CHAPTER- 1

INTRODUCTION TO THE

INDUSTRY
INTRODUCTION TO THE INDUSTRY

Welding is a general term for various processes used to join metal parts by producing

Coal essence, called a weld, at a joint. This is usually done by applying heat and energy whilst
bringing the pieces of metal together. This course will refer to the fire dangers and precautions of
not only welding, but also cutting metals, which is similar to welding except That the metals are
separated instead of joined.
As welding (and cutting) involves very high temperatures (up to 5500 degrees C), there is always
the risk of fire, especially when combustible materials are around. These fires cause millions of
dollars damage each year and the loss of life. Therefor it is important to recognize and
understand the dangers and risks involved when welding, and to implement safe practices to
reduce these risks.
Welding is a fabrication or sculptural process that joins materials, usually metals or
thermoplastics, by causing coalescence. This is often done by melting the work pieces and
adding a filler material to form a pool of molten material (the weld pool) that cools to become a
strong joint, with pressure sometimes used in conjunction with heat, or by itself, to produce the
weld.

This is in contrast with soldering and brazing, which involve melting a lower-melting-point
material between the work pieces to form a bond between them, without melting the work
pieces.
Many different energy sources can be used for welding, including a gas flame, an electric arc, a
laser, an electron beam, friction, and ultrasound. While often an industrial process, welding may
be performed in many different environments, including in open air, under water, and in outer
space. Welding is a hazardous undertaking and precautions are required to avoid burns, electric
shock, vision damage, inhalation of poisonous gases and fumes, and exposure to intense
ultraviolet radiation.

19th Century Until the end of the 19th century, the only welding process was forge welding,
which blacksmiths had used for centuries to join iron and steel by heating and hammering. Arc
welding and oxyfuel welding were among the first processes to develop late in the century, and
electric resistance welding followed soon after. Welding technology advanced quickly during the
early 20th century as World War I and World War II drove the demand for reliable and
inexpensive joining methods. Following the wars, several modern welding techniques were
developed, including manual methods like SMAW, now one of the most popular welding
methods, as well as semi-automatic and automatic processes such as GMAW, SAW, FCAW and
ESW.
Developments continued with the invention of laser beam welding, electron beam welding,
magnetic pulse welding (MPW), and friction stir welding in the latter half of the century.

Today, the science continues to advance. Robot welding is commonplace in industrial settings,
and researchers continue to develop new welding methods and gain greater understanding of
weld quality.

To understand why welding/cutting pose such a dangerous fire hazard, this course will firstly
discuss the most common welding practices. The extent of the danger will then be discussed. The
ways in which welding/cutting operations cause fires is described, which then leads into a
comprehensive discussion of precautions and safety practices that should be implemented when
welding to reduce the risk of fire, or at least minimize the amount of damage caused. The
conclusion will summarize both the fire dangers of welding, and the most important safety
practices to reduce these dangers.

Background

Cutting

Gas and arc welding equipment can also be used for cutting metals. In fact, oxyacetylene gas and
arc cutting cause more welding environment fires than any other means.

Oxyacetylene gas cutting is similar to oxyacetylene welding, except that the blowpipe is fitted
with a cutting attachment and work is done at a greater pressure. The effect is quite dramatic as
sparks of hot metal shower from the work. These sparks provide a potential ignition source for a
fire.

Arc cutting is similar to arc welding, except that special electrodes are used and the molten metal
is either oxidized or blown away. The electrodes are coated with an insulating material which
does not conduct electricity, and hence they are non-consumable, unlike in arc welding where the
electrodes are used up.

Welding Processes

Welding has many applications, both domestically and industrially. Some welded products
include ships, aircraft, automobiles, electric and electronic parts, and in building and construction
work. Although over 50 welding processes are used today, the most common ones are gas
welding and arc welding.
Gas Welding

The most common gas welding process is oxyfuel welding, also known as oxyacetylene welding.
It is one of the oldest and most versatile welding processes, but in recent years it has become less
popular in industrial applications. It is still widely used for welding pipes and tubes, as well as
repair work.

The equipment is relatively inexpensive and simple, generally employing the combustion of
acetylene in oxygen to produce a welding flame temperature of about 3100 °C. The flame, since
it is less concentrated than an electric arc, causes slower weld cooling, which can lead to greater
residual stresses and weld distortion, though it eases the welding of high alloy steels. A similar
process, generally called oxyfuel cutting, is used to cut metals.

Oxyacetylene welding (a form of gas welding) is the oldest type of welding and was developed
at the beginning of the twentieth century. Oxygen and acetylene are fed into a torch and ignited
to produce a burning gas with a temperature of around 3000 degrees C.

The welder has good control of the weld, as they hold the oxyacetylene torch in one hand and a
rod of filler metal in the other. The heat of the torch causes the filler metal to gradually fuse with
the joint.

Gas welding process

Oxygen and acetylene together in a flame provide the heat necessary to melt most metals. This
combined with a neutral welding atmosphere and suitable filler material allows a skilled operator
to weld most metals. Other fuel gases such as LPG or propane produce a reactive secondary
flame that interferes with the molten metal, making them unsuitable for welding. These and other
fuel gases are suitable for heating and cutting purposes.

In this chapter you will look at the following

 Personal safety for oxygen-fuel gas plant use, including:

o what you should wear when using an oxygen-fuel gas plant

o personal safety for oxygen-fuel gas plant operators

o ventilation
 o fire prevention

o eye protection

o Safety when oxygen-fuel gas cutting and welding.

Personal safety for oxygen-fuel gas plant use

What you should wear when using an oxygen-fuel gas plant

It is important that you always wear the proper safety clothing when you are working with any
oxy-fuel gas equipment or electrical welding equipment.
For general fabrication or welding, or when working near machinery or on scaffolding, it is
essential that you wear heavy-duty clothes which do not have lots of pockets or Loose-fitting
shirts or old baggy windcheaters with floppy sleeves could put your life in danger. It is important
to make sure that the trousers you wear do not have cuffs as these have been the cause of many a
trip to hospital because of fire and burns. In some factories, cuffs have even collected explosive
or poisonous dust.

It is better to wear short sleeves rather than rolled-up sleeves. However, if you are engaged in gas
cutting or electric welding operations, long sleeves should be worn with the recommended
protective clothing. Remove wristwatches and rings as these too can get caught up in the
machinery. Do not wear old worn shoes or boots. Loose laces and ragged soles or heels can
cause serious falls. Wear sound, sturdy, safe shoes or safety boots.

Remember that if the job requires special protective clothing, you must wear it, even if it causes
you a bit of inconvenience. It could save you from death or from serious injury.
Unrestrained hair hanging down has been the cause of many scalping accidents. Always wear a
hat, a beret or a hairnet when working near moving machinery

The operator should wear:

 a long-sleeved cotton shirt (non-flammable)

 sleeves rolled down and buttoned

  hard-wearing trousers without cuffs (fire resistant)

 sturdy leather shoes or work boots (spark resistant, steel toe cap)

 an apron (leather)

 gloves (leather)

 spats (leather)

 caps (non-flammable)

 a leather cape or jacket

 eye protection

 Ear protection.

Personal safety for oxygen-fuel gas plant operators

 Beneat and clean about your work. Avoid tripping or falling.

 Keep equipment in good condition in order to avoid fire and explosions.

 Wear eye protection at all times and goggles when using a blowpipe. These will

protect your eyes from sparks, flying slag and the strong light and harmful rays

that come from the flame. They will also help you to see your work better.

 Wear the proper gloves, apron, shoes and any other protective clothing provided

in order to minimise the risk of burns.

 Watch out for sparks as they could land on your sleeves, cuffs and in pockets.

 Never use oxygen as compressed air.

 Never use matches to light a blowpipe – use a flint lighter or a pilot light.

 Move all flammable material at least 10 metres away from the area in which you

are welding or cutting.

 Keep flame, sparks and hot metal away from cylinders and tubing.
  When you are working on a metal which gives off poisonous fumes, always use

the correct fume extraction system.

 Never use a blowpipe when you are working on scaffolding or staging suspended by a
manila rope.

The Welding Industry and Its Future

The arc welding segment of the industry seems to be growing the fastest with recent years
showing maximum growth. The growth of the welding industry has been approximately 6% per
year. Conventional electric arc welding equipment and filler metals represent over two-thirds of
this total. Each segment of the industry and each welding process has its own growth patterns. In
order to make a projection we must determine the past historic growth patterns, determine the
present position, and consider those factors that will have an impact on the growth in the future.
Welding is now the universally accepted method of permanently joining all metals. In some
respects, it might be considered a mature industry but it is still a growing industry. The true
impact of welding on the metalworking industry should be measured in the value of the parts
produced by welding, the amount of money saved by the use of welding over other metal
fabrication processes, and in the value of products made possible by welding.
Historical data are available that record the growth of the welding equipment and materials
industry, which in turn gives an indication of the projected growth for the future.
The arc welding segment of the industry seems to be growing the fastest with recent years
showing maximum growth. The growth of the welding industry has been approximately 6% per
year. Conventional electric arc welding equipment and filler metals represent over two-thirds of
this total. Each segment of the industry and each welding process has its own growth patterns.
In order to make a projection we must determine the past historic growth patterns, determine the
present position, and consider those factors that will have an impact on the growth in the future.
Future growth of the arc welding processes depends on factors that may have an impact on the
industries served by welding.
The future of these industries will largely determine the future of welding. It is possible to
estimate the amount of each type of arc welding that is being done in the U.S.A. and how it is
being applied. The most suitable approach for this analysis is to divide filler metals sold into the
following categories:
 Covered electrodes (stick electrodes) all types
 Submerged arc welding electrode wire [solid steel larger than 1/16 in. (1.6mm) in
diameter]
 Gas metal arc welding electrode wire [solid steel wire 1/16 in. (1.6mm) and smaller]
 Flux-cored arc welding electrode wire
 At this point we can project into the future. This is done by charting the bar graph information
into line charts and extending these lines for five years. This shows that based on the percentage
of the total:

 Covered electrodes have been decreasing steadily for the last 14 years dropping from
81% to 59% and projected to 45%.
 Submerged arc welding has remained constant at about 5% to 7%.
 Gas metal arc welding has almost doubled, rising from 10% to 20%, and is projected to
double again in the next ten years.
 Flux-cored welding is increasing, but at a slower rate.
This information shows that semiautomatic welding will greatly increase, machine and automatic
welding will increase modestly, but manual welding is decreasing at least as a percentage of the
total.

After analyzing recent trends in welding and manufacturing it becomes evident that the
following must be considered with regard to the future of welding:
1. There will be continuing need to reduce manufacturing costs and to improve productivity,
since (a) wage rates for the people in manufacturing industries will continue to increase, (b)
the cost of metals for producing weldments and filler metals will also continue to be more
expensive, and (c) energy and fuel costs will increase and shortages may occur.
2. There will be a continuing trend towards the use of higher-strength materials, particularly
in the steels and lighter-weight materials.
3. There will be more use of welding by manufacturing industries, probably decreasing the
use of castings.
4. There will be a trend towards higher levels of reliability and higher-quality requirements.
5. The trend towards automatic welding and automation in welding will accelerate.
Productivity is considered the amount of welding that can be done by a welder in a day. This is
determined by several factors, the most important of which is the operator factor or duty cycle.
Operator factor for a welder is the number of minutes per eight-hour period that is spent actually
welding.

The different methods of welding have different average duty cycles. Manual welding has the
lowest operator factor with semiautomatic welding approximately double and machine welding
the next highest, with automatic welding approaching 100%. Efforts will be made to utilize those
processes that have the highest-duty cycles. The expected trend will be away from manual
welding towards semiautomatic welding and to machine or automatic welding when possible.
Another factor affecting productivity of welders relates to the deposition rate of the welding
process. The higher current processes have the highest deposition rates, thus the submerged arc
welding process and the electroslag welding process will remain important as costs must be
reduced.
The next factor deals with increasing material costs. It is imperative to obtain the maximum
utilization of filler metals. The cold wire type processes, gas tungsten arc and plasma arc, can
actually deposit 100% of the filler metal purchased. Submerged arc welding, when the electrode
only is considered, approaches 100% as does electroslag welding. Gas metal arc welding will
give about 95% utilization. Flux-cored welding is the lowest of the continuous wire processes,
normally in the 80% plus range. Covered electrodes have the lowest utilization because of the
stub end and coating loss that results in approximately 65% of the weight of the filler metals
purchased actually being deposited in the weld joint.
Another factor closely related to filler metal efficiency and operator factor is the total deposit of
weld metal to produce a given weldment. If the amount of weld metal can be reduced to make a
weld it is an economic savings, thus there is an advantage to methods such as narrow gap
welding. The higher penetration characteristics of CO2 welding gives it an advantage over
shielded metal arc welding because fillet weld sizes can be reduced and the same weld strength
retained.
In forecasting the arc welding field, we will consider each process separately since each has its
own historical development and utilization and will have a different future. However, the arc
welding processes will continue to dominate the welding industry.
The shielded metal arc welding process is the oldest of the current arc welding processes but is
losing ground in the total arc welding market. This trend will continue and manual electrode
welding in the near future may represent only a third of arc welding.
The percentage of filler metal used by submerged arc welding has remained almost constant
through the years. It is impossible to differentiate between filler metal used for electroslag
welding and submerged arc welding; however, both processes will increase modestly.
Gas metal arc welding will continue to accelerate since it is being substituted for shielded metal
arc, gas welding, brazing, and resistance welding. This process, since it is a continuous wire
process with high filler metal utilization, will continue to rise at the highest rate.
The flux-cored arc welding process started from a lower base and has been gaining modestly.
This trend will continue; however, lower filler metal utilization and higher filler metal cost will
keep it from growing as fast as gas metal arc welding.
Gas tungsten arc welding will grow as fast or faster than the total welding market. There are
three reasons; it is adaptable to automation, it is being used on high quality work, and for
welding newer thin specialty metals.
Plasma arc welding will grow faster than gas tungsten arc as soon as its capabilities are better
known.
Special automated fixtures will become increasingly important. It is expected that fixtures will
soon be specified by the type of work and the size of work they are expected to perform, thus we
will have automatic machines for seamers, for tank making, for pipe welding, for attaching
spuds, for overlaying, and for other special applications. Automatic and computer-controlled
machines will become more common place in the years ahead. Every effort will be made to
reduce the amount of manual labor involved in making welds.
Some of the newer processes and some which are of a more specialized nature will grow quite
rapidly; however, they will never become large segments of the total welding industry. These
include electron beam welding, laser beam welding, friction welding, ultrasonic welding,
diffusion welding, and cold welding.
With increased emphasis on welding as a basic manufacturing technology the growth rate in the
future will approximate 8% per year and welding equipment shipments are expected to more
than double in the next five years. Growth rate is expected to be shared by all of the different
welding processes. However, the more conventional arc welding processes may not grow as fast
as the more exotic processes primarily because of a larger base.

Advantages of Gas Welding:

The following are the advantages of gas welding:

1. Portable and Most Versatile Process:

Gas welding is probably portable and most versatile process. The ranges of gas welding products

are very wide. It can be applied to variety of manufacturing, maintenance and repair work.

2. Better Control over the Temperature:

Gas welding provides better control over the temperature of the metal in the weld zone by

controlling the gas flame.

3. Better Control over Filler-Metal Deposition Rate:

In gas welding, the source of heat and filler metal are separate unlike arc welding. This provides

better control over filler-metal deposition rate.

4. Suitable to Weld Dissimilar Metals:

The gas welding can be suitable to weld the dissimilar metals with suitable filler and flux

material.

5. Low Cost and Maintenance:

The cost and maintenance of the gas welding equipment’s is low as compared to some other

welding processes. The equipment is versatile, self-sufficient and portable.

Disadvantages of Gas Welding:

1. Not Suitable for Heavy Sections:

Since the heat produced is not sufficient and hence heavy sections cannot be joined

economically.

2. Less Working Temperature of Gas Flame:

The flame temperature is less than the temperature of the arc.

3. Slow Rate of Heating:

The rate of heating and cooling is relatively slow. In some cases this is advantageous.

4. Not Suitable for Refractory and Reactive Metals:

Refractory metals like tungsten, molybdenum and reactive metals like titanium and zirconium

cannot be welded by gas welding process.

5. Larger Heat affected Area:

Gas welding results in a larger heat affected area due to prolonged heating of joint.

6. Flux Shielding is not so Effective:

Flux-shielding in gas welding is not as effective as in case of TIG or MIG welding. The

oxidation cannot be avoided completely.

7. Problem in Storage and Handling of Gases:

More safety problems are associated with the storage and handling of explosive gases e.g.,

acetylene and oxygen.

Types of flame

The welder can adjust the oxy-acetylene flame to be carbonizing (aka reducing), neutral, or
oxidizing. Adjustment is made by adding more or less oxygen to the acetylene flame. The neutral
flame is the flame most generally used when welding or cutting. The welder uses the neutral
flame as the starting point for all other flame adjustments because it is so easily defined. This
flame is attained when welders, as they slowly open the oxygen valve on the torch body, first see
only two flame zones. At that point, the acetylene is being completely burned in the welding
oxygen and surrounding air. The flame is chemically neutral. The two parts of this flame are the
light blue inner cone and the darker blue to colorless outer cone. The inner cone is where the
acetylene and the oxygen combine. The tip of this inner cone is the hottest part of the flame. It is
approximately 6,000 °F (3,300 °C) and provides enough heat to easily melt steel. In the inner
cone the acetylene breaks down and partly burns to hydrogen and carbon monoxide, which in the
outer cone combine with more oxygen from the surrounding air and burn.

An excess of acetylene creates a carbonizing flame. This flame is characterized by three flame
zones; the hot inner cone, a white-hot "acetylene feather", and the blue-colored outer cone. This
is the type of flame observed when oxygen is first added to the burning acetylene. The feather is
adjusted and made ever smaller by adding increasing amounts of oxygen to the flame. A welding
feather is measured as 2X or 3X, with X being the length of the inner flame cone. The unburned
carbon insulates the flame and drops the temperature to approximately 5,000 °F (2,800 °C). The
reducing flame is typically used for hard facing operations or backhand pipe welding techniques.
The feather is caused by incomplete combustion of the acetylene to cause an excess of carbon in
the flame. Some of this carbon is dissolved by the molten metal to carbonize it. The carbonizing
flame will tend to remove the oxygen from iron oxides which may be present, a fact which has
caused the flame to be known as a "reducing flame".

The oxidizing flame is the third possible flame adjustment. It occurs when the ratio of oxygen to
acetylene required for a neutral flame has been changed to give an excess of oxygen. This flame
type is observed when welders add more oxygen to the neutral flame. This flame is hotter than
the other two flames because the combustible gases will not have to search so far to find the
necessary amount of oxygen, nor heat up as much thermally inert carbon. It is called an oxidizing
flame because of its effect on metal. This flame adjustment is generally not preferred. The
oxidizing flame creates undesirable oxides to the structural and mechanical detriment of most
metals. In an oxidizing flame, the inner cone acquires a purplish tinge and gets pinched and
smaller at the tip, and the sound of the flame gets harsh. A slightly oxidizing flame is used in
braze-welding and bronze-surfacing while a more strongly oxidizing flame is used in fusion
welding certain brasses and bronzes

The size of the flame can be adjusted to a limited extent by the valves on the torch and by the
regulator settings, but in the main it depends on the size of the orifice in the tip. In fact, the tip
should be chosen first according to the job at hand, and then the regulators set accordingly.

Welding

The flame is applied to the base metal and held until a small puddle of molten metal is formed.
The puddle is moved along the path where the weld bead is desired. Usually, more metal is
added to the puddle as it is moved along by dipping metal from a welding rod or filler rod into
the molten metal puddle. The metal puddle will travel towards where the metal is the hottest.
This is accomplished through torch manipulation by the welder.

The amount of heat applied to the metal is a function of the welding tip size, the speed of travel,
and the welding position. The flame size is determined by the welding tip size. The proper tip
size is determined by the metal thickness and the joint design.

Welding gas pressures using oxy-acetylene are set in accordance with the manufacturer's
recommendations. The welder will modify the speed of welding travel to maintain a uniform
bead width. Uniformity is a quality attribute indicating good workmanship. Trained welders are
taught to keep the bead the same size at the beginning of the weld as at the end. If the bead gets
too wide, the welder increases the speed of welding travel. If the bead gets too narrow or if the
weld puddle is lost, the welder slows down the speed of travel. Welding in the vertical or
overhead positions is typically slower than welding in the flat or horizontal positions.

The welder must add the filler rod to the molten puddle. The welder must also keep the filler
metal in the hot outer flame zone when not adding it to the puddle to protect filler metal from
oxidation. Do not let the welding flame burn off the filler metal. The metal will not wet into the
base metal and will look like a series of cold dots on the base metal. There is very little strength
in a cold weld. When the filler metal is properly added to the molten puddle, the resulting weld
will be stronger than the original base metal.
Welding lead or 'lead burning' was much more common in the 19th century to make some pipe
connections and tanks. Great skill is required but can be quickly learned. In building construction
today some lead flashing is welded but soldered copper flashing is much more common in
America. In the automotive body collision industry before the 1980s, oxyacetylene gas torch
welding was seldom used to weld sheetmetal, since warpage was a byproduct besides the excess
heat. Automotive body repair methods at the time were crude and yielded improprieties until
MIG welding became the industry standard. Since the 1970s, when high strength steel became
the standard for automotive manufacturing, electric welding became the preferred method. After
the 1980s, the oxyacetylene torch fell out of use for sheetmetal welding in the industrialized
world.

Cutting

For cutting, the setup is a little different. A cutting torch has a 60- or 90-degree angled head with
orifices placed around a central jet. The outer jets are for preheat flames of oxygen and
acetylene. The central jet carries only oxygen for cutting. The use of several preheating flames
rather than a single flame makes it possible to change the direction of the cut as desired without
changing the position of the nozzle or the angle which the torch makes with the direction of the
cut, as well as giving a better preheat balance. Manufacturers have developed custom tips for
Mapp, propane, and propylene gases to optimize the flames from these alternate fuel gases.

The flame is not intended to melt the metal, but to bring it to its ignition temperature.

The torch's trigger blows extra oxygen at higher pressures down the torch's third tube out of the
central jet into the workpiece, causing the metal to burn and blowing the resulting molten oxide
through to the other side. The ideal kerf is a narrow gap with a sharp edge on either side of the
workpiece; overheating the workpiece and thus melting through it causes a rounded edge.

Oxygen Rich Butane Torch Flame

Fuel Rich Butane Torch Flame

Cutting a rail just before renewing the rails and the ballast.
Cutting is initiated by heating the edge or leading face (as in cutting shapes such as round rod) of
the steel to the ignition temperature (approximately bright cherry red heat) using the pre-heat jets
only, then using the separate cutting oxygen valve to release the oxygen from the central jet.[5]
The oxygen chemically combines with the iron in the ferrous material to oxidize the iron quickly
into molten iron oxide, producing the cut. Initiating a cut in the middle of a workpiece is known
as piercing.

It is worth noting several things at this point

The oxygen flow rate is critical; too little will make a slow ragged cut, while too much will waste
oxygen and produce a wide concave cut. Oxygen lances and other custom made torches do not
have a separate pressure control for the cutting oxygen, so the cutting oxygen pressure must be
controlled using the oxygen regulator. The oxygen cutting pressure should match the cutting tip
oxygen orifice. Consult the tip manufacturer's equipment data for the proper cutting oxygen
pressures for the specific cutting tip.

The oxidation of iron by this method is highly exothermic. Once it has started, steel can be cut at
a surprising rate, far faster than if it were merely melted through. At this point, the pre-heat jets
are there purely for assistance. The rise in temperature will be obvious by the intense glare from
the ejected material, even through proper goggles. (A thermic lance is a tool that also uses rapid
oxidation of iron to cut through almost any material.)

Since the melted metal flows out of the work piece, there must be room on the opposite side of
the work piece for the spray to exit. When possible, pieces of metal are cut on a grate that lets the
melted metal fall freely to the ground. The same equipment can be used for oxyacetylene
blowtorches and welding torches, by exchanging the part of the torch in front of the torch valves.

For a basic oxy-acetylene rig, the cutting speed in light steel section will usually be nearly twice
as fast as a petrol-driven cut-off grinder. The advantages when cutting large sections are obvious:
an oxy-fuel torch is light, small and quiet and needs very little effort to use, whereas a cut-off
grinder is heavy and noisy and needs considerable operator exertion and may vibrate severely,
leading to stiff hands and possible long-term vibration white finger. Oxy-acetylene torches can
easily cut through ferrous materials in excess of 200 mm (8 inches). Oxygen lances are used in
scrapping operations and cut sections thicker than 200 mm (8 inches). Cut-off grinders are
useless for these kinds of application.

Robotic oxy-fuel cutters sometimes use a high-speed divergent nozzle. This uses an oxygen jet
that opens slightly along its passage. This allows the compressed oxygen to expand as it leaves,
forming a high-velocity jet that spreads less than a parallel-bore nozzle, allowing a cleaner cut.
These are not used for cutting by hand since they need very accurate positioning above the work.
Their ability to produce almost any shape from large steel plates gives them a secure future in
shipbuilding and in many other industries.

Oxy-propane torches are usually used for cutting up scrap to save money, as LPG is far cheaper
joule for joule than acetylene, although propane does not produce acetylene's very neat cut
profile. Propane also finds a place in production, for cutting very large sections.

Oxy-acetylene can cut only low- to medium-carbon steels and wrought iron. High-carbon steels
are difficult to cut because the melting point of the slag is closer to the melting point of the
parent metal, so that the slag from the cutting action does not eject as sparks but rather mixes
with the clean melt near the cut. This keeps the oxygen from reaching the clean metal and
burning it. In the case of cast iron, graphite between the grains and the shape of the grains
themselves interfere with the cutting action of the torch. Stainless steels cannot be cut either
because the material does not burn readily.
 CHAPTER-2

COMPANY PROFILE
 COMPANY PROFILE

VISHAL EQUIPMENT (INDIA)

VISHAL EQUIPMENT(INDIA) is the market leader in welding and safety

equipments in India. Company brand name has been synonymous with
adhesive to millions in India and is ranked amongst the most trusted brands in
India. Vishal equipment(india) is also growing its international presence
through aquistions and setting up manufacturing facilities and sales offices in
important regions around the world . company has reached where they are
today mainly due to the close team work of their employees and due its
shared value system which emphasizes commitment to excellence , closeness
to customers and the spirit of innovation.

Vishal equipments(india) deals with Specialists in repairing of Gas Welding

instuments regulators welding & cutting torches, profile, plug, cutting machine

Manufacturers & suppliers of welding, Hand Gloves & safety Items

 BUSINESS SEGMENTS :-

The company operates under two main business segments globally .They are:-

Business Areas

GAS WELDING ITEMS SAFETY EQUIPMENTS

INNOVATION: A CONTINOUS JOURNEY THAN S DESTINATION:-

The birth of vishal equipments:-

The company laid its foundations with innovations in the form of welding equipments . vishal
equipment was established in 1976. Ramprakash has started the firm . vishal equipment mainly
deal in gas welding equipments and in safety equipments. Ambica steels limited and DEE
Development are the main vendor of vishal equipment(india). In 2015 the name of the firm
changes from vishal equipment to vishal equipment(india).

PRODUCTS:-
We are authorized distributors of vishal equipments products. Products are
following:-

1.GENTEC GAS WELDING EQUIPMENT:-

IT IS USED TO MAINTAIN THE PRESSER OF GASES

O2 AND CO2 ARE THE TWO GASES WHICH ARE CONTROLED

2. MIG WELDING TORCH CABLE:-

3. GAS CUTTING TORCH:-

Gas cutting tourch is used to cut hard copper

4. GAS WELDING TORCH:-

 IT IS USE TO CUT THE HARD SUBSTANCE AS WELL AS TO JOIN THROUGH

WELDING

5. ARCON GAS CUTTER:-

USE TO WELD THE PIPES

2 GASES ARE USED

6. PUG CUTTER:-
IT IS AN AUTOMATIC CUTTING MACHINE.

7. GLOVES :-

THERE ARE TWO TYPES OF GLOVES WHITE AND BLACK

IS USE TO SAVE THE HANDS OF THE WORKERS

8.WELDING HOLDER:-

WELDIND HOLDER IS SAFTY EQUIPMENT

IT IS USED FOR THE SAFTY OF FACE

9. WELDING SCREEN:-
WELDING SCREEN IS USED AT THE WELDING AREA

10SAFTY GOGGLE:-

USED WHILE WELDING

GOGGLES ARE USED FOR THE SAFTY OF EYES

11TUNGSTEN ROD:-
TUNGSTEN ROD IS USED WHILE WELDING

10WELDING NOZZLE:-

IT IS HELP IN HEATING THE HARD SURFACE WHICH HELP IN CUTTING

ANY MANY OTHER PRODUCTS OF VISHAL EQUIPMENT(INDIA). ALSO AVAILABLE

TO OUR RESPECTED CLIENTS.

The gas welding is particularly suitable for joining metal sheets and plates having thickness of 2

to 50 mm. An additional metal called filler material is used for thickness more than 15mm. This

filler metal is used in the form of welding rod.

The Composition of filler rod is usually same as that of base metal. The filler metal is used to fill

up the cavity made during edge preparation. A flux material is also used during welding to

remove impurities and oxides present on the metal surfaces to be joined.

Different combinations of gases are used to produce hot gas flame, e.g., Oxygen and acetylene,

oxygen and hydrogen, oxygen and propane, air and acetylene etc.

The combination of oxygen and acetylene is most widely used. This combination burns to

produce a highest flame temperature of about 3200°C. Such a flame produced is known as Oxy-

acetylene flame.
The Approximate Temperature Produced by Different Combinations is Listed Below:

(i) Oxy-acetylene, 3200°C

(ii) Oxy-hydrogen, 2800°C

(iii) Oxy-butane, 2700°C

(iv) Oxy-propane, 2200°C

(v) Oxy-coal gas, 2100°C

(vi) Air-acetylene, 2000°C

(vii) Air-hydrogen, 1800°C

(viii) Air-propane, 1750°C

Oxy-acetylene flame is used for welding metals, having high melting temperature such as mild

steel, high carbon steel etc. On the other hand, Oxy-hydrogen flame is used for welding metals

having low melting temperature such as aluminum, lead, magnesium, etc.

Oxy-Acetylene Welding:

When a combination of oxygen and acetylene is used in correct proportions, to produce an

intense gas flame, the process is known as Oxy-acetylene welding.

An Oxy-acetylene gas flame has a temperature of about 3200°C and thus can melt all

commercial available metals. A filler rod of the same material is used to fill up the cavity made

during edge preparation, if metal thickness is more than 15 mm. A flux is used to remove

impurities and oxides present on the metal surface.

To ignite flame, open the acetylene control valve of the welding torch. The necessary oxygen is

drawn from the atmosphere to burn acetylene partially.

The oxygen control valve is then open to adjust the required volume of acetylene and oxygen

mix and burn. The three different types of gas flames produced by changing the mix volumes.

There are Two Systems Available for Oxy-Acetylene Welding:

(a) Low pressure Oxy-acetylene welding.

(b) High pressure Oxy-acetylene welding.

Applications of Gas Welding:

Oxy-acetylene gas welding is widely used in practical field.

Some important applications are:

1. For joining most ferrous and non-ferrous metals, carbon steels, alloy steels, cast iron,

aluminum and its alloys, nickel, magnesium, copper and its alloys, etc.

2. For joining thin metals.

3. For joining metals in automotive and aircraft industries.

4. For joining metals in sheet metal fabricating plants.

5. For joining materials those requires relatively slow rate of heating and cooling, etc.

Advantages of Gas Welding:

The following are the advantages of gas welding:

1. Portable and Most Versatile Process:

Gas welding is probably portable and most versatile process. The ranges of gas welding products

are very wide. It can be applied to variety of manufacturing, maintenance and repair work.
2. Better Control over the Temperature:

Gas welding provides better control over the temperature of the metal in the weld zone by

controlling the gas flame.

3. Better Control over Filler-Metal Deposition Rate:

In gas welding, the source of heat and filler metal are separate unlike arc welding. This provides

better control over filler-metal deposition rate.

4. Suitable to Weld Dissimilar Metals:

The gas welding can be suitable to weld the dissimilar metals with suitable filler and flux

material.

5. Low Cost and Maintenance:

The cost and maintenance of the gas welding equipment’s is low as compared to some other

welding processes. The equipment is versatile, self-sufficient and portable.

Disadvantages of Gas Welding:

1. Not Suitable for Heavy Sections:

Since the heat produced is not sufficient and hence heavy sections cannot be joined

economically.

2. Less Working Temperature of Gas Flame:

The flame temperature is less than the temperature of the arc.

3. Slow Rate of Heating:

The rate of heating and cooling is relatively slow. In some cases this is advantageous.

4. Not Suitable for Refractory and Reactive Metals:

Refractory metals like tungsten, molybdenum and reactive metals like titanium and zirconium

cannot be welded by gas welding process.

5. Larger Heat affected Area:

Gas welding results in a larger heat affected area due to prolonged heating of joint.

6. Flux Shielding is not so Effective:

Flux-shielding in gas welding is not as effective as in case of TIG or MIG welding. The

oxidation cannot be avoided completely.

7. Problem in Storage and Handling of Gases:

More safety problems are associated with the storage and handling of explosive gases e.g.,

acetylene and oxygen.

 CHAPTER- 3

TRAINEE PROFILE
Trainee’s Profile

1. Personal Details
A. Name – Yajur Rikhi
B. D.O.B- 26 June 1999
C. Nationality –Indian
D. Marital status-Unmarried
E. Language-English, Hindi & Punjabi

2. Qualification

A. Secondary Examination- Carmel Convent School(faridabad) march 2015

B. Senior secondary Examination- Navjiwan public school (Faridabad) March
2017
C. Graduation –Bachelor of Business Administration BBA (Computer Aided
Management)(MDU)

3. Designation
Assistant Accountant at Vishal equipments (India)

4. Roles & Responsibilities of my Training

A. Preparation of Sales Book

B. Recording of Sales Transaction in Tally
C. Preparation of Purchase Book
D. Recording of Purchase Transaction in Tally
 CHAPTER-4
RESEARCH METHODOLOGY
RESEARCH METHODOLOGY

Research design
A research design is the set of methods and procedures used in collecting and analyzing
measures of the variables specified in the research problem. The design of a study
defines the study type (descriptive, correlation, semi- experimental, experimental,
review, meta-analytic) and sub-type, if applicable, data collection methods and a
statistical analysis plan. Research design is the framework that has been created to find
answers to research questions.

NATURE OF STUDY

The nature of the study is descriptive, so it is a “Descriptive Research” that studies the
accounting and Finance of Vishal equipments (India)

Scope of the study:

The objective of study is to get the first hand knowledge about the accounting and finance
system of Vishal equipment

Managerial usefulness of study:

The study highlights the problems related to distribution of Vishal equipment so that the
company can improve the service rendered by them as a distribution. The study gives
information about prospective buyers both individual as well as institutional clients. The study
provide the complete information about all the competitors of Vishal equipment. It provides the
feedback from customer regarding their problems and their perception about investing in
ADHYA DESIN so that the company can improve their services.

Data sources

I uses the data that has been already collected by others is called secondary data. It could
be collected from the journal, reports and various publication. The advantages of the
secondary data can be economical both in the terms of money and time spent. In this
report secondary was collected through:
 Company balance sheets
 Reports and records
  Flow charts and tables
 Websites

OBJECTIVES OF THE STUDY:

 To learn how to prepare sales book

 To learn how to record sales transaction in tally
 To learn how to prepare purchase book
 To learn how to record purchase transaction in tally

LIMITATIONS OF THE STUDY::

 Suggestion is based on the given information.

 Due to large number of employees it was not possible to collect all the information from
each
 The time period is limited to know the entire process. We cannot draw effective
conclusion as it is continuous process.
 The area of survey was limited to some particular areas.
 CHAPTER- 5

LEARNING
FROM
TRAINING

1. Preparation of sales book

Sales book is a subsidiary book maintained to record credit sale of goods. These are meant for
regular sale of goods only. Cash sale of goods and sale of property and assets whether for cash or
on credit are not recorded in the sales book. This book is also named as sales day book, sold day
book, sales journal or sale register.

The preparation of the sales book is similar to that of purchases book. The entries are made in the
sales book on the basis of copies of the invoice sent to the buyer.

Format
2. Record sales transaction in tally

I learned how to enter the following Sales Voucher in tally program in the books of M/s XYZ
Limited:-

Solution:

We shall enter this bill as ‘Sale Voucher’

Following entries shall be made for above transactions:-

Date: 31.03.2018

Debit Gift House Rs.21000/=

Credit: Local Sales Account Rs.20000/=

Credit: Local Sales Tax Rs.1000/=

(Being goods sold to M/s Gift House as per our invoice number 1100 enclosed)

Now, we shall enter above Sales Vouchers in tally as under:

 Open Tally program.

 Then, Select M/s XYZ Limited.

 Select ‘’Accounting Vouchers’ under ‘Gateway of Tally’

 First we shall open the voucher entry screen as mentioned above.

 Now, we shall select as ‘As Invoice’

 Fill up the date with the help of ‘F2’

 Write anything in reference number as required by your management

 Under ‘Party’s Name’ write ‘Gift House’

 Under ‘Sales Ledger’ write ‘Local Sales Account’

 Under ‘Particulars’ write ‘Local Sales Account’

 Under ‘amount’ write 20000

 Again, you have reached in ‘Particular’ column. Here you write ‘Local Sales Tax
Account’

 Under ‘Rate’ you can write 5%

 Tally shall automatically calculate the sales tax amount. It has given the figure of
Rs.1000/= under ‘Amount’ Column

 Again, you have reached in ‘Particular Column’. This time press ‘Enter’ key.

 In ‘Narration’ write any narration and press ‘Enter’

 Now, tally will ask you ‘Yes’ or ‘No’

 If everything is all right then press ‘Y’ or ‘Enter’ key otherwise press ‘N’

 screen at this point will look as under:

sale bill is created.

If take the print out of the above sale invoice, this will look like below:-
Preparation of Purchase book

Purchase Book is that book in which we have record all the business credit transactions related to
the purchase of goods only. It is an original entry book like a Cash Book. Cash purchases of
goods are not recorded in it because all these transactions are recorded in the Cash Book. This
book is also known as purchase register, purchase day book, purchase journal and purchase
invoice book.

Type of Purchase Book:

It is the two type shown below:

 Simple

 Columnar

1. Simple:

This format is used by the seller who has the Unlimited types of products in which he is trading.
The format of it shown in the following image:
2. Columnar:

This format is used by the seller who has the limited types of products in which he is trading
because in this format accountant will show all the products of the business in the separate
column to find out the sale of individual products and closing stock or gross margin on each type
of products. The format of it shown in the following image
 CHAPTER- 6

BIBLIOGRAPHY
BIBLIOGRAPHY

REFFRED BOOKS

 FINANCIAL MANAGEMENT

 MANAGEMENT ACCOUNTANCY

 MANAGEMENT ACCOUNTING