feasibility Study â€Å"Feasibility Study† is a test of the system according to its workability, impact of the organization, ability to meet user needs and effective use of the resources.We can test our system by different type of the feasibilities. There are 5 types of the feasibilities which are discussed here. These are as follows: 1. Technical Feasibility: A study of resources availability that may affect the ability to achieve an acceptable system. This evaluation determines whether the technology needed for the proposed system is available or not. This system can be made in any language that support good user interface and easy database handling. Technical needs may include: Front-End Selection: Front-End means a language that is used for user interface designing and coding.Front-End should have following qualities: It must have a graphical user interface that assist employees that are not from some IT background. Scalability and Extensibility Robustness According to the organization req uirements and culture. Must provide excellent reporting features with good printing support. Platform independent. Easy to deploy and maintain. Event driven programming. Front-End must support some popular Back-End like MS Access, SQL Server and Oracle. According to the above stated features we selected Visual C#. Net as Front –End for developing our project. Visual C#. Net is used in Microsoft Visual Studio. Net 2003.Back-End Selection: Back-End means a language that is used for database management. Back-End should have following qualities: Multiple user support. Provide inherent feature for security. Efficient data retrieval and maintenance. Stored procedures. Popularity. Operating System compatible. Easy to install. Various drivers must be available. Efficient data handling. Easy to implement with Front-End. According to the above stated features we selected Oracle as Back–End for developing our project. We will use Oracle 8i specifically because it has more feature features then other later versions and it is easy to make and maintain database.It is also easy to implement Oracle 8i with Visual C#. Net in Microsoft Visual Studio. Net 2003. 2. Economical Feasibility: In this we consider following costs: 1. The cost to conduct a full system investigation. 2. The cost of hardware and software for class of application being considered. 3. The benefit in the form of the reduced cost. Our system has a lot of features at a minimum cost so it is feasible to implement and it will be very much beneficial to the sellers in the reduced cost. It’s software and hardware cost is also low then the existing system. 3. Operational Feasibility: In this feasibility we consider following points: 1.What changes will be brought with the system. 2. What new skills will be required? Do the existing staff members have these skills? If not, can they be trained in due course of time? In the new system we made some major changes for the staff members so that they h ave to be trained to use the newly added facilities. These major changes are possible and give a new era in the Supermarket in production and sales management. 4. Schedule Feasibility: Time evaluation is most important consideration in development of the project. So the project is concerned should be completed with fixed in scheduled time as far as company is concerned.New system is not so much big so it is easy to make in few days. 5. Behavioral Feasibility: People are inherently resisted to change and a computer means â€Å"change is the only certainty†. An estimate should be made of how strong a reaction the user staff in going to have towards development of new system. Thus special efforts can be made to educate and train the staff. SCREEN SHOTS Project on Supermarket Billing System Coding Private Sub Command1_Click() Unload Me End Sub Private Sub Image1_Click() End Sub Private Sub Label3_Click() End Sub Change Password CodingDim db As Database Dim rs As Recordset Dim sty le As VbMsgBoxStyle Dim result As VbMsgBoxResult Private Sub Command1_Click() If Text1. Text = rs! Password Then rs. Edit rs! Password = Text2. Text rs. Update Beep result = MsgBox(â€Å"Password Suuccessfully Changed. â€Å", style, â€Å"Supermarket Billing 1. 0†) Unload Me Else result = MsgBox(â€Å"Incorrect Password. â€Å", style, â€Å"Supermarket Billing 1. 0†) Text1. Text = â€Å"† Text2. Text = â€Å"† Text1. SetFocus End If End Sub Private Sub Command2_Click() Unload Me End Sub Private Sub Form_Load() Set db = OpenDatabase(App. Path + â€Å"password. mdb†) Set rs = db. OpenRecordset(â€Å"Table1†) End Sub Employee Pay slipCoding Dim a As String Dim rs As Recordset Dim rs1 As Recordset Dim rs2 As Recordset Dim db As Database Dim db1 As Database Private Sub Combo1_Click() Set rs = db. OpenRecordset(â€Å"Select * from Table1†) rs. MoveFirst Text1. Text = â€Å"† Text2. Text = â€Å"† Text3. Text = â€Å"â⠂¬  Text4. Text = â€Å"† Text5. Text = â€Å"† While Not rs. EOF If Combo1. Text = rs! Name Then Text1. Text = rs! designation Text2. Text = rs! salary End If rs. MoveNext Wend End Sub Private Sub Command1_Click() MDIForm1. Enabled = True Unload Me End Sub Private Sub Command2_Click() rs1. AddNew rs1! Name = Combo1. Text rs1! designation = Text1. Text rs1! salary = Text2.Text rs1! leaves = Text3. Text rs1! ot = Text4. Text rs1! deductions = Text5. Text rs1! netsalary = Text6. Text rs1! Date = Label9. Caption rs1! Time = Label8. Caption rs1. Update Beep Beep rs2. AddNew rs2! Name = Combo1. Text rs2! designation = Text1. Text rs2! salary = Text2. Text rs2! leaves = Text3. Text rs2! ot = Text4. Text rs2! deductions = Text5. Text rs2! netsalary = Text6. Text rs2! Date = Label9. Caption rs2! Time = Label8. Caption rs2. Update CrystalReport1. Action = False End Sub Private Sub Command3_Click() Dim a As Integer Dim b As Integer Dim ot As Integer Dim net As Integer Dim ded A s Integer a = Val(Text3.Text) b = Val(Text4. Text) ded = a * 10 Text5. Text = ded ot = b * 5 Set rs = db. OpenRecordset(â€Å"Select * from Table1†) rs. MoveFirst While Not rs. EOF If Combo1. Text = rs! Name Then net = Val(rs! salary) + ot – ded End If rs. MoveNext Wend Text6. Text = net Command2. Enabled = True End Sub Private Sub Form_Load() Command2. Enabled = False Command3. Enabled = False Set db = OpenDatabase(App. Path + â€Å"emp. mdb†) Set rs = db. OpenRecordset(â€Å"Select name from Table1†) rs. MoveFirst While Not rs. EOF Combo1. AddItem rs! Name rs. MoveNext Wend Label9. Caption = Date Set db1 = OpenDatabase(App. Path + â€Å"payslip. mdb†) Set rs1 = db1.OpenRecordset(â€Å"Table1†) Set rs2 = db1. OpenRecordset(â€Å"Table2†) db1. Execute (â€Å"delete * from Table1†) End Sub Private Sub Label9_Click() End Sub Private Sub Text4_Click() Command3. Enabled = True End Sub Private Sub Timer1_Timer() Label8. Caption = Ti me End Sub View Employee’s Detail Coding Private Sub Command1_Click() Text3. SetFocus Text1. Text = â€Å"† Text3. Text = â€Å"† Text2. Text = â€Å"† Text5. Text = â€Å"† Text4. Text = â€Å"† rs. MoveFirst End Sub Private Sub Command2_Click() Unload Me End Sub Private Sub Command3_Click() While Not rs. EOF If rs! code = Text3. Text Then Text3. Text = rs! code Text1. Text = rs! Name Text2. Text = rs! ddress Text5. Text = rs! designation Text4. Text = rs! salary End If rs. MoveNext Wend End Sub Private Sub Form_Load() Set db = OpenDatabase(App. Path + â€Å"emp. mdb†) Set rs = db. OpenRecordset(â€Å"Table1†) ‘Text1. SetFocus End Sub Private Sub Text3_Change() End Sub Save Employee’s Details Coding Dim i As Integer Private Sub Combo1_Click() Command1. Enabled = True End Sub Private Sub Command1_Click() rs! code = Text1. Text rs! Name = Text3. Text rs! address = Text2. Text rs! designation = Combo1. Text rs! salar y = Text4. Text rs. Update Command1. Enabled = False Text1. Text = â€Å"† Text2. Text = â€Å"† Text3. Text = â€Å"† Text4. Text = â€Å"† ‘Combo1.Text = â€Å"† End Sub Private Sub Command2_Click() Unload Me End Sub Private Sub Command3_Click() i=i+1 Text1. Text = i rs. AddNew Text1. Enabled = False Text2. Enabled = True Text3. Enabled = True Text4. Enabled = True Combo1. Enabled = True End Sub Private Sub Form_Load() Text1. Enabled = False Text2. Enabled = False Text3. Enabled = False Text4. Enabled = False Combo1. Enabled = False Command1. Enabled = False Combo1. AddItem (â€Å"Manager â€Å") Combo1. AddItem (â€Å"Cashier â€Å") Combo1. AddItem (â€Å"Accountant â€Å") Combo1. AddItem (â€Å"Sales â€Å") Combo1. AddItem (â€Å"Security â€Å") Combo1. AddItem (â€Å"Sweeper â€Å") Set db = OpenDatabase(App. Path + â€Å"emp. mdb†) Set rs = db.OpenRecordset(â€Å"Table1†) rs. MoveLast Text1. Text = rs! code i = rs! code End Sub Private Sub Text1_KeyPress(KeyAscii As Integer) If KeyAscii = 13 Then Text2. SetFocus End If End Sub Total Stock Coding Dim db As Database Dim rs As Recordset Dim rs1 As Recordset Private Sub Combo1_Click() Set rs1 = db. OpenRecordset(â€Å"select * from Table1 â€Å") Text1. Text = â€Å"† rs1. MoveFirst While Not rs1. EOF If Combo1. Text = rs1! itemname Then Text1. Text = Val(rs1! quantity) + Val(Text1. Text) End If rs1. MoveNext Wend End Sub Private Sub Command1_Click() Unload Me End Sub Private Sub Form_Load() Set db = OpenDatabase(App. Path + â€Å"save. mdb†) Set rs = db.OpenRecordset(â€Å"Select distinct itemname from Table1 â€Å") rs. MoveFirst While Not rs. EOF Combo1. AddItem rs! itemname rs. MoveNext Wend End Sub Purchase Product Coding Dim style As VbMsgBoxStyle Dim result As VbMsgBoxResult Dim db As Database Dim rs As Recordset Dim db1 As Database Dim db4 As Database Dim db2 As Database Dim rs2 As Recordset Dim rs1 As Recordset Dim rs3 As Recordset Dim rs4 As Recordset Dim rs6 As Recordset Private Sub Combo1_Click() Set rs3 = db1. OpenRecordset(â€Å"Table1†) rs3. MoveFirst While Not rs3. EOF If Combo1. Text = rs3! dealer Then Combo2. AddItem rs3! product ‘Combo3. AddItem rs3! price ‘Combo4. AddItem rs3!Weight End If rs3. MoveNext Wend End Sub Private Sub Combo2_Click() Set rs3 = db1. OpenRecordset(â€Å"Table1†) rs3. MoveFirst While Not rs3. EOF If Combo2. Text = rs3! product Then Combo3. AddItem rs3! price Combo4. AddItem rs3! Weight End If rs3. MoveNext Wend End Sub Private Sub Command1_Click() On Error Resume Next rs. AddNew rs! dealername = Combo1. Text rs! itemname = Combo2. Text rs! price = Combo3. Text rs! quantity = Text3. Text rs! amount = Text2. Text rs! date1 = Text1. Text rs! time1 = Text4. Text rs! Weight = Combo4. Text rs. Update result = MsgBox(â€Å"Saved Successfully. â€Å", style, â€Å"Supermarket Billing 1. 0†) Unload Me Load Form7 Form7.Show Form7. Move 0, 0 End Sub Private Sub Command2_Click() Unload Me Load Form7 Form7. Show Form7. Move 0, 0 End Sub Private Sub Command3_Click() Unload Me End Sub Private Sub Command5_Click() End Sub Private Sub Command6_Click() rs. Delete End Sub Private Sub Form_Load() Command1. Enabled = False Text1. Text = Date Set db1 = OpenDatabase(App. Path + â€Å"deal1. mdb†) Set rs1 = db1. OpenRecordset(â€Å"Table1†) Set rs2 = db1. OpenRecordset(â€Å"Select distinct dealer from Table1 â€Å") Set rs4 = db1. OpenRecordset(â€Å"Table1†) ‘Set db4 =apppath+ OpenDatabase(â€Å"c:employee ransaction. mdb†) ‘opens record from transaction database Set db2 = OpenDatabase(App.Path + â€Å"save. mdb†) Set rs = db2. OpenRecordset(â€Å"Table1†) ‘saves the purchased data to updated data rs2. MoveFirst While Not rs2. EOF Combo1. AddItem rs2! dealer rs2. MoveNext Wend End Sub Private Sub Text1_Change() End Sub Private Sub Text2_Change() Command1. Enab led = True End Sub Private Sub Text3_Change() Text2. Text = Val(Combo3. Text) * Val(Text3. Text) End Sub Private Sub Timer1_Timer() Text4. Text = Time End Sub Add New Product Coding Dim db1 As Database Dim rs1 As Recordset Dim rs2 As Recordset Dim i As Integer Private Sub Command1_Click() rs1! code = Text1. Text rs1! dealer = Combo1. Text rs1! product = Text5.Text rs1! price = Text6. Text rs1! Weight = Text2. Text rs1. Update Command1. Enabled = False Command3. Enabled = True Text1. Text = â€Å"† Text5. Text = â€Å"† Text6. Text = â€Å"† Text2. Text = â€Å"† Combo1. Clear End Sub Private Sub Command2_Click() Unload Me End Sub Private Sub Command3_Click() i=i+1 Text1. Text = i rs1. AddNew Text1. Enabled = False Combo1. Enabled = True Text5. Enabled = True Text6. Enabled = True Text2. Enabled = True Command1. Enabled = True End Sub Private Sub Form_Load() Command3. Enabled = True Command1. Enabled = False Text1. Enabled = False ‘saving the current records Set db1 = OpenDatabase(App. Path + â€Å"deal1. db†) Set rs1 = db1. OpenRecordset(â€Å"Table1†) ‘calling the dealer name field from other database Set db = OpenDatabase(App. Path + â€Å"deal. mdb†) Set rs2 = db. OpenRecordset(â€Å"Select name from Table1†) rs2. MoveFirst While Not rs2. EOF Combo1. AddItem rs2! Name rs2. MoveNext Wend rs1. MoveLast Text1. Text = rs1! code i = rs1! code End Sub Add a Dealer Coding Dim db1 As Database Dim rs1 As Recordset Dim rs2 As Recordset Dim i As Integer Private Sub Command1_Click() rs1! code = Text1. Text rs1! dealer = Combo1. Text rs1! product = Text5. Text rs1! price = Text6. Text rs1! Weight = Text2. Text rs1. Update Command1. Enabled = False Command3.Enabled = True Text1. Text = â€Å"† Text5. Text = â€Å"† Text6. Text = â€Å"† Text2. Text = â€Å"† Combo1. Clear End Sub Private Sub Command2_Click() Unload Me End Sub Private Sub Command3_Click() i=i+1 Text1. Text = i rs1. AddNew Text1. Enabled = False Combo1. Enabled = True Text5. Enabled = True Text6. Enabled = True Text2. Enabled = True Command1. Enabled = True End Sub View Sold Stock Coding Dim db As Database Dim db1 As Database Dim db2 As Database Dim rs As Recordset Dim rs1 As Recordset Dim rs2 As Recordset Dim rs3 As Recordset Dim rs4 As Recordset Dim style As VbMsgBoxStyle Dim result As VbMsgBoxResult Private Sub Combo1_Click() Set rs1 = db.OpenRecordset(â€Å"Select * from Table1 â€Å") Text2. Text = â€Å"† rs1. MoveFirst While Not rs1. EOF If Combo1. Text = rs1! product Then Text2. Text = Val(rs1! quantity) + Val(Text2. Text) End If rs1. MoveNext Wend Set rs2 = db1. OpenRecordset(â€Å"Table1†) Set rs2 = db1. OpenRecordset(â€Å"Select * from Table1 â€Å") Text1. Text = â€Å"† rs2. MoveFirst While Not rs2. EOF If Combo1. Text = rs2! itemname Then Text1. Text = Val(rs2! quantity) + Val(Text1. Text) End If rs2. MoveNext Wend Text3. Text = Val(Text1. Text) â₠¬â€œ Val(Text2. Text) If Val(Text3. Text)