Executive Summery

By born, human belongs to a society. Man cannot live alone. So, they use to get together in particular
places in society. A tea stall is such a place. Tea stall is generally very crowd in our country. Every day,
lots of people come here. Though their main purpose is to drink tea but they also spend a long time here
gossiping with others. We can easily find tea stalls in every road side of our city. This tea stall business is
profitable also. Mainly, rickshaw pullers and laborers are regular customer of these stalls. They find it
easy to pass their leisure time there. Moreover, people of other classes also gather at a tea stall. It is the
place of different people. They use to gossip, sing, discuss about news there. So, they also take some
other goods from the stalls. So, a tea stall also sells some other food items such as biscuits, bread, cake,
banana, drinking water, betel leaves, cigarettes, etc. These things also help to gain profit of the staller.

We chose Jalil Mamar Cha shop as a tea stall for our term project. It is located at Green Road; Dhaka.
We chose a local tea store for simplicity, as there only tea is sold. All necessary equipment and associated
things have taken into account while preparing the report. This place is a real center of business of the
city. Because, there are lots of shopping spaces, commercial complexes, school, colleges and universities.
So, a number of students come to Jalil mamar cha shop and buy different kinds of items specially cha.
Jalil mama and his wife run this shop. This stall is established couple of years ago with a small capital. It
is not a big tea stall. Several numbers of people can take their cups of tea there at a time. But if we
consider the number of customers per day, then it is huge. Jalil mama is not properly educated. So, he
generally accounts his costs, sales, profits and other things on an accounts book counting by hand. He
puts all his counting on this book and from this he can measure his profit at the end of the month.

This report is representing several budgets which are the compilation of a master budget. The master
budget is prepared by the combination of all small and necessary budgets in which all the final accounts
have become the main account. The year is divided into four quarter and the final value of the year has
been taken. The column of the year is representing the total amount of all quarters.

Lastly we have concluded with the overall report explanation on the Master Budget.