Government First Grade College

Channapatana
(Affiliated to Bangalore University)

Channapatna, Ramanagra District

Karnataka, 562161.

INTERNSHIP REPORT

Submitted to the Partial Fulfillment Of The Requirement for

the Degree of Bachelor of Commerce (B.com)

Internship Report Submitted by:

Mahalakshmi C G
REG NO. UO3DT21C0589
(6th semester B.com)
 Government First GradeCollege
Channapatana

CERTIFICATE FROM THE PRINCIPAL

This is to certify that the project entitled

“INTERNSHIP REPORT”. Submitted in the Partial fulfillment
for the award of B.COM degree of Bangalore University was
carried out by
Mahalakshmi C G Reg No. UO3DT21C0589 ,
under the guidance of B.R. MANJUNATH, Lecture of commerce
and management, Government First Grade College, Channapatna.
This has not been submitted to any other university or institution
for any degree certificate.

Place: Channapatna PRINCIPAL

Govt. First Grade College
Channapatna-562160
 Government First GradeCollege
Channapatana

CERTIFICATE FROM THE H.O.D

DEPARTMENT OF COMMERCE AND
MANAGEMENT

This is to certify that the project entitled

“INTERNSHIP REPORT”. Submitted in the Partial fulfillment for
the award of B.COM degree of Bangalore University was carried
out by
Mahalakshmi C G Reg No. UO3DT21C0589 ,
under the guidance of B.R. MANJUNATH, Lecture of commerce
and management, Government First Grade College, Channapatna.
This has not been submitted to any other university or institution
for any degree certificate.

Place: Channapatna PRINCIPAL

Govt. First Grade College
Channapatna-562160
 Government First GradeCollege
Channapatana

CERTIFICATE FROM THE GUIDE

DEPARTMENT OF COMMERCE AND MANAGEMENT

This is to certify that Mahalakshmi C G has successfully

completed the project entitled “INTERNSHIP REPORT”.
Submitted in the partial fulfillment for the award of
B.COM degree of Bangalore University. This report was
successfully completed to the best of my knowledge there
is no duplication of any matter from the report submitted
earlier.

Place: Channapatna
Date:

B.R.MANJUNATH
Lecture in Commerceand Management
Govt.First Grade College Channapatna-562160
 ACKNOWLEDGEMENT

The success and final outcome of this project required a lot

of guidance and assistant from many people and I am extremely
fortunate to have their support till the completion of my report work.

The internship opportunity I had with Chethan Gowda H K was a

great chance for learning and professional development.

I would like to express my special thanks of gratitude to our faculty

coordinator Teacher as well as our principal who gave me the golden
opportunity to do internship, which helped me in learning a lot of new
things and also a warm exposure to the world of accountancy and
finance.

I would also like to thank my parents who gave me the permission to

complete the internship and also my friends who always helped me
when there was a need of their help during the project.

Although this report has been prepared with utmost care and deep
routed interest, even then I accept it respondent and imperfect.

It is a great opportunity and pleasure for me to express my profound

gratitude to wards all the individual who directly and indirectly
contributed towards completion of this report.
Thankyou!

Mahalakshmi C
B.Com SEM VI
 INDEX

Sr No Topics Page No

1 Executive summary 01

2 Organizational profile 03

3 Abstract 04

4 Introduction 06

5 History 08

6
Oragnic Chemistry 09

7 Compoments 14

8 Production Department 15

9 World Economy Froum 35

10 Management Department 51

11 GST 63

12 Shortcut Keys Used in Tally 65

13 Learning Outcomes 67

14 About The Company 69

15 Conclusion 73
 EXECUTIVE SUMMARY

I am Mahalakshmi C G currently pursuing my graduation in Bachelor of

Commerce at Governement First Grade College, Channapatna . My native is
Channapatna, Ramanagra dist. Karnataka 560162. Being a Student of This
collage I have completed my 10th from Jain University and 12th from Government
First Grade College for Girls , Channapatna .

Bachelor of commerce is an undergraduate course of 3 years (Full time). It is the

course that teaches the fundamentals of accounting and finance practices. Through
this course, an individual can learn the technical skills associated with many of the
procedures of financial analysis and accounting standards.

As a part of academic, I did my internship at “Sri Manjunath Industry”

( Manufacturing industry ) for 15 days (90 hours) From March 26th 2024 – April
15th 2024 . In this period I have learnt to access Company's Software, make
entries of Purchase and Sales bills, export data from tally into excel.
Calculation of GST values such as CGST and SGST. I have also learnt to
create a company in Tally and also to split company data in tally. Creations
of ledgers was also which I learnt there.

This project is about my internship & detail information about the task which had
been undertaken by me during this internship period.
 ORGANISATIONAL PROFILE

Name of the employer: Chethan Gowda H K

Address: Sri Manjunatha Industies , No.802/38/1

Honniganahalli ,Silk farm post Kasaba Hobli , Mallikarjunagara

Channapatna, Ramanagra District, Karnataka 562160.

Phone no: 9986800198

Email id: [email protected]

Works provided to the client's :

 EXTERNAL (Production dept.) and INTERNAL (Management dept.)

SECTORS
 Maintenance of the accounts and preparation of Financial Bills and legder
 Management of reports.
 GST registration and return filing.
 Abstract

Polythene has come a long way since the 1900s. From being accidently
produced to being commercially synthesized, this product is used by us in almost
everything we do. We use polybags to carry stuff, we use plastic containers to
keep stuff in or make our maggi! Chocolate Wrappers, spoons, mannequins there
are countless uses of this product.

This paper is a scientific study by me, of my Internship in the Polybag

manufacturing Factory. It examines the way Polybags are industrially synthesized.
The product that we use daily goes through a long process, from being extruded to
being printed, laminated and cut. This paper details out all the processes, paying
specific attention to the reason behind the using the particular method, or the use
of a particular component.
I have also tried to connect any part of my Internship and this paper, to the
Chemistry taught in my Matriculation level . This scientific study has thus
enhanced my knowledge, while exposing me to the unique process of making
Polybags.
 Introduction

Plastic is cheap and has high tensile strength. These properties make it a unique
material to use. As such, plastic is used to make a plethora of things. It is used to
make Polybags that carry an enormous amounts of weight. It is also used to make
mugs and bowls to carry stuff in and many other items that we use daily . The
yearly consumption for Plastic in India in 20011 was about 8,500,000 tonnes. This
means that every Individual in India, in the year 2007,
used about 1222 Polythene bags.

(A simple calculation can prove this: The polulation of India in 20011 was 1.159
billions. One small plastic bag, on an average, weighs 6 grams. Thus one tonne
contains 16667 plastic bags .If 8,500,000 tonnes of plastic was consumed a total
of 1222 bags were consumed per person!!)
This enormous amount is, obviously, harmful for the environment, if not disposed
with care.

However, my aim was not the safe disposal of Plastics.

Rather I wanted to understand the reason behind its widespread usage. Plastic is
consumed at an enormous rate, and its consumption increases at an enormous rate
as well. Surely there must be a reason behind its huge consumption. What goes
into the making of the plastic, such that it becomes what it is - a highly
stretchable and yet light material, capable of holding a lot of weight ?

Thus, I found myself at the doorsteps of a polybag manufacturing factory, owned

by my Father's Friend - Mr. Chethan Gowda. I asked him to grant me an
opportunityin his facotry, to let me intern for a few days so that I can understand
the process, the science behind the making of a polybag. Thankfully, he agreed
and thus began my 30 day Internship with a Polybag producing factory.

I have learnt a lot from this internship. This internship has helped me in my course
by providing me an oppurtunity to expand my horizons beyond my course. I am
thankfull to the Factory owner for letting me intern in the factory and for bearing
with me and my pestering questions. I am also thankful to the factory workers and
all those who helped. me in my internship. I am thankful to my Father as well,
since without his help, this would not have been a successful endavour. Lastly I
would like to thank my family for supporting me through this Internship.
 History

The production of Polyethylene dates back to the 1900s. Polyethylene was first
synthesized by the German Chemist Hans von Pechmann. However, it was a mere
accident that led to this.

Polyethylene now found a way into industries, due to its unique properties. The
first industrially practical method for the synthesize of Polyethylene was
discovered by. Eric Fawcett and Reginals Gibson (both belonging to the ICI)

In 1933, again by an accident. However, it wasn’t until the 1940s that the large
scale production of Polyethylene began. The first Companies to start this were
Bakelite Corporation at Sabine, Texas, and Du Pont at Charleston, West Virginia.

Polyethylene has come a long way since then. Lots of research has been done on
it. The process of manufacturing its products has become faster Catalysts have
been discovered, and its ‘brothers’ have been made by adding impurities to
polyethylene. Theu have strengthened its abilities. This paper analyses how
polyethylene and its brithers are used to make poybags, of of its major products.
 Organic Chemistry

My Internship is related to the subject that I peruse in school – Chemistry. In

particular, the compounds used in the factory to make polyethene bags and the
process fall under Organic Chemistry. Thus, this internship has enhanced my
understanding of the chapter, while exposing me to the wonderful process of
making Polyethylene bags.

In this section of my paper, I have described, in detail, certain terms and processes
that would be helpful in understanding the process of making polybags. I have
studied these terms in my course and by reading external books as well and tried
and explained them with what I have studied.

Olefins –

Olefins are unsaturated Hydrocarbons.

Ethylene –

Ethylene (IUPAC name: Ethene) is a monomer, the first in the chain of the Alkene
group. It is a colorless, flammable gas with a faint musky odour. It is used for
ripening foods and also for making Polymers.
Ethylene –

Ethylene (IUPAC name: Ethene) is a monomer, the first in the chain of the Alkene
group. It is a colorless, flammable gas with a faint musky odour. It is used for
ripening foods and also for making Polymers.

Polymerization –

It is the process of making polymers from monomers. It is doneby

joining many monomers together using various techniques such as
heating or passing an electric current. In the factory where I interned,
polymers made from ethylene namely – Polyethylene, and other
higher grade ones were used as raw inputs to give the final product –
a polybag.
 Polymerizationo Polyethylene (IUPAC:
Polythene) Here three monomers are joined together to form many- a polymer
56th

LLDPE –. Linear Low Density Polyethylene.

LLDPE is a higher grade of Polyethylene made from the co- polymerization

(Polymerization of Ethylene with other Olefins). It has short chains, a property by
which it differs from other Low Density Polyethylene (LDPE).

LLDPE is a byproduct obtained after the refining of Petroleum.

Initially, a monomer is obtained after refining. The monomer is
then polymerized
LLDPE Molecule)
LD –
LD or LDPE is Low Density Polyethylene. It is made by the polymerization of
Ethylene, with no other Olefins. Thus, it is the very first grade of Polymer of
Ethylene.

Since LDPE has more branching than LLDPE, its intermolecular forces are
8 weak (by the dipole – induced dipole effect or the inductive effect in
OrganicChemistry). Thus, its tensile strength and density are less than LLDPE,
however, its resilience is more. This is the reason it is added in a lesser ration to
LLDPE – to make it more resilient.

Polypropylene –

A Polypropylene Molecule
Polypropylene is an additional polymer made from the monomer Propylene.
It is similar to Polyethylene in many ways. However, the addition of the extra
Methyl group makes it resistant to many chemicals.

BOPP – Biaxially oriented Polypropylene –

When a Polypropylene strip is extruded and stretched in all directions, along its
length and width, a Biaxially oriented Polypropylene strip is obtained. This
process
is known as converting. Biaxial stretching increases Strength and Clarity of the
Strip. It also makes the strip easier to coat, print and llaminat.
 Components

The factory that I went to use the by-products from Reliance Petrochemicals
limited to make Polythene.

The factory receives the by-products as granules from Reliance Industries. The
granules received are of two types:

 LLDPE – Linear Low Density Polyethylene

 LD – Low Density

 Normally, to produce a 100 kg Roll of Polythene, about 100 kg of

LLDPE and 10 kg of LD are mixed together. This ratio is the most
efficient one and is determined after a lot of research.

 However, if one wants to have a shinier

polythene roll, or one wants to have a stronger and sturdier polythene
roll, more LD should be added.

 Thus, LD provides Strength and Shine to Polythene.

 The amount of LLDPE and LD, in addition to the above factor also
depends upon the amount of roll needed.

 Thus, LLDPE and LD both play an equally important role in the making of
polythene.
 PRODUCTION DEPARTMENT:

STEP 1: EXTRUSION

The first step is the Extrusion step. The granules arrive in raw form from Reliance
Industries. These granules – LLDPE and LD –
aremixed together in the ratio discussed before
and then inserted in this gigantic machine
known as the Extrusion Machine.

The extrusion machine takes in the granules from a container kept on the floor. It
does so by the use of a suction pump, which runs at a current of 5 Amp. It then
transfers these granules to a The granules arrive in raw form from Reliance
Industries. These granules – LLDPE and LD – aremixed together in the ratio
discussed before and then inserted in this gigantic machine known as the
Extrusion Machine.
The granules arrive in raw form from Reliance
Industries. These granules – LLDPE and LD –
aremixed together in the ratio discussed before
and then inserted in this gigantic machine
known as the Extrusion Machine.

The extrusion machine takes in the granules from

a container kept on the floor. It does so by the
use of a suction pump, which runs at a current
of 5 Amp. It then transfers these granules to a
pipe, where these granules are ‘diluted’ together.
Dilution here refers to the process of heating this
mixture of solid granules so as to create a
homogenous mixture. This dilution happens at a
temperature of 150°C in summer and at 160°C
in winters, at room pressure.

After the dilution of these two granules, the

mixture is filtered to remove all the dirt that
might have mixed. It is then sucked up into a
spiral shaped chamber known as Dipunch.

The dipunch is the gas regulatory part of the

machine, it is the place where gas is blown so
as to create an air bubble in the mixture
resulting in a single layered Polyethylene strip.
The gas, normal air, is supplied in the dipunch through a valve. The dipunch is an
important part of the extrusion machine since it sets the thickness of the
Polyethylene strip that is made.
If the air blown inside the strip has more pressure than the air outside, the strip
will be thin. If the case is otherwise, the strip will be thick. Thus, the thickness is
decided by this very part of the huge machine.
Next comes the uppermost rolling part. The uppermost rolling part decides the
width of the strip. Its function is to blow the air out of the air blown circular strip
of Polyethylene. If the speed of the Roller is high, the width of the strip increases,
while is the speed is low, the width decreases. Thus it is the size regulator in the
machine
STEP 2: CORONA

After being extruded, the strip is passed

through
the Corona machine.The Corona Machine
utilizes the corona treatment to make the
surface of the polyethylene strip adhesive, so
that the dye (applied later) can stick to it.

The corona machine works on a simple

principle: it uses a high current discharge to
make the surface of the strip sticky. When a
high current is applied through the strip, the
electrons present in the air around the strip get
energized and bombard the strip at a high
velocity.

This results in the breaking of bonds on the

surface of the strip, which allows ethylene to
form other bonds, such as Carbonyl (-C=O-),
carboxyl (HOOC-) and Hydroxyl (HO-)
groups, These other groups expose the surface to the dyes and thus, the dyes sticks
to the strip with ease.

The strip is then rolled into a roll, by a roller

connectedto the corona machine.
Corona Machine Step 1: Height Current Discharge
Corona Machine Step 2: Rolling into a Roll

STEP 3: COLOR PRINTING

After rolling the strip into a roll, the strip is inserted in the printing Machine.

The printing Machine consists of a group of small, similar machines which color
the Polyethylene with a particular color. The factory where I worked had two
printing machines, one made of 6 small machines and the other of 7 small
machines.
The working of the Printing machine is simple. A Color Design Drum is inserted
in each of the small machines, with some design drawn on it. This design drum
acts as the ‘printer’s block’, its function is to print the design on the polyethylene
strip with a particular color.

Each small machine is assigned a color. In my case, the first machine was
assigned black color, the next one red and so on, as many as the number of
14 small machines. The order of the color is also important, since the colors mix
in a particular proportion to form some other color. So, Cyan must be kept on top
of yellow because if kept otherwise, it will form green.
Each design block is made such that it contains parts of the main design to be
colored by the same color. As the strip passes through each small machine,
it gets colored by one particular color in some part.
Thus, color by color the whole strip is designed. Sometimes, two colors might
also be mixed to give a third color,as shown before in the case of cyan and yellow.

Color drum :

The small machines, in their particular order, have been displayed below.

The Small machine and the Designer Drum

Stage 1: Only Black Stage 2: Blue Stage 3: Cyan Stage 4: Red Stage 2:
Yellow

Next comes the problem of drying. Every time the strip passes through a small
machine and gets colored, the strip is ‘wet’. It needs to be dried before being dyed
with the next color, otherwise the colors might get mixed unnecessarily. For this,
there exists a simple solution.

The factory uses a boiler to heat air. Then a ducting line passes this hot air to each
small machine, where the air is released in a chamber. The strip dries as it passes
through the chamber

Normally, about 2 to 6 kg of color is used in a small machine. However, the

amount of color used also depends upon the design. It is highly possible that a
design does not require a color at all, or it requires one color in majority. In that
case, that color is used appropriately.
 The Ink used in the small machines

The whole process of printing is a computerized process. A lot of work and

thinking goes into it, since the design requires precision in the amount of color to
be used, the area to be covered.
The colors can easily intermix and produce a design one never wanted!!
The printing process is of two different types:

Surface Printing –
It is printing on the surface of the polyethylene strip, such that only the top side of
the sheet gets printed.

Reverse Printing –
It is printing the design in reverse, opposite to the face of the polyethylene strip.
The two processes are used in different circumstances. If, for instance, the
producer of a product wants the printing to be on one side only, the Surface
Printing technique is used.
If a producer wants to print on both sides, for instance on the first side the brand
name and on the opposite side the ingredients and date of manufacture, the strip is
first printed using Surface printing technique, and then again using Reverse
printing technique, with a time gap in between for drying
In the factory where I worked, the first machine did the surface printing, while the
second, bigger one, did the reverse printing. However, this is not the case always.
Their jobs could be reversed as each is capable of doing both types of printing.
As I mentioned before, the factory had two machines, one consisting of 6 and
another of 7 smaller ones. The machines differed otherwise as well. The smaller
one could only print on LLDPE sheets sheets, while the larger one could print on
LLDPE as well as BOPP and Laminated sheets.

Lamination –
It is the process of applying multiple layers of a Polyethylene sheet on top of one,
to increase the strength, stability and sometimes appearance of the original sheet.

These BOPP strips can be colored before or after lamination, depending upon the
requirement of the print.
The factory where I interned did not have a BOPP roll generating machine. It had
one for LLDPE only. Rather, they imported BOPP rolls from elsewhere and
printed them there, since they possessed the machinery to do so.

The now colored strip, both LLDPE and

BOPP, are rolled into a roll again by a rolling
machine fixed at the end of the printing
machine.
 Step 4: Lamination

Lamination, as described before, is the process of adding an additional layer of

Polyethylene to the existing one. The factory owned a huge Lamination machine
as well, however it was nonfunctional during the duration of my internship.

The workers there did explain all the parts of the machine. The machanism is
simple.

The machine takes a single layer of LLDPE from one end, by unwinding a roll.
It takes in gum from a gum tray (a tray holding the apropriate type of gum,
depending upon the tyep of sheet to be laminated. If it is BOPP, then the gum used
is strong. However, if it is LLDPE, the gum is weaker) using an Incing Cylinder,
by rolling the cylinder over the gum tray, to which the gum sticks.
A plate controls the amount of gum applied on the LLDPE sheet.
This layer of gum over the LLDPE sheet passes through a huge Hot Air Chamber,
which makes the gum more sticky.

This sticky LLDPE layer is stuck to the BOPP or the LLDPE sheets, which are
unrolled from a roll.
Both, the sheet and the glued layer, are passed through many cylinders (so
that they stick properly) before being wound into a sheet again.

Step 5: Folding

The next step is folding the bags.Two machines exists for this step as well, one for
LLPDE and another for BOPP.

The working of the machines is simple. There is a feeder in the start of the
machine, which feeds in the strip from the roll. The strip is then folded along its
width, from the midpoint, accordingly. In the BOPP machine, an additional
folding of the sides is done. Thereafter, both LLDPE and BOPP are rolled into a
roll again by a rolling machine.
The LLDPE machine is simpler in design than the BOPP machine. This is because
only big bags are made from BOPP material. Thus, the strips need to be folded
additionally (folded in the sides as well), as shown in the figures
above, before being cut. The folding part is the only additional part and the only
difference between the BOPP and the LDDPE machine.
Step 6: Extras

The next step is cutting the extra parts of the strip.

The roll of LLDPE or BOPP strips, now printed, laminated and ready for cutting,
are sometimes longer in length than required. Often, the producers keep the length
longer than required.
This is because it can be shortened later, however, the length cannot be
increased if it is smaller.

The cutting machine has a very simple design. It reels out the roll inserted to get
the strip and it cuts after the desired, preset length. It is automatic and workers do
not need to supervise this machine, unlike the others.
Step 7: Cutting

The second last and one of the most important step is cutting bags of a given size
from the full roll of strips.

There exists two different machine for LLDPE and BOPP, however, their working
is the same. They only differ in terms of the strength and the ability of the cutter
used to cut the sheet. If the is made of LLDPE, the cutter’s strength is less than if
the sheet is made of BOPP.

The working is simple, however, this machine requires careful and vigilant
observation while operating. The machine is divided into two parts:
Photo Sensor Part –
A photo sensor is installed in the first part. The photo sensor recognizes the end of
the design in a strip. It is programmed in such a manner that as soon as it
recognises the end, it sends a signal to the next part to stop.

Cutting Part –
The next part is the cutting part. The cutting part receives signal from the Photo
sensor part. When it get the signal to stop, it stops the flow of the strip. The
cutting part is set such that it stops a little over the edge of the design. It then cuts
from there. After cutting, the cycle continues.

Step 8: Bailing

The bailing machine is the last machine that the bags see. It is a simple, manually
operated machine. A fixed number of bags are kept together. A big, thick, cubical
block of iron is lowered
 to compress the bags, such that any
existing air gaps or gases are taken away.
After compression, the bags are tied
together, packed in bags and sent away to
the respective dealers.
PROCESS CYCLE OF POLYBAGS
IndustryAgenda

The New Plastics Economy Re thinking The future of plastics

 The new plastics economy demands a new approach

To move beyond small-scale and incremental improvementsand achieve a

systemic shift towards the New Plastics Economy, existing improvement
initiatives would need to be complemented and guided by a concerted, global,
systemic and collaborative initiative that matches the scale of the challenge and
the opportunity. An independent coordinating vehicle would be needed to drive
this initiative. It would need to be set up in a way that recognizes that the
innovations required for the transition to the New Plastics Economy are driven
collaboratively across industry, cities, governments and NGOs. In this initiative,
consumer goods companies, plastic packaging producers and plastics
manufacturers would play a critical role, because the determine what products and
materials are put on the market.

Cities control the after-use infrastructure in many places and are often hubs for
innovation. Businesses involved in collection, sorting and reprocessing are an
equally critical part of the puzzle. Policymakers can play an important role in
enabling the transition by realigning incentives, facilitating secondary markets,
defining standards and stimulating innovation. NGOs can help ensure that broader
social and environmental considerations are taken into account. Collaboration
would be required to overcome fragmentation, the chronic lack of alignment
between innovation in design and after-use, and lack of standards, all challenges
that must be resolved in order to unlock the New Plastics Economy. The
coordinating vehicle would need to bring together the different actors in a cross-
value chain dialogue mechanism and drive change by focusing on efforts with
compounding effects that together would have the potential to shift the global
market. Analysis to date indicates that the initial areas
of focus could be:– Establish a Global Plastics Protocol and coordinate large-scale
pilots and demonstration projects.

Re-design and converge materials, formats and after-use systems, starting by

investigating questions such as: To what extent could plastic packaging be
designed with a significantly smaller set of material/additive combinations, and
what would be the economic benefits if this were one? What would be the
potential to design out small-format/low-value plastic packaging such as tear-offs,
with challenging after-use economics and especially likely to leak? What would
be the economic benefits if all plastic packaging had common labelling and
chemical marking, and these were well aligned with standardized separation and
sorting systems? What if after-use systems, currently shaped by fragmented
decisions at municipal or regional level, were rethought and redesigned to achieve
optimal scale and economics? What would be the best levers to stimulate the
market for recycled plastics?

global direction by answering such questions, demonstrate solutions at scale with

large-scale pilots and demonstration projects, and drive global convergence
(allowing for continued innovation and regional variations) towards the identified
designs and systems with proven economics in order to overcome the existing
fragmentation and to fundamentally shift after-use collection and reprocessing
economics and market effectiveness.

Mobilize large-scale “moon shot” innovations.The world’s leading businesses,

academics and innovators would be invited to come together and define “moon
shot” innovations: focused, practical initiatives with a high potential for
significant impact at scale. Areas to look at for such innovations could include the
development of bio-benign materials; the development of materials designed to
facilitate multilayer reprocessing, such as the use of reversible adhesives based on
biomimicry principles; the search for a “super-polymer” with the functionality of
today’s polymers and with superior recyclability; chemical marking technologies;
and chemical recycling technologies that would

overcome some of the environmental and economic issues facing current

technologies.

– Develop insights and build an economic and scientific evidence base. Many of
the core aspects
of plastic material flows and their economics are still poorly understood. While
this report, together with a number of other recent efforts, aims to provide initial
answers, more research is required. Initial studies could include: investigating in
further detail the economic and environmental benefits of solutions discussed in
this report; conducting meta-analyses and research targeted to assess the socio-
economic impact of ocean plastics waste and substances of concern (including
risks and externalities); determining the scale-up potential for greenhouse gas-
based plastics (renewably sourced plastics produced using greenhouse gases as
feedstock); investigating the potential role of (and boundary conditions for)
energy recovery in a transition period; and managing and disseminating a
repository of global data and best practices.– Engage policy-makers in the
development of a common vision of a more effective system, and provide them
with relevant tools, data and insights related to plastics and plastic packaging.

One specific deliverable could be a plastics toolkit for policy-makers, giving

them a structured methodology for assessing opportunities, barriers and policy
options to overcome these barriers in transitioning towards the New Plastics
Economy.– Coordinate and drive communication of the nature of today’s
situation, the vision of the New Plastics Economy, best practices and insights, as
well as specific opportunities and recommendations, to stakeholders acting along
the global plastic packaging value chain.
 Environmental issues

A recyclable bag manufactured from polyethylene,, Himachal h,Spread usage of

polyethylene poses potential difficulties for waste management because it is not
readily biodegradable.

In Japan, getting rid of plastics in an environmentally friendly way was the major
problem discussed until the Fukushima nuclear disaster in 2011 became a larger
issue. It was listed as a US$90 billion market for solutions. Since 2008, Japan has
rapidly increased the recycling of plastics, but still has a large amount of plastic
wrapping which goes to waste.

In 2010, a Japanese researcher, Akinori Ito, released the prototype of a machine

which creates oil from polyethylene using a small, self-contained vapor
distillation process.

Biodegradability

Polyethylene, like other synthetic plastics, is not readily biodegradable, and thus
accumulates in landfills. However, there are a number of species of bacteria and
animals that are able to degrade polyethylene.

In May 2008, Daniel Burd, a 16-year-old Canadian, won the Canada-Wide

Science Fair in Ottawa after discovering that Pseudomonas fluorescens, with the
help of Sphingomonas, can degrade over 40% of the weight of plastic bags within
six weeks. He later guessed that it would be gone after six more weeks.
 The thermophilic bacterium Brevibacillus borstelensis (strain 707) was isolated
from a soil sample and found to use low-density polyethylene as a sole carbon
source when incubated together at 50 °C. Biodegradation increased with time
exposed to ultraviolet radiation.]

Acinetobacter sp. 351 can degrade lower molecular-weight PE oligomers. When

PE is subjected to thermo- and photo-oxidization, products including alkanes,
alkenes, ketones, aldehydes, alcohols, carboxylic acid, keto-acids, dicarboxylic
acids, lactones, and esters are released.]

In 2014, a Chinese researcher named Jun Yang discovered that Indian mealmoth
larvae could metabolize polyethylene from observing that plastic bags at his home
had small holes in them. Deducing that the hungry larvae must have digested the
plastic somehow, he and his team analyzed their gut bacteria and found a few that
could use plastic as their only carbon source.

Not only could the bacteria from the guts of the Plodia interpunctella moth larvae
metabolize polyethylene, they degraded it significantly, dropping its tensile
strength by 50%, its mass by 10% and the molecular weights of its polymeric
chains by 13%.[31][32]

In 2017, researchers reported that the caterpillar of Galleria mellonella eats plastic
garbage such as polyethylene.[33][34] The caterpillar is able to digest polyethylene
due to a combination of its gut microbiota[35] and its saliva containing enzymes
that oxidise and depolymerise the plastic.

Climate change

When exposed to ambient solar radiation the plastic produces two greenhouse
gases, methane and ethylene. The plastic type which releases gases at the highest
rate is low-density polyethylene (LDPE). Due to its low density it breaks down
 more easily over time, leading to higher surface areas. The production of these
trace gases from virgin LDPE increase over time. When incubated in air, LDPE
emits gases at rates ~2 times and ~76 times higher in comparison to incubation in
water for methane and ethylene, respectively. However, based on the rates
measured in the study methane production by plastics is presently an insignificant
component of the global methane budget.[37]

The trouble with bags

The 2005 report was a result of work by Kenyan government, the United Nations
Environment Programme (UNEP) and the Kenya Institute for Public Policy
Research and Analysis. It evaluated the state of waste management in the country
[1]

with particular attention to plastic bag pollution, and recommended that bags less
than 30 microns in thickness be banned, a levy be placed on suppliers of thicker
bags, and a number of programs be developed to encourage people in the country
to not litter, but to recycle and use alternative or reusable bags for their shopping
needs instead.
On one hand, the bags are often better than the alternatives, and are getting better.
The Society of the Plastics Industry (SPI) in the United States quotes the
University of Arizona Garbage Project's report that plastics are getting more
compact and take up less space in landfills. Plastic bags compare favorably with
paper bags which require more energy to produce, generate more waste and burn
less cleanly, according to the SPI.
But on the other hand, the bags have gotten so thin as to be barely reusable and
recyclable: grocers will frequently double-bag heavy produce, and the bag weighs
so little that a great number of bags have to be collected to create an effectively
recycled mass of plastic. The light-weight bags are easily picked up by wind, and
end up escaping open trash bins and refuse heaps. By littering the landscape,
plastic bags become a choking hazard for cattle; in the sea they hurt marine
mammals. In Bangladesh, plastic bags were banned after they were blamed for
blocking storm drains and causing flooding. Even if they do enter the landfill
successfully, the bags take up to 1000 years to bio-degrade.
 Plastic bags in Kenya are an especially acute problem. According to the report,
waste management in the country isn't very effective, due partially to a lack of
municipal trash pickup in squatter settlements and satellite towns outside the
cities' boundaries. Less than 25% of the solid waste generated daily gets processed
by a combination of public and private efforts.
Sometimes plastic bag litter can have even further consequences. According to
2004 Nobel Peace Prize winner, Kenyan Professor Wangari Mathaai, discarded
bags fill up with rainwater and become perfect breeding grounds for malaria-
bearing mosquitoes. Malaria is Africa's most deadly infectious disease in children,
and over 50% of all hospital visits in some areas are malaria-related. Social costs
of plastic litter add up as well: countries lacking comprehensive waste
management often sprout underground economies of ragpickers — typically
children who wander refuse heaps and collect potentially recyclable materials for
sale to shady businessmen operating from official dump sites. The ragpickers in
developing countries struggle with plastic bags, preferring thicker materials that
require fewer items to be picked up for the same weight.

The problem with bags is that they are victim

ms of their own success: they are so very cheap to manufacture that, at a cost of
US$0.01 per bag, retailers often absorb the price of bags into the price of
merchandise they sell. This makes the bag appear free to the consumers, who in
turn do not value it, and toss the bag away with little reuse. In a vicious circle, the
low cost of the bags drives down the amount of material used to manufacture
them, creating bags that are flimsy and not easy to reuse.
The report places an emphasis on learning from the successes and failures of other
countries' approaches to regulating the plastics industry. Several European
countries introduced legislation that deals with plastic bags. In Ireland, a
surcharge on plastic bags decreased their use by 90%. A similar move in Denmark
saw the bag use drop by 66%. Australia and New Zealand have also considered or
implemented some plastics regulation legislation. South Africa's plastic bag
problem reached a climax in 2003 — plastic bags littered the street to such an
extent that they earned the nickname "national flower". The country introduced
 regulations similar to those proposed in Kenya, and within less than a year a
reduction in plastic litter was already apparent, according to the report.
The report also recognizes that policies require tradeoffs, and incorporates this
into their recommendations. For example, the suggested policy of banning thin
bags in favor of thicker ones seems counterintuitive: after all, the thicker ones
contain more material that is the cause of the pollution. Furthermore, a ban on thin
bags will decimate the industry producing those bags, likely resulting in job losses
for Kenyans, as was the case in South Africa when that country introduced similar
legislation. However the report notes that this will be offset by increases in
production of alternative bags, or in the recycling industry.
Making plastics

The manufacture of plastic bags is a sizeable industry. In the United States alone
the film, sheet, and bag portion of the plastics industry produces more than $26
billion in sales in one year. The sheer number of plastic bags used are staggering,
too: in Hong Kong more than a quarter of a billion bags get used every year, in
San Francisco over 50 million, and almost 300 million in Kenya. The SPI — the
parent organization of the Film and Bag Federation — claims that more than 80%
of consumers reuse plastic bags as trash can liners or for similar purposes, but
that's misleading even when restricted to the United States, as the number of bags
used is still very high on a per-capita basis. According to the Worldwatch
Institute, an independent environmental organization, Americans throw away 100
billion plastic bags every year, with only 0.6% of the bags being recycled.
The bag manufacturer association in the United States — the Film and Bag
Federation — appears aware of environmental issues surrounding their products.
The Federation's web site explores some environmental concerns, mainly
recycling and reuse. But the issue of plastic bag overuse or excessive littering in
developing countries is not addressed directly on their site.
 Donna Dempsey, the Executive Director of the Film and Bag Federati
on, said in an email to a Wikinews reporter that "there are better ways in Kenya
and other places to reduce the amount of bags used, such as re-educating the
grocery bag checker not to double bag products and on the amount of groceries
one bag is made to carry". She said that members of the association — companies
in the United States and Canada — are investing millions of dollars into "bag to
bag" recycling programs, which use material from recycled plastic bags to create
new plastic bags, as well as programs that buy back recycled bags and turn them
into plastic decking.

Support and opposition

The government of Kenya has signaled that they support solutions to problems
caused by plastic waste. At the opening speech of the UNEP Governing
Council/Ministerial Environment Forum on Feb. 21, 2005, Kenya's President
Mwai Kibaki said: "In our major cities, plastic bags are used in large quantities at
the household level. However, these bags are not disposed of in ways that ensure a
clean environment. My country welcomes initiatives to address this
problem."Prof. Wangari Maathai, who is the country's deput
y environment minister, supports the effort from her official position.

She promotes the 4-Rs — Reduce, Recycle, Re-use, Repair — and encourages the
use of locally-made cotton or sisal bags. Yet as the authors of the report write
policy action must be fairly swift to be effective, so should the government

commit to the report authors' recommendations it will have to quickly match

political action with their words of support.
 Plastic bag pollution has been a contentious issue with the people of Kenya for a
number of years. Six years ago, the Wildlife Clubs of Kenya organized a
campaign march to urge the government to regulate the bag producers. But not
everyone is optimistic about the plans to regulate plastic bags. Dave Jones from
Nairobi believes that the way to control pollution is to have clear policies on land
ownership: "No single land owner would allow his property to be polluted by
others" he writes in a letter to Kenya's daily newspaper, the Daily Nation. In South
Africa after the bag regulations were implemented negative reactions included
concerns that the poor already re-used the flimsy bags as source materials in
producing home-made items such as hats or purses — occupations made
impossible by the ban.

Support and opposition

The government of Kenya has signaled that they support solutions to problems
caused by plastic waste. At the opening speech of the UNEP Governing
Council/Ministerial Environment Forum on Feb. 21, 2005, Kenya's President
Mwai Kibaki said: "In our major cities, plastic bags are used in large quantities at
the household level. However, these bags are not disposed of in ways that ensure a
clean environment. My country welcomes initiatives to address this
problem."Prof. Wangari Maathai, who is the country's deput
y environment minister, supports the effort from her official position.
 Plastic bag pollution has been a contentious issue with the people of Kenya for a
number of years. Six years ago, the Wildlife Clubs of Kenya organized a
campaign march to urge the government to regulate the bag producers. But not
everyone is optimistic about the plans to regulate plastic bags. Dave Jones from
Nairobi believes that the way to control pollution is to have clear policies on land
ownership: "No single land owner would allow his property to be polluted by
others" he writes in a letter to Kenya's daily newspaper, the Daily Nation. In South
Africa after the bag regulations were implemented negative reactions included
concerns that the poor already re-used the flimsy bags as source materials in
producing home-made items such as hats or purses — occupations made
impossible by the ban.

Support and opposition

The government of Kenya has signaled that they support solutions to problems
caused by plastic waste. At the opening speech of the UNEP Governing
Council/Ministerial Environment Forum on Feb. 21, 2005, Kenya's President
Mwai Kibaki said: "In our major cities, plastic bags are used in large quantities at
the household level. However, these bags are not disposed of in ways that ensure a
clean environment. My country welcomes initiatives to address this
problem."Prof. Wangari Maathai, who is the country's deput
y environment minister, supports the effort from her official position.
 The New Plastics Economy Demands a New
Approach

To move beyond small-scale and incremental improvements and achieve a

systemic shift towards the New Plastics Economy, existing improvement
initiatives would need to be complemented and guided by a concerted, global
collaboration initiative that matches the scale of the challenge and the opportunity.
Such an initiative does not exist today, and therefore would need to be set up,
driven
by an independent coordinating vehicle. The aim of such a vehicle would be to
stimulate development of a circular economy approach to plastics and plastic
packag-ing as an integral part of the future economy.It would also aim for positive
broader economic impacts and – directly or indi-rectly – to the protection and
restoration of natural systems. At the heart of the vehicle’s design and set-up
would be the recognition that innovation for and transition to the New Plas-tics
Economy must be driven by joint, urgent, collaborative initiatives across
industries, governments and NGOs. This would make it possibleto address the
chronic fragmentation and the lack of global standards, to benefit the development
of effective markets. In such an initiative, consumer goods companies, plastic
packaging producers and plastics manu-facturers would play a critical role as they
define the products
and materials that are put on the market. Cities control the after-use infrastructure
in many places, andare often hubs for innovation. Businesses involved in
collection, sorting and
reprocessing are an equally critical part of the puzzle. Policy-makers can play an
important role in enabling the transition by realigning incentives, facilitating
secondary markets, de-fining standards and stimulating innovation. NGOs can
help ensure that broader social and environmental considerations
are taken into account. Collaboration would be required to overcome
fragmentation, the chronic lack of alignment be-tween innovation in the design
and after-use stages, and the
lack of standards – challenges that must be resolved in order to unlock the
opportunities of the New Plastics Economy. This vehicle would need to bring
together the different actors
in a cross-value chain dialogue mechanism and drive change by focusing on
efforts with compounding effects that together would have the potential to shift
the global market. Analysis to date suggests that the initial areas of focus could
be:

1. Establish the Global Plastics Protocol and coordinate

large-scale pilots and demonstration projects.

2. Mobilize large-scale, targeted “moon shot” innovations.

3. Develop insights and build a base of economic and

scientific evidence.

4. Engage policy-makers.

5. Coordinate and drive communication.Establish the Global Plastics Protocol and

coordinate large-scale pilots and demonstration projectsFlying around the world
without international air traffic control standards and surfing the web without
global IP standards would be impossible. While globally adopted standards and
protocols can be found in other complex industries, today’s plastic packaging
value chain lacks such alignment.
A global plastics protocol would be needed to
provide a core set of standards as the basis on which to innovate. It could provide
guidance on design,labelling, marking, infrastructure and secondary markets,
allowing for regional differences and innovation, in order to overcome the existing
fragmentation and to fundamentally shift after-use collection and reprocessing
economics and market effectiveness.

The Global Plastics Protocol would aim to redesign and converge materials,
formats and after-use systems It would investigate questions such as: To what
extent could plastic packaging be designed with a significantly smaller set of
material/additive combinations, and what would be the resulting economic
benefits? What would be the potential of designing out small-format/low-value
plastic packaging such as tear-offs with challenging after-use economics and a
high
likelihood of leakage? What would be the economic benefits of harmonizing
labelling and chemical marking across plastic packaging and aligning it with after-
use separation and sorting systems? What if after-use systems, currently largely
fragmented across municipalities due to uncoordinated historic developments,
were rethought and redesigned to achieve optimal scale and economics? What
would be the best levers to stimulate the market for recycled plastics?The Global
Plastics Protocol would set global direction by answering such questions,
demonstrate solutions at scale with large-scale pilots and demonstration projects,
and drive global convergence (allowing for continued innovation
and regional variations) towards the identified designs and
systems with proven economics.
 AboutCompany

The History of this factory is quite interesting,

The factory was started by Mr.Chethan Gowda H K , in 2016. Initially it was just
a trading factory - i.e. they manufactured raw products and sold it to other
companies, which then later made the poly-bags.

In the year 2020, the factory expanded to include the whole production process
- the one mentioned above - right from making raw products to painting and
cutting. They started selling this product in the market.

Currently, Mr.Chethan Gowda H K is the proud owner of this beautiful factory.

He handles the production part of the factory. The marketing part - the part which
is responsible for selling the product made by the production part - is handled by
Mr.Chethan Gowda and His Family too

The factory currently houses 8 permanent workers. The rest are all temporary and
on contract basis. The production capacity of this company is about 100 ton of
polythene per month. The approximate revenue generated per kg of the bags
produced is about 150 Rs.
MANAGEMENT DEPARTMENT

BRIEF DESCRIPTION OF WORKS PERFORMED

Creation of ledger

Select company……………Account info ……….Ledger ……..create……..

Enter the name and select the respective group under which it comes.

Tally automatically creates two ledger accounts, i.e., Profit & Loss
account and Cash in Hand account. As per the requirements of the
organization, we can create the ledger accounts.
Types of voucher

(F8)

It is used to record sales. The sales voucher has purposes for both
supplier and customer. For the supplier, a copy of the voucher is
normally left with the inventory to indicate that it was purchased and
paid for.

(F9)

Purchase Vouchers is used when you have to purchase some goods

from any party and you get an invoice against cash or credit purchase
from the party.

(F5)

The Payment Voucher (PV) authorizes the spending of money. You

can use it to pay an outside vendor or to transfer money within your
entity.

(F6)

A Receipt voucher is used to record cash or bank receipt. Here there is

an inflow of funds.

Contra Voucher (F4)

A contra voucher is a set/group of two or more vouchers to record
transactions within the Establishment especially to record transactions
for Cash to Bank or Withdrawal from Bank.

Journal Voucher (F7)

Journal voucher is a document of every financial transaction, having

the necessary information such as the identification number of the
voucher, date, description of the business transaction, etc.

ENTRY OF BANK STATEMENT IN TALLY

Every company has its own bank account. Large amounts of

transactions such payments from the creditors and payment to the
debtors take place through bank. So it is necessary to record this
transactions.

Open tally-----select the company-------select balance sheet

select

current assets---------select the bank A/c

and select respective vouchers

for respective transactions……



Cash Deposit Bank entry

Voucher type: Contra Voucher Shortcut Key - F4

entry:

Bank A/c (Dr)

To Cash (Cr)

Cash withdrawal
entry:

Cash A/c (Dr)

To Bank A/c (Cr)


 Bank entry for cheque Issued or given to
a supplier entry:

Supplier A/c (Dr)

To Bank A/c (Cr)

Dr the Expenses

Cr the Bank

Receipt
entry:

Dr the Bank

Cr the Party
To Cash (Cr)

Cash withdrawal
entry:

Cash A/c (Dr)

To Bank A/c (Cr)

Bank entry for cheque Issued or given to

a supplier entry:
 Supplier A/c (Dr)
To Bank A/c (Cr)

PAYMENTS BANK

Dr the Expenses

Cr the Bank

Receipt
entry:

Dr the Bank

Cr the Party

SENTERIES OF SALE IN GST

 Local purchase

Bill: A Ltd

plastic 10000

CGST 9% 9000

SGST 9% 9000

Entry
Purchase local purchase A/c
Dr 10000 Input CGST 9%
Dr 9000 Input SGST
9% Dr 9000
To A Ltd 118000

 Detail of central purchase

Bill: A Ltd

plastic 100000

IGST 18% 18000

total 118000

Entry

Purchase Plastic A/C

Dr 100000
Input IGST Dr
18000
To A Ltd 118000

 Local sales

Bill: X Ltd
 plastic 160000

CGST 9% 14400

SGST 9% 14400

Total 188800

Entry

X Ltd Dr 188800

To sales plastic 160000

To output CGST 9% 14400

To output SGST 9% 14400

 Central Sales
 Bill X Ltd

Plastic 160000

IGST 28800
18%

Total 188800

Entry

X Ltd Dr 188800

To Sales Plastic 160000

To Output IGST 28800

 Local purchase

Bill: A Ltd

plastic 10000

CGST 9% 9000

SGST 9% 9000

Entry

Purchase local purchase A/c

Dr 10000 Input CGST 9%
Dr 9000 Input SGST
9% Dr 9000
 To A Ltd 118000

 Detail of central purchase

Bill: A Ltd

plastic 100000

IGST 18% 18000

total 118000

Entry

Purchase Plastic A/C

Dr 100000
Input IGST Dr
18000
To A Ltd 118000

 Local sales

Bill: X Ltd

plastic 160000
CGST 9% 14400

SGST 9% 14400

Total 188800

Entry

X Ltd Dr 188800

To sales plastic 160000

To output CGST 9% 14400

To output SGST 9% 14400

  Central Sales

Bill X Ltd

Plastic 160000

IGST 28800
18%

Total 188800

Entry

X Ltd Dr 188800

To Sales Plastic 160000

To Output IGST 28800

Goods and Service tax (GST)

Goods and Services Tax (GST) is an ‘Indirect Tax’ used on the

supply of goods and services. Goods and services are divided
into five different tax slabs for collection of tax - 0%, 5%, 12%, 18%
and 28%. From July 1, 2017, GST came up as single taxation system
in India and replaced all the indirect taxes in the country. Some of the
indirect taxes that were abolished were Central Excise Duty, VAT,
Entry Tax and Octroi.

Different forms of GST collected by the government are:

State GST (SGST): It is collected by State Government.

Central GST (CGST): It is collected by Central Government.

Integrated GST (IGST): It is collected by Central Government for inter-state

transactions and imports.

Union Territory GST (UTGST): It is collected by Union Territory

Government.

simple formula:

 GST Amount = (Original Cost*GST Rate Percentage) / 100

 Net Price = Original Cost + GST Amount
 SHORTCUT KEYS USED IN TALLY

KE FUNC
YS TIONS
Esc To remove what has been typed into the data field
while preparing a voucher

ALT + D To delete a voucher/ To delete a master

ALT + C To create a master/ ledger

ALC

ALT + X To cancel a voucher

CTRL + A To accept a form

CTRL + V To toggle between invoice and voucher mode

ALT + 2 To duplicate a voucher

CTRL + N To switch to calculator

ALT + R To remove / hide the line in a report

ALT + P To print the report

ALT + E To export the report in ASCII, Excel, HTML, PDF,
XML format

Alt + R To hide a Ledger

Ctrl + Change Ledger

Enter

ALA

Alt + U To unhide a ledger

F1 To select a company

Alt + X To cancel a voucher

Alt + 2 To change system period

DAS To open sales voucher

DAP To open purchase voucher

LEARNING OUTCOME

 Knowledge about accounting works in tally, how to use tally software.

 Creation of ledger and posting entries of bank statement in tally.

 Making entries of purchases and sales bill.
 Splitting company data and creating company.
 Posting of opening balance in tally.

 Improve communication skills, communicating with professionals.

 Integrate theory and practice and developing work habits, learn
things apart and more than theoretical knowledge.
 Getting practical experience in a real life, assess interests and
abilities in this field.
 Improvement of my time management, team work, etc.
 Adapting quickly to changing environments, get exposure to do a
work in an organisation and also came to know about
organisational behaviour ethical rules and regulations.
 Plan for future and how to adjust in an organisation.

I met quite a few amazing people who were very warm and caring
towards me and also very willing to share their knowledge
andexpertise.
 CONCLUSION

On the whole, this internship was a useful experience.

I have gained new knowledge, skills and met many new people. I
achieved several of my learning goals, however for some the
conditions did not permit. I got insight into professional practice.

The internship was also good to find out what my strengths and
weaknesses are. This helped me to define what skills and knowledge I
have to improve in the coming time. It would be better that the
knowledge level of the language is sufficient to contribute fully.
This internship has been an excellent and rewarding experience.

Two main things that I’ve learned is the importance of time-

management skills and self-motivation.

At last this internship has given me new insights and motivation to pursue a career in
accountancy.