Karamat Husain Muslim Girls P.G.

College
Nishatganj,Lucknow

A Report on

“Departmental Association in Industries”

For Internship Project

Bachelor of Commerce
(2023-24)
V Semester

Submitted By

……………………………………….

Under the guidance of

Er. Gaurav Nigam
Director (IT & Project)
BSN Infotech Pvt. Ltd.
2/63 Vipul Khand , Gomti Nagar , Lucknow

1
 CERTIFICATE

This is to certify that Mr./Ms ................................................................. a student of B.Com.

from Karamat Husain Muslim Girls P.G. College, Nishatganj, Faizabad Road, Lucknow under
the University of Lucknow has gone through internship in BSN Infotech Pvt. Ltd. and
prepared a Project Report with the title “Departmental Association in Industries”

My contribution however, was mainly in the form of providing practical knowledge of working
culture, different departments and processes in different type of industries.

Signature:

Place: Name:

Date: Designation:

2
 Student's Declaration
I hereby declare that the Internship Project Work with the title “Departmental Association in
Industries” submitted by me for the fulfillment of syllabus requirement for V semester in degree
of B.Com. under the University of Lucknow is my original work and has not been submitted earlier
to any other University /college for the fulfillment of the requirement for any course of study.

I also declare that no chapter of this manuscript in whole or in part has been incorporated in this
report from any earlier work done by others or by me. However, extracts of any literature which
has been used for this report has been duly acknowledged providing details of such literature in the
references.

Signature:
Place: Name:
Date: Student Id:
College : Karamat Husain Muslim
Girls P.G. College ,Lucnow

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 ACKNOWLEDGMENT

Any achievement, be it scholastic or otherwise does not depend solely on the individual efforts
but its successful completion depends on the guidance, encouragement and cooperation of
teachers,instructors,intellectuals, elders and friends. A number of personalities, in their own
capacities have helped me in carrying out this project work.
We would like to take this opportunity to thank them all.

First and foremost we would like to thank Dr. Huma Khwaja, Principal, Karamat Husain
Muslim Girls P.G. College ,Lucknow, for his moral support towards completing our project
work.

We would like to thank ……………….., Head of Department Commerce,

……………..Commerce Department, Karamat Husain Muslim Girls P.G. College ,Lucknow,
for his valuable suggestions and expert advice.

We deeply express our sincere gratitude to our internship project mentor Mr. Bipin Kumar
Srivastava,Mr. Gaurav Nigam,Mr. Saurabh Shukla,BSN Infotech Pvt. Ltd, for his able
guidance, regular source of encouragement and cooperation throughout this project.

We thank …………………………………………… for their constant support and

encouragement.

Signature:
Place: Name:
Date: Student Id:
College : Karamat Husain Muslim
Girls P.G. College ,Lucnow

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 TABLE OF CONTENTS

Introduction ..................................................................................................................... 6-15

University of Lucknow .......................................................................................................... 6

Karamat Husain Muslim Girls P.G. College ........................................................................ 9

Internship ............................................................................................................................. 12
Internship Project Topic ...................................................................................................... 13
Internship provider Company .............................................................................................. 14
Internship provider Company Detail ................................................................................... 14
Project Report -Industry ........................................................................................... 16-20
Objective of Internship ....................................................................................................... 16

Company Constitution ........................................................................................................ 16

Type of Industries ............................................................................................................... 17
Industries in Uttar Pradesh.................................................................................................. 20
Project Report – Department in Industry........................................................... 23-38
Departments in Industry ..................................................................................................... 23

Time Office /Security Department ..................................................................................... 24

Human Resource Department (HR).................................................................................... 27
Accounts & Finance Department........................................................................................ 29
Purchase Department .......................................................................................................... 35
Sales/Marketing Department .............................................................................................. 38
Analysis ............................................................................................................................. 39
Conclusion ........................................................................................................................ 41
Limitations of Internship Project ............................................................................ 42
Recommendation for Future assignment .............................................................. 42
References......................................................................................................................... 43

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 Introduction

1. University of Lucknow
The University of Lucknow founded in 1920 is a public state university based in Lucknow,
Uttar Pradesh. University of Lucknow is one of the oldest government owned institutions
of higher education in India. LU's main campus is located at Badshah Bagh, University
Road area of the city with a second campus at Jankipuram. It is the largest state university
of Uttar Pradesh.

LU is a teaching, residential and affiliating university, organized into 556 colleges and 17
institutes, located throughout the city and other surrounding areas. It is also one of the oldest
residential universities of India. The University has jurisdiction over colleges in five
districts- Lucknow, Raebareli, Hardoi, Sitapur and Lakhimpur Kheri.

The University of Lucknow is the first public university in the State of Uttar Pradesh to be
accredited with A++ status by the National Assessment and Accreditation Council
(NAAC).

1.1 History
The idea of establishing a university at Lucknow was conceived by Raja Sir Mohammad
Ali Mohammad Khan, Khan Bahadur, K.C.I.E. of Mahmudabad. He contributed an article
in then popular newspaper, The Pioneer, urging the foundation of a university at Lucknow.
Later Sir Harcourt Butler was appointed Lieutenant-Governor of the United Provinces, and
was also made Mohammad Khan's well-known interest in all matters, specially in
educational matters. The first step to bring the university into being was taken when a
General Committee of educationists and persons interested in university education
appointed for the purpose, met in conference at Government House, Lucknow, on 10
November 1919. At this meeting Sir Harcourt Butler, being the chairman of the committee,
outlined the proposed scheme for the new university.

During the month of April 1920, Mr. C.F. de la Fosse, the then Director of Public
Instruction, United Provinces, drew up a Draft Bill for the establishment of the University
of Lucknow which was introduced in the Legislative Council on August 12, 1920. It was
6
then referred to a Select Committee which suggested a number of amendments, the most
important being the liberalising of the constitution of the various University bodies and the
inclusion of a Faculty of Commerce; this Bill, in an amended form, was passed by the
Council on October 8, 1920. The University of Lucknow Act, No. V of 1920, received the
assent of the Lieutenant-Governor on November 1, and of the Governor-General on
November 25, 1920.
The Court of the University was constituted in March, 1921, and the first meeting of the
Court was held on March 21, 1921, at which the Chancellor presided. The other University
authorities such as the Executive Council, the Academic Council, and theFaculties came
into existence in August and September, 1921. Other Committees and Boards, both
statutory and otherwise, were constituted in course of time. On July 17, 1921, the University
started teaching -- both formal and informal. Teaching in the Faculties of Arts, Science,
Commerce, and Law was being done in the Canning College and teaching in the Faculty of
Medicine in the King George's Medical College and Hospital.
The Canning College was handed over to the University on July 1, 1922, although previous
to this date the buildings, equipment, staff, etc., belonging to the Canning College had been
ungrudgingly placed at the disposal of the University for the purposes of teaching and
residence.
The King George's Medical College and the King George's Hospital were transferred by
the Government to the University on the March 1, 1921.

The following three Colleges provided the nucleus for the establishment of the University:
 King George's Medical College. (Now Known as King George's Medical
University)
 Canning College.
 Isabella Thoburn College.

1.2 Vision
To develop human resource for furtherance of knowledge through teaching, research
and innovation and to rank amongst the top educational institutions of the world for
better service to humanity in general and our nation in particular.

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1.3 Mission
To be a university driven by values enriched with diverse cultures and promote
economic, social and spiritual advancement for an egalitarian society.

1.4 Governance
Hon'ble Chancellor - Hon'ble Smt. Anandiben Patel
Vice Chancellor – Prof. Alok Kumar Rai
Registrar – Dr. Vinod Kumar Singh
Finance Officer – Ms. Himani Chaudhary

1.5 University at a Glance

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2. Karamat Husain Muslim Girls P.G. College
Karamat Husain Muslim Girls P. G. College is with a noble mission of educating the
girls of the society, aims at the all around development of all students. The person with
such a noble and virtuous mission in his mind was Justice Sayyed Karamat Hussain,
after whom the college has been named. He lost his parents in his early childhood and
was brought up and groomed by his uncle Sayyid Hamid Hussain in Lucknow. He
started his career as the head Maulvi of the newly founded Raj Kumar college of Dr.
Stratton.

Karamat Hussain always had an aspiration to serve mankind by becoming a doctor but,
life had something else in store for him. At the age of 32, he went along with Raja of
Narsinghgarh to England where he obtained a law degree. Later, when he returned to
India, he realized that the Muslim boys who received their education from abroad were
poles apart in their thoughts with the Muslim girls of India as they were ignorant and
uneducated. Hence there was an upheaval of social crisis in the Muslim community. In
order to iron out these differences Karamat Hussain came up with a resolution of
women education at the Educational Conference in Allahabad in 1890, unfortunately
this suggestion of his was repudiated.

On his arrival to Lucknow in 1912 he founded the Muslim Girls’ School at Kabootar
Wali Kothi in Kaiserbagh, which he acquired on rent basis. The school started with the
strength of six girls who were from noble and reputed families. It was an endeavor to
incite the Muslim girls of the lower strata to adopt this formal educational system.
Initially the muslim community was disgusted by this idea of women education. The
seniors of the community were perplexed and full of apprehensions with the exposure
and frequent movement of the girls out of their homes. It was contemplated a taboo in
the Muslim community for the girls to move out of their place of abode, who were
subjected to purdah system.

Keeping this in mind a hostel facility was also made available to the girls from the very
next day of the establishment of the school. In the 1925 the school moved to a new
building across the river in the newly developing suburbs of Lucknow, where it stands
now. Having regards to his long services to the cause of women education, this Muslim
Girl’s school was named after Justice Karamat Hussain. The principal of the new
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 Muslim Girls’ School was Miss Amina Pope, an English woman who had come to India
in 1910.

As time passed by, the strength increased manifold and in 1924 High School was
opened, soon it rose to the status of Inter College in 1936, and eventually a degree
college in 1946 with undaunted efforts of its manager Syed Shuaib Ahmed, the college
became Post Graduate in 2000, B.Sc. in 2002, B.Ed. in 2005 and B.com. in 2013. Ever
since the college started blooming it witnessed the increasing interests of students in
sports. Their inclination led the school to the level of excellence in N.S.S, Hockey,
Javelin, Badminton, Shot-put, Basketball, High Jump, Long Jump and the
establishment of the first firing range among other colleges. It is a matter of great pride
that our hockey team is the best in Uttar Pradesh and has the distinction of winning at
the national level. It has been adopted as Girls Hockey Teaching Centre by Sports
Authority of India.

2.1 Vision
To make an Institute of learning comparable to the best in the country, with special
commitment to women's education and cultural heritage of India.

2.2 Mission
The mission of the college is reflected in its logo "TALABULILM-E-FARIZA". This
is saying from the holy hadith and it means "Acquisition of knowledge is one's duty”.

Thus the college is committed to develop skills in women and make them well versed
in modern education & technology, while imbibing social sensitivity and environmental
consciousness for the betterment of self and society.

2.3 Objectives

 To educate the muslim women of India and to extend this service to women
from other communities also.
 To promote and provide opportunities for academic excellence by developing
critical thinking and adding new perspectives to the world of knowledge.
 To promote students integrated spiritual, moral, cultural and physical
development.

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  To instill confidence and a sense of self-reliance and self-esteem among the
students.
 To develop an ability to use knowledge to transform lives.
 To empower students by preparing them for the challenges and complexities of
life in the twenty first century based on a strong value system.

2.4 Governance
Management Committee
Abdul Hakim Sahib - President
Javed Ahmad Sahib – Sr. Vice President
Syed Shuaib Ahmad Sahib - Secretary / Manager

Dr. Huma Khwaja - Principal

2.5 College Website

College Website URL:
http://karamatgirlspgcollege.org

Library Website URL:

http://library.karamatgirlspgcollege.org

2.6 Commerce Department

Ms. Rafat Fatima
Ms. Zareen Anjum
Ms. Padma Mishra

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3. Internship
The internship project is a structured academic opportunity that is part of the Bachelor of
Commerce -V semester in curriculum prescribed by the University of Lucknow. An
internship is any carefully monitored work or service experience in which a student has a
learning goal and reflects actively on what she is learning practically throughout the
experience.

Internships aim at enabling the students to get a practical exposure to the

working/functioning of the industry by providing an opportunity to substantiate their
classroom learning with practical experience.

Students should have an opportunity to enhance those skills, obtain the perspective of a
work environment and benefit from a mentor or supervisor's experience and advice.

3.1 Goals of Internship

University has introduced Internship project for student of Bachelor of Commerce in their
V semester for following goals –

 To provide practical exposure to the students to work in the field of finance,

banking, Human Resource Management, Accounting and research.
 To bridge the gap between classroom teaching and practical requirement of work
life in different type of organisation.
 To make the students aware about working process, procedure, ethics, work
discipline and punctuality.
 To develop the passion for professional Life and readiness for future challenges.
 Industry Ready skills for placement in different sector of industries which includes
Accounts & Finance, Banking, Service, Retail, Logistic, Office Management and
Research.
 Exposure towards working culture of industry.
 Study of functioning & operations of different departments of industry.
 Develop thinking power , visualization capacity and problem handling skills.

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3.2 Benefits of Internship
 Preparing the students for journey from academia to Industry
 Create awareness among students about ownership of their own professional life in
terms of time management, productivity, efficiency, accountability and work life
balance.
 To promote the students in different fields like in banking, finance, marketing, and
accounting.
 Create value addition among students.
 Increase the chances for employability of students.
 Overall development of students for professional roles as Accountant, Financial
Analyst, Charted Accountant, Teacher, Back Office Support, Operation support and
Management etc.
 Impart appropriate knowledge and information to the students in preparation for
professional reports.

4. Internship Project Topic

In the present scenario highest volume of jobs are generated from different types of
Industries. Different sectors of Industry is having career opportunity as per demand for
specific knowledge, experience and expertise but students are unable to take advantage of
this due to lack of proper guidance in right direction.

I have completed internship project on Departmental Association in Industries. We must

be aware of process and working of different departments of industries, so that their
practical knowledge will enhance our skills and chances of better opportunities in future.

5. Internship provider Company

I have gone through internship project from BSN Infotech Pvt. Ltd.
BSN Infotech Pvt. Ltd. is a renowned and leading Lucknow based CMMI Level 3, ISO
27001:2013 and ISO 9001:2015 certified company offering a range of IT-related services
to Uttar Pradesh Govt., Central Govt. and esteemed Private Organizations since 2003.

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5.1 About Company
BSN Infotech Pvt. Ltd. is a professionally managed IT company working for the past 20
years in the field of Software development, Mobile App, Website and ERP Solution in the
Education, Accounting & Finance field for private and Government sector.

Company having following ERP solution / software products which are successfully
implemented for large number of clients –

VidyaWell – Cloud based School/Institute/College Management ERP

Account Well - Complete business accounting and inventory software
Payroll – Complete human resource management system
Web Portal – Banaras Hindu University (BHU)
(https://bhu.ac.in)
Secondary Education Department, Uttar Pradesh
(https://schoolgradingmadhyamikshiksha.in)

BSN Infotech Pvt. Ltd is successfully providing experienced and skilled staff to various
departments of Govt. of Uttar Pradesh, Govt. of India and private sector for the past 8 years.

5.2 Strength of Company

 20 Years of Experience
 600 Software Project Completed
 1000 Happy Clients
 16000 Employment provided by Company till 31.03.2022

5.3 Services by Company

 Software Development
 Website Development
 Mobile App Development
 Call Centre Management
 Web Hosting & SSL
 Graphics Designing
 Digital Marketing

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 Project Management Consultancy
 Staffing Solution
 Online Job Oriented Training - VidyaBridge

5.4 Management of Company

Mr. Bipin Kumar Srivastava – Chairman & Managing Director
Mr. Gaurav Nigam – Director (IT & Projects)
Mr. Gaurav Srivastava – Director (Operations)

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 Departmental Association in Industries
Objective of Internship
Study of Industries, their departments and what type of association required
between them for better productivity. Practical exposure for working process,
procedure and culture of Industry and its departments.
1. Company Constitution
The word company in everyday usage, implies an assemblage of persons for social purpose,
companionship or fellowship. The word ‘company’ is derived from the Latin word ‘com’ i.e.
with or together and ’panies’ i.e. bread.
According to justice Marshal, “A corporation is an artificial being, invisible, intangible and
existing only in the contemplation of law.”

In the same manner, lord justice Hanay has defined a company as “an artificial person created
by law with a perpetual succession and a common seal.” A common thread running through
the various definitions of ‘company’ is that it is an association of persons created by law as a
separate body for a special purpose. At the same time, definitions have laid down certain
characteristics of a corporate organization, which make it out as a separate and unique
organization which enables the people to contribute their wealth to the capital of the company
by subscribing to its shares and appointing elected representatives to carry out the business.

16
 2. Type of Industries

2.1 Heavy Industries

Heavy industry is an industrial sector characterized by one or more features such as big and
heavy products, large and complicated equipment and infrastructure, or numerous procedures.
Heavy industry is an important part of many countries’ economies, and it employs millions of
people worldwide.

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Benefits of Heavy Industries
 Creates more job opportunities
 Encourages cyclical investment
 Leads to significant innovations
 Strengthens the regional infrastructure and economy
 Provides services to larger entities and governments
 Develops heavy machinery, tools, equipment, huge facilities, etc.

Example of Heavy Industries

 Aerospace
 Shipbuilding
 Mining
 Machine tool building
 Locomotive manufacturing
 Steel production
 Chemical production
 Construction of large buildings and infrastructure
 Vehicle production
 Oils and Gases

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2.2 Small Scale Industries (MSME Unit)
Small Scale Industries (SSI) are those industries in which the manufacturing, production and
rendering of services are done on a small or micro scale. These industries make a one-time
investment in machinery, plant, and equipment, but it does not exceed Rs.10 crore and annual
turnover does not exceed Rs.50 crore.

The SSI’s are the lifeline of the economy, especially in developing countries like India. These
industries are generally labour-intensive, and hence they play an important role in the creation
of employment. SSI’s are a crucial sector of the economy both from a financial and social point
of view, as they help with the per capita income and resource utilization in the economy

Benefits of Small Scale Industries

 To create job opportunities for the population.
 To help in the development of the rural/urban both areas of the economy.
 To play an active role in reducing the regional imbalances in the nation.
 To help in improving the standard of living for people in rural areas.
 To ensure there is equal distribution of wealth and income

Example of Small Scale Industries

 Paper Bags industries
 Leather goods manufacturing industries
 Small toys manufacturing industries
 Bakeries
 School stationeries
 Water bottles manufacturing industries
 Beauty parlors
 Pickle manufacturing industries
 Incense sticks manufacturing industries
 Paper plate manufacturing industries
 Perfume & Fragrance Oil
 Goods Export

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3. Industries in Uttar Pradesh

List of District-wise Major Industries in Uttar Pradesh

District Major Industries
Agra Leather, Handicrafts, Marble
Aligarh Locks, Brassware, Glass, Handloom, Hosiery, Machine Tools
Allahabad Food Processing, Cotton Textiles, Handloom, Furniture, Gold Jewelry
Ambedkar Nagar Handloom, Powerloom
Amethi Powerloom, Textiles
Amroha Handloom, Powerloom, Steel Furniture
Auraiya Textiles, Chemicals
Azamgarh Handloom, Powerloom, Agro-based Industries
Baghpat Paper, Sugar, agro-based industries
Bahraich Jute, Rice Mills
Ballia Powerloom, Handloom, Chemicals
Balrampur Sugar, Paper, Power
Banda Cloth Printing, Handloom, Powerloom
Barabanki Handloom, Powerloom, Agro-Based Industries
Bareilly Furniture, Rice Mills, Cotton Textiles, Handicrafts
Basti Handloom, Powerloom, Agro-Based Industries
Bhadohi Carpet, Handloom, Powerloom
Bijnor Sugar, Paper, Steel, Agro-Based Industries
Budaun Sugar, Cotton Textiles
Bulandshahr Sugar, Ceramic, Chemicals
Chandauli Power, Textiles
Chitrakoot Handloom, Powerloom
Deoria Handloom, Powerloom, Agro-Based Industries
Etah Textiles, Agro-Based Industries
Etawah Textiles, Ceramics
Faizabad Handloom, Powerloom, Agro-Based Industries
Farrukhabad Textiles, Agro-Based Industries
Fatehpur Handloom, Powerloom, Agro-Based Industries
Firozabad Glass, Bangles, Toys
Gautam Buddha Nagar Electronics, Software, Engineering Goods
Ghaziabad Steel, Drugs and Pharmaceuticals, Railway Equipment
Ghazipur Handloom, Powerloom, Agro-Based Industries
Gonda Sugar, Cotton Textiles
Gorakhpur Textiles, Sugar, Brassware, Sports Goods
Hamirpur Powerloom, Agro-Based Industries
Hapur Powerloom, Steel, Agro-Based Industries
Hardoi Sugar, Handloom, Powerloom
Hathras Ceramic, Agro-Based Industries
Jalaun Textiles, Ceramics, Agro-Based Industries
Jaunpur Handloom, Powerloom, Agro-Based Industries
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 Jhansi Textiles, Ceramics
Kannauj Perfumes, Tobacco, Textiles
Kanpur Dehat Leather, Powerloom
Kanpur Nagar Leather, Textiles, Plastics
Kasganj Powerloom, Agro-Based Industries
Kaushambi Textiles, Handloom, Powerloom
Kheri Sugar, Agro-Based Industries
Kushinagar Sugar, Ceramics, Powerloom
Lalitpur Textiles, Powerloom, Agro-Based Industries
Lucknow Textiles, Handicrafts, Aeronautics, Machine Tools
Maharajganj Sugar, Paper
Mahoba Granite, Powerloom, Agro-Based Industries
Mainpuri Textiles, Agro-Based Industries
Mathura Chemicals, Textiles
Mau Handloom, Powerloom, Agro-Based
Meerut Textile, Sports Goods, Metalware, Engineering
Mirzapur Carpet, Brassware, Power Generation, Stone Cutting
Moradabad Brass Handicrafts, Furniture, Metal, Glass, Wood
Muzaffarnagar Sugar, Paper And Pulp, Agricultural Tools
Noida Software & IT, Electronics, Textile, Auto, Consumer
Pilibhit Sugar, Agricultural Tools
Raebareli Railway and Locomotive, Agro-Based, Handicrafts
Rampur Sugar, Furniture, Metalware, Handicrafts
Saharanpur Wood Carving and Furniture, Paper and Pulp, Sugar
Shahjahanpur Sugar, Leather Goods, Handicrafts, Agriculture
Sitapur Sugar, Agricultural Tools, Handicrafts, Furniture
Sonbhadra Mining, Power Generation, Aluminum, Cement
Unnao Leather, Textiles
Varanasi Silk Weaving, Power Generation, Chemicals, Fertilizers

3.1 IT Industry in UP
With the availability of skilled manpower, infrastructure, and other facilities, IT and Software
are one of the major industries in Uttar Pradesh. The State has over 30 Special Economic
Zones (SEZs) as well as 40+ IT Parks. Several small-scale and medium-sized IT companies
have set up bases in the State’s many districts providing services such as software development.
The Uttar Pradesh district of Noida is a leading IT cluster of the country. Some of the major IT
companies operating in Noida and Greater Noida include HCL Technologies, TCS, Infosys,
Wipro, and Adobe.

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3.2 Manufacturing Industries in Uttar Pradesh
The manufacturing industry is a vital part of the Indian economy, and Uttar Pradesh is a major
contributor to this industry. The state has several manufacturing clusters that produce a wide
range of products such as automobiles, electronics, and textiles.

Type of Description
Production
Electronics The state government has set up several electronic manufacturing
clusters to encourage the growth of this industry. Some of the major
electronics companies in Uttar Pradesh include Samsung, Vivo,
and OPPO.
Automotive The automotive industry is one of the major industries in Uttar Pradesh,
with major players like Tata Motors, Honda, and Yamaha having set
up manufacturing units in the state.
Chemical The state has several chemical clusters, including ones in Kanpur and
Lucknow. Some of the major chemical companies in Uttar Pradesh
include Tata Chemicals, UPL, and IFFCO.

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 Departments in Industry

Every Industry is having number of Department which may vary with type, sector and scale
of Industry. These Departments works in association with each other so that desired
objective and output achieved from its operation.

Major Departments in Industry

1. PLANNING & POLICIES
2. TIME OFFICE /SECURITY
3. ACCOUNTS & FINANCE
4. PERSONAL/ADMINISTRATION
5. HUMAN RESOURCE
6. PURCHASE
7. SALES/MARKETING
8. AUDIT
9. LEGAL & COMPLIANCES
10.IT DEPARTMENT

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4.1 Time Office /Security Department
Time office plays an important role in managing and controlling the works of Management.
Time office is a method which is to be adopted in organization for controlling working time
and with the help of time office working process of business or organization is controlled.

In time office first of all one Register is maintained at the office entrance where in / out time
of staff and others are recorded. And because of this organization has record of all those who
comes and goes out from the organization.

This record can be used as proxy or support at the time of any mis-happening in the organization
for investigation.

24
The steps to be followed in time office -
1. Time office record details regarding in/out time of staffs of organization.

2. It records details regarding persons other than staff who comes in the organization and
to whom he/she wants to meet with purpose.

3. It records details regarding incoming and outgoing of materials.

4. Information recorded in time office is used to discourage theft of materials from office.

5. It maintains the records of day to day consumption of materials which is transferred

from store department in operational department.

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Advantages of Time office -

 To have control on staff- Time office records the In/out time of staff which helps in

controlling the staff.

 It records details regarding others coming in office with the help of time office complete

information regarding person coming in the office with his/her name, address and

purpose is recorded.

 It records details regarding incoming and outgoing of materials: Time office helps in

recording information regarding materials coming and going out of office and its types.

So, authority can get information regarding all this at gate entrance register.

 It helps in making Daily material Receipt.

 Time office can be presented as proxy: For settle down the disputes or any

misunderstanding between staffs, and management time office can be used as Proxy.

 To maintain security system: Time office plays an important role in maintain security

system.

Time Office is a very important department and work as Entry Gate of Industry. Some of

industry are having security department which will perform all the task of Time Office. Entry

of workers, employees and any outsider is granted from this point after proper verification

and authentication.

Entry Pass, checking of belongings and material done at this point therefore in case of

industries involve in sensitive work and prone to accident activities (Defense , Chemical ,Oil

& Gas ,Power Generation , Boiler Area etc.) ,it is very important that extra security checks

and controls should be maintained to avoid any mishappening.

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4.2 Human Resource Department (HR)
HR department plays a key role in developing, reinforcing and changing the culture of an
organisation. Salary, compliance, performance management, training and development,
recruitment and onboarding and reinforcing the values of the business are all essential elements
of business culture covered by HR.

Major activities performed by HR -

 Manpower Requirement Analysis
 Screening and Interview
 Recruitment Process
 Deployment
 Employee Record Management
 HR Policy
 Retention Policy
 Reward & Recognition
 Balance between Employee & Employer
 Industrial Relationship
 EMS Software
27
HR department will work on following important activities with association to other
departments –

4.2.1 Salary Register

Salary register means that registers in which record of salary of each employee and other
benefits given to them are maintained. It provides details regarding -
 Basic Salary
 Dearness allowance
 City compensatory allowance
 Other allowances like
 House Rent Allowance
 Medical allowance
 Children education allowance
 Hostel allowance etc.

4.2.2 Deduction
There are certain amounts which are deducted by an employer from his employee’s salary
are known as deduction.
In other works Deductions means that amount which is reduced from the salary and these
amount is either deposited with employer or with Governments recognized Account for the
benefit of employee in future.
These deductions include following:
1. Provident Fund
2. ESIC
3. Group Insurance
4. Loan

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4.3 Accounts & Finance Department
Accounting and finance are two most important factor of a successful business.
Accounting is the art of recording, classifying and summarizing in a significant manner and in
terms of money, transactions and events which are, in part of least, of a financial character, and
interpreting the result thereof.

Accountants and small business owners monitor the cash flows of the business daily operation
by using the balance sheet. If done correctly, this will be a great help for them to control the
business financial future and will provide better understanding where the company's money is
going and coming from.

Accounting is important as it keeps a systematic record of the organization's financial

information. Up-to-date records help users compare current financial information to historical
data.

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4.3.1 Book Keeping
Book keeping is a part of accounting and is concerned with the recording of financial data in
the books of accounts. It is the process by which a record of financial transactions are
maintained.
Thus, book keeping is concerned with -
 Identifying financial transactions and events.
 Measuring financial transactions and events.
 Recording the financial transactions and events so identified in the books of accounts.
 Classifying recorded transactions and events, i.e., posting them into ledger accounts.

4.3.2 Voucher
A voucher is a document that shows the details of a transaction for any goods that have been
purchased or any service that has been rendered. It can be said to be a written document that
supports the entries made in the record books that helps in verifying the accuracy of the
transactions.
While making the voucher, the transaction related narrative should be written completely with
all the facts and after presenting it, entry should be made in the accounts book only after the
signature of the authority.
In this way, a voucher is a written document for any transaction and it is also a proof/evidence.
It is necessary to have complete information, related evidence and signature etc. in the voucher.
In case of any dispute related to transaction, all types of information is obtained through
voucher only.
Types of Vouchers -
(i) Sales Voucher
We use Sales Voucher when we sell any goods in our business, whether on credit
or in cash, then we enter it in the Sales Voucher. We record all the events related to
the sale in the voucher and again in the Accounts Book.

(ii) Purchase Voucher

We use purchase Voucher when we purchase/buy any goods in our business,
whether on credit or in cash, then we enter it in the Purchase Voucher. We record
all the events related to the purchase/buy in the voucher and again in the Accounts
Book

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 (iii) Receipt Voucher
We use this voucher when receives cash in any way in the business, whether a
customer is giving or any kind of cash payment is received or any kind of rent is
being received. All these types entry is made in the receipt voucher. The entire
details must be recorded in the voucher and it must also have the signature of the
person concerned.

(iv) Payment Voucher

We use this voucher when a businessman is giving cash from his business to any
other person, whether it is a vendor/party or cash payment is being made for any
other item. All of these types of payments entry will be done in voucher. In this too,
all the facts mentioning all the events should be recorded completely.

(v) Contra Voucher

This voucher is used when you have to transfer money between cash to bank, bank
to bank, bank to cash in your business, then contra voucher is used.

(vi) Journal Voucher

Journal voucher is used or needed when you have to make any kind of adjustment
in the accounts, under this you can shift the amount from one account to another.

4.3.3 Subsidiary Book

In a business most of the transactions generally relate to receipts and payments of cash, sale
of goods and their purchase. It is convenient to keep separate register of each such class of
transactions one for receipts and payments of cash, one for purchase of goods and one for
sale of goods. A register of this type is called a book of original entry or of prime entry. For
transactions recorded in such books there will be no journal entry.
The system by which transaction of class are first recorded in the book, specially meant for
it and on the basis of which ledger accounts are then prepared is known as the practical system
of book keeping or even the English system. It should be noted that in this system, these is
no departure from the rules of double entry system.

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These books of original or prime entry are also called subsidiary books since ledger accounts
are prepared on the basis and without the further process of ledger posting, a trial balance
cannot be taken out. Normally, the following subsidiary books are used in a business -
 Purchase books
 Sales books
 Bank books
 Journal books
 Incentive and commission books
 Stock books
 Invoice books
 Receipt books
 Miscellaneous books (as per requirements)

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4.3.4 Ledger
After recording the transactions in the journal, recorded entries are classified and grouped in to
by preparation of accounts and the book, which contains all set of accounts (viz. personal, real
and nominal accounts), is known as ledger. It is known as principal books of account in which
account wise balance of each account is determined.

A ledger account has two sides – debit (left part of the account) and credit (right part of the
account).Each of the debit and credit side has four columns.
1. Date
2. Particulars
3. Journal folio i.e. page from where the entries are taken for posting and
4. Amount.

ACCOUNT
Dr. Cr
Date Particulars J.F. Amount(Rs) Date Particulars J.F. Amount(Rs)

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4.3.5 Trial Balance
Preparation of trail balance is the third phase in the accounting process. After posting the
accounts in the Ledger, a statement is prepared to show separately the debit and credit balances.
Such a statement is known as the trial balance. It may also be prepared by listing each and
every account and entering in separate columns the total of the debit and credit sides.
Whichever way it is prepared, the totals of the two columns should agree. An agreement
indicates reasonable accuracy of accounting work, if the two sides do not agree, and then there
is simply an arithmetic error.

This follows from the fact that under the double entry system, the amount written on the debit
sides of various account various account is always equal to the amount entered on the credit
sides of other accounts and vice versa. Hence the totals of the credit balance. Once this
agreement is established, there is reasonable confidence that the accounting work is tree from
clerical errors, though is not proof of cent per cent accuracy, because some error of principle
and compensating errors may still remain. Generally, to cheek the arithmetic accuracy of
accounts, trail balance is prepared at monthly intervals. But because double entry system is
followed, one can prepare a trail balance any time. Though a trail balance can be prepared any
time but it is preferable to prepare it at the end of the accounting year to ensure the arithmetic
accuracy of all accounts before the preparation of the financial statements. It may be noted that
trail balance is a statement and not an account.

TYPE OF TRIAL BLANCE FORMAT

Trial Balance

(A) (B) (C)

General Trial Balance Group Trial Balance Detail Trial Balance

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4.4 Purchase Department
Purchase department helps you to only purchase products as needed and reduce the holding
costs of inventory that doesn't sell. An accurate purchasing projection means that your
purchasing costs are kept down and you're not spending money that you don't need to spend.
This is very beneficial in the process of Stock reconciliation process, Stock actual position,
where material is?

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4.4.1 Indent
Indent is a form which records the information regarding requirements of the departments. It
records the complete details. It records the complete detail regarding name of the item, quantity
and other parameters which are necessary to do a job.

With the help of indent only, requirements, are sent by everyone to his department, stores and
purchase department which helps in calculating the overall requirement. So, that purchases can
be made accordingly.

PERFORMA OF INDENT
Firm name …………………….
Firm Address ………………

Indent No. ________ Department ___________

Indent date _______ Issuing Authority_______
Receiving Department ___

S.No. Particulars of Requirements Quantity Specification

Issuing authority Indent Passing Authority

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4.4.2 Daily Material Receipt
DMR is a system in which information is managed regarding thins coming in the organization
daily. DMR can be used in industries like Business concern, Real estate, construction unit etc.
under this system a register is kept at the entrance gate which information is immediately record
as things are received. This register is known as DMR book.

Performa of DMR book

DMR No. …………….. Organisation Name ………………….

DMR date ……………. Organisation Address ……………….
Receiver name ……….. Site Incharge ………………………..
Designation of Receiver Project/Work Name …………………

S.No. CM/ P.O. Description of goods Specification Party Remark

Challan Bill No. Item Quantity Details Name
No. Name

Create Incharge Site Incharge Sign.

Sign.

DMR is prepared in 3 copies in which 2 copies are sent to two departments one is purchase
department and other is accounts department. DMR can be used for auditing, cross checking
and passing bill but in spite of having DMR and entry in DMR book certainty of payment is
not necessary.

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 4.5 Sales/Marketing Department
Sales and marketing have distinct roles in business. Sales is about closing deals and generating
revenue through direct interaction with customers. Conversely, marketing takes a broader
approach, creating awareness, building relationships, and driving long-term sales growth.

In its formal usage, marketing serves as the umbrella function that manages advertising,
promotions, public relations and sales. Marketing functions include research and development,
pricing, distribution, customer service, sales and communications. In its narrowest form, a sales
department advises the marketing department based on its feedback with customers and focuses
on customer contact to drive sales. The marketing department tells the sales staff what to
emphasize and what sales tools is will use.

Department has to execute following major activities –

 Preparing sales plans
 Market research
 Development of promotional plans
 Monitor competition
 Conduct and manage marketing campaigns
 Coordinate with the business development team
 Setting sales goals
 Social media Promotion
 Identify new marketing opportunities
 Preparing reports
 Receive customer feedback
 Setting marketing strategy
 Create and manage brand image
 Answers questions from clients
 Building customer relationships
 Communicate with other divisions
 Creating and overseeing marketing campaigns
 Customer relationship management
 Identify and research target audience
 Innovation
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 Analysis
India is having large number of companies operated in different sector.
Interesting data regarding Companies and LLP (Limited Liability Partnership)
which are governed by Registrar of Companies (ROC) inform that A total of
70,432 Public Companies and 14,10,637 Private Companies were active till
30th June 2022, after taking into account 50 Private Companies which were
converted to Public Companies and 60 Public Companies that were converted
to Private Companies during June 2022

As per Data available in website of Ministry of Company Affairs (MCA) sector

wise distribution of active companies is given in below chart -

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 Employment is generated across various sector of industries which can be
observed as per graph given below –
Number of people employed across major sectors in India in financial year
2023 (in millions)

Courtesy: Data from https://www.statista.com/statistics/1283990/india-sector-wise-employment

These sector of industries are having different type of departments and job are
created for various job roles in these departments. Companies having more
number of department are having more number of job opportunities.

In any industry, different departments play crucial roles in ensuring the overall
success and efficiency of the organization. The importance of each department
may vary depending on the nature of the industry, but generally, key departments
contribute in specific ways.
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 Conclusion
I have gone through Internship project as per requirement of our curriculum and
done study of working of Industry and its different departments. I have focused
on following departments of industry and done comprehensive study in respect
of objective, process, procedure and working –
1. TIME OFFICE /SECURITY
2. ACCOUNTS & FINANCE
3. HUMAN RESOURCE
4. PURCHASE
5. SALES/MARKETING

These departments are very important for running a successful business and these
department may have varying strength in terms of numbers & activities as per the
size and type of industry. Departments follow a complex strategies and
experience oriented processes as per need of business for decision making in
policies and operations.

The interdependence of these departments highlights the importance of effective

communication and collaboration within an organization. Each department
contributes to the overall success and sustainability of the business. The structure
and significance of these departments may vary across industries and
organizational sizes.

Every Student/Professional/Job-seeker/research student must be aware of

industry and their departments, which will help them to build confidence and
smooth visualization of working culture.

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 Limitations of Internship Project

While internships provide valuable hands-on experience and insights into

industry departments, there are certain limitations associated with internship
projects in studying industry departments -
1. Limited Duration
2. Primary Level Perspective
3. Missing study of internal complex functioning
4. Day to Day operation handling
5. Interpersonal relationship & challenges
6. Varied Departmental Structures
7. Confidentiality Concerns
8. Industry Specific Challenges
9. Resource Constraints

Interns may not be involved in high-level strategic decision-making processes.

This lack of exposure can limit their understanding of how decisions at the
executive level impact the department and the organization as a whole.

Despite these limitations, internships remain valuable for gaining practical

experience, networking, and applying theoretical knowledge in a real-world
setting. To mitigate these limitations, we can actively seek opportunities to
engage with team members, ask questions, and express their interest in
understanding the broader context of the department's operations.

Recommendation for Future assignment

Detailed study of a particular department with changing Industry Type and
Industry size scenario can be done. This study may include data collection from
different sources and its matching with data available practically.
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 References
1. “Industrial Organisation and Management" by B. Bhattacharyya
2. "Human Resource Management: Text and Cases" by K. Aswathappa
3. Website of University of Lucknow
4. Website of Karamat Husain Muslim Girls P.G. College
5. Website of Ministry of Company Affairs
6. Website of Niti Ayog
7. Website of Heavy Industry Department
8. Institute of Chartered Accountants of India
9. Books from Tax man
10. In Deed
11. Corporate Law and Companies Law Ready References

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