# Final submission checklist

Audit date: **14 October 2026**. All technically achievable project deliverables and checks are finished. The report, workbooks, presentation, viva materials, real Google Sheets source and real Looker Studio dashboard are included. All three student names/roll numbers are now supplied and inserted; native Tally import remains untested.

## Faculty Option 3 compliance

The original `Miniproject problem statements.docx` is retained unchanged. See `05_Evidence_and_References/Faculty_Compliance_Matrix.md` for the comparison. Option 3's visible numbered requirements end during section 6, after the fixed-cost examples of rent and salaries. Its introduction and objectives also request CVP, budgets, cash flow, working capital, feasibility and recommendations. The detailed later formats, dashboard, PPT and viva materials follow the user's brief and analogous options; they are not presented as unseen faculty wording.

| Requirement | Status | Verified output and evidence |
|---|---|---|
| Business profile and assumptions | Completed | Report and assumptions register: two employees, three products, 26 operating days and 155 net servings per day. Capacity and demand are hypothetical. |
| Startup investment and considered categories | Completed | Funding and Uses and Startup Considerations: INR 170,000 funding equals INR 135,000 specified uses plus INR 35,000 cash reserve. Computers and other categories are explicitly considered without double-counting. |
| Financing and source percentages | Completed | Owner capital INR 120,000 (70.59%); loan INR 50,000 (29.41%); other sources zero. Annual interest of 12% and monthly principal repayment of INR 1,000 are assumptions. |
| At least 30 first-month transactions and required categories | Completed | 130 stable transaction IDs and 286 journal lines; complete ledger, cash book, adjusted trial balance, rectification, final accounts and balance sheet. |
| Rectification and closing adjustments | Completed | INR 5,000 marketing misclassification corrected; utilities accrual INR 1,000, prepaid rent amortization INR 15,000 and depreciation INR 2,000. |
| Complete unit cost sheets | Completed | Three product sheets: material INR 40,820; packaging INR 7,540; labour INR 18,000; production overhead INR 16,000; administration INR 6,000; selling INR 5,000. Full recurring cost totals INR 93,360. |
| Cost behaviour | Completed | Fixed, variable, mixed and one-off classifications. Utilities are held fixed only within the stated illustrative activity range. |
| CVP and break-even chart | Completed | Unit contributions INR 9/18/32; mix 16:9:6; P/V ratio 57.24%; break-even sales INR 78,614.46; theoretical 2,801.20 mixed units, or 91 whole bundles/2,821 units. Margin of safety 30.49%; target-profit calculation and six scenarios. |
| Budgets | Completed | Formula-driven sales, materials, labour, overhead, cash and master budgets. Normalized December profit INR 19,250 and closing cash INR 48,870. |
| Budget versus simulated actual | Completed | Same-period November comparison has zero variances because records were constructed at base assumptions. The separate December-versus-November comparison identifies structural differences, not observed performance variance. |
| Cash flow and working capital | Completed | Operating cash flow −INR 17,254; investing −INR 110,000; financing INR 167,000. Closing cash/bank INR 39,746; current ratio 1.3043 and quick ratio 0.7984. |
| Feasibility and managerial recommendations | Completed | Conditional feasibility, explicit payback limitations and five quantified profit actions. Collecting INR 2,854 receivables releases cash and adds zero profit. |
| Report DOCX and PDF | Completed | Matching native Writer export, 47 pages. All pages visually inspected; full transaction, journal, cash book and trial balance appendices, with ledger closing summary. Full ledger movements remain in Excel. |
| Master workbook | Completed | 39 sheets and 1,496 formulas; native Calc recalculation; zero cached errors or missing results; 68 independent checks. |
| Standalone transaction workbook | Completed | Five-tab XLSX with all 130 transactions and full journal, ledger, cash book and trial balance. |
| PowerPoint | Completed | Editable 12-slide PPTX and matching PDF; Times New Roman, package/font/geometry/reimport checks and native Impress rendering. |
| Viva and speaking plan | Completed | Twenty questions and answers in a two-page PDF; equal approximately four-minute allocations for three members in a one-page PDF. Editable DOCX copies included. |
| References and traceability | Completed | Faculty source, hypothetical user inputs, simulated records and specific externally verified benchmarks are distinguished. Source-to-calculation mapping is included. |
| Accounting validation | Completed | 413 continuation checks (175 accounting plus 238 saved-file checks), financial source hashes unchanged: trial balance INR 289,630 per side; assets INR 177,600 = liabilities INR 53,360 + equity INR 124,240. Cost, profit, cash and CVP reconciliations pass. |
| Input-change verification | Completed | Disposable-copy tea price change from INR 15 to INR 16 increases forecast sales and profit by INR 2,080. Historical GL profit and dated simulated sales remain unchanged. The canonical file was untouched during the test. |
| Real Google Sheets source | Completed | Native import via Google Drive: 78 product-date rows, 26 dates, three products and native date cells. Online revenue INR 113,100, expense INR 106,860 and net profit INR 6,240 verified. Actual URL and API record included. |
| Looker Studio source connector | Completed | Dashboard_Data and Month_KPIs are separately connected to the real native Google Sheet; both connections observed in the report. |
| Looker Studio report and final dashboard | Completed | Five chart configurations and SUM aggregations verified; daily profit added, budget revenue comparison corrected, both pies corrected. Tea and shorter date tests pass, company-wide cards remain fixed. Native one-page PDF renders all charts and readable Times New Roman styling. |
| Genuine screenshots and index | Completed with disclosed rendering limit | Captures 116–133 document actual editor bindings, controls and totals. Their iframe chart areas are blank in this browser; chart rendering is verified in the native Looker PDF. Earlier capture 115 is attributed to the user, and OpenCode intermediates remain separately attributed. |
| Tally-format records | Provided with limitation | Two XML files: 28 ledger masters and 130 journal vouchers. XML syntax is verified; groups align returns and production costs. Native import is untested, and no native company file is claimed. |
| Required root and portfolio separation | Completed | Project files, scripts, intermediates and evidence remain in `E:\FCA_Group_Mini_Project`. The separate Individual Portfolio project was not modified. |
| Student details | Completed | Atharv Chawadimani — RBT24CB004; Guari Gundawar — RBT24CB005; Kunal Patil — RBT24CB007. Report/PPT covers and speaking plan updated; matching PDFs re-exported and changed page/slide 1 visually inspected. |

## Accuracy corrections

The stated unit assumptions imply variable cost **INR 48,360**, correcting the supplied INR 49,920. Contribution is INR 64,740 and recurring operating profit INR 19,740. No invented wastage was added to force the erroneous aggregate. First-month net profit is INR 6,240 after INR 13,000 launch expenses and INR 500 interest.

Production cost of sales is INR 82,360, giving gross profit INR 30,740 (27.18%). It includes fixed direct labour and production overhead; gross profit is distinct from contribution. The cost-centre allocation is illustrative. The first accounting month starts with zero inventory; all-month net purchases INR 60,360 include the initial INR 12,000 purchase, and closing stock INR 12,000 gives consumption INR 48,360. November's 26-day model includes an exceptional opening Sunday on 1 November. Assets, deposits, reserves, expenses, depreciation, interest, principal and drawings are not double-counted.

## Genuine limitations

- Native Looker Studio PDF renders all five charts. In-app browser captures leave the chart iframe areas blank, while real setup panels and live scorecard/filter results are visible. No fabricated chart screenshot or alternate browser bypass was used. Earlier access-block and save-error records are superseded by this successful supported-browser session.
- Tally XML has 28 ledger masters and 130 vouchers, all checked against journal entries; native company creation/import is untested. No native Tally company or successful import is claimed.
- No remaining student name/roll placeholders were found in the submission documents. Faculty name, college, class/semester, course code and submission date were not supplied; no blanks for these occur in the final documents, and visible Option 3 does not prescribe them. Add them only if your institution requires a separate cover format.
- The venture, activity and operating assumptions are hypothetical. November zero budget variance is constructed; December figures are forecasts. Published benchmarks do not establish real supplier quotations, trading results or operating permissions.

All technically achievable deliverables are complete. The allowlisted ZIP and manifest are rebuilt and checked after the final edits. See the accounting, dashboard and document verification records for evidence.

Optional polish verified: visible heading “Hypothetical venture — simulated November 2026” added in unused dashboard space, bold Times New Roman 24px. All 22 original component positions and dimensions are unchanged. The refreshed one-page native PDF renders the heading without overlap or clipping. Genuine capture 133 records the saved viewer heading.

## Final submission audit

Live access readback: Google Sheet is private only to the owner. Looker Studio is Unlisted, with “Anyone on the Internet with the link can edit” (Editor). Both actual URLs open under the signed-in owner. No sharing permissions were changed. Intended faculty recipients/access were not supplied; private Sheet access is not certified for faculty. Local exported files can be submitted without cloud source access.

Visible Option 3 explicitly says “Students may use Tally and Excel.” Its numbered text stops during section 6 after rent and salaries. Native Tally output is therefore not established as mandatory by this option. Tally/company-file requirements in other options are not imported into this scope. XML masters/vouchers are provided and independently checked; native import remains untested.

All available technical checks are complete. Remaining human decisions: confirm faculty cloud access if needed, and any institution-specific cover metadata or additional requirements communicated outside the supplied Option 3 document. No invented identities, native Tally import or faculty-access success is claimed.