Chart of Accounts

Acc_Code Acc_Name Nature

111 Sales - Product - R CR
112 Service - R CR
113 Other Income - R CR
211 Purchase - Product - C DR
212 Purchase - Service - C DR
213 Other - COGS - C DR
311 Car Maintenance Bill - E DR
312 Car Fuel and oil - E DR
313 Bank Interest - E DR
314 Internet Bill - E DR
315 Meal Allowances - E DR
316 Electricity - E DR
317 Office Administration Expense - E DR
318 Office Rent - E DR
319 Office Supplies - E DR
320 Phone - E DR
321 Salary - E DR
322 Travelling - E DR
323 Website - E DR
324 Printing and Stationary - E DR
325 Advertising - E DR
326 Delivery - E DR
327 General - E DR
328 Donation - E DR
329 Accounting, Auditing - E DR
330 Depreciation - E DR
331 Other - Expense - E DR
411 Furniture - NCA DR
412 Motor Vehicle - NCA DR
413 Equipment - NCA DR
414 Machinery - NCA DR
415 Accmulated Depreciation - NCA CR
416 Investment in Others - NCA CR
417 Other - NCA - NCA CR
511 Trade Receivable - CA DR
512 Other Receivable - CA DR
513 Bank Accounts - CA DR
514 Cash Book - CA DR
515 Prepaid Expense - CA DR
516 Accured Income - CA DR
517 Other - CA - CA DR
611 Loan - NCL CR
612 Other - NCL - NCL CR
711 Trade Payable - CL CR
712 Accured Expenses - CL CR
713 Other Payabale - CL CR
714 Other - CL - CL CR
811 Capital - A - EQ CR
812 Capital - B - EQ CR
813 Reserve - EQ CR
814 Drawing - A - EQ DR
815 Drawing - B - EQ DR
816 Other - Equity - EQ CR
xxxx xx xx
 Location Description
Revenue (+ )

Revenue ((+ )

Revenue ((+ )

Cost_of_Goods_Service_Sold
(+ )

Cost_of_Goods_Service_Sold

( (+ )

Cost_of_Goods_Service_Sold
(+ )

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Non_Current Asset --

Non_Current Asset --

Non_Current Asset --

Non_Current Asset --

Non_Current Asset --

Non_Current Asset --

Non_Current Asset --

Current_Asset -

Current_Asset -

Current_Asset -

Current_Asset -

Current_Asset -

Current_Asset -

Current_Asset -

Non_Current_Liabilities -- !

Non_Current_Liabilities -- !

Current_Liabilities - !

Current_Liabilities - !

Current_Liabilities - !

Current_Liabilities - !

Equity ! "

Equity ! "

Equity ! "

Equity ! "

Equity ! "

Equity ! "
xx xx
xx xx xx xx xx xx xx
xx xx xx xx xx xx xx xx xx xx
xx xx xx xx xx xx xx
 4,705 4,705
Transactions_No. FY_Year Acc_Code Acc_Name Debit Credit

1 2017_2018 111 Sales - Product - R 1,250

1 2017_2018 514 Cash Book - CA 1,000
1 2017_2018 511 Trade Receivable - CA 250
2 2019_2020 514 Cash Book - CA 750
2 2019_2020 311 Car Maintenance Bill - E 50
2 2019_2020 312 Car Fuel and oil - E 50
2 2019_2020 411 Furniture - NCA 200
2 2019_2020 324 Printing and Stationary - E 450
3 2017_2018 811 Capital - A - EQ 100
3 2017_2018 514 Cash Book - CA 100
4 2017_2018 512 Other Receivable - CA 50
4 2017_2018 514 Cash Book - CA 50
5 2017_2018 514 Cash Book - CA 1,000
5 2017_2018 211 Purchase - Product - C 500
5 2017_2018 611 Loan - NCL 500
6 2017_2018 112 Service - R 500
6 2017_2018 111 Sales - Product - R 500
6 2017_2018 514 Cash Book - CA 1,000
7 2017_2018 411 Furniture - NCA 555
7 2017_2018 514 Cash Book - CA 355
7 2017_2018 612 Other - NCL - NCL 200
xxxx xx xx xx xx xx
Particulars
xx xx xx xx xx xx xx xx
xx xx xx xx xx xx xx xx xx xx
xx xx xx xx xx xx xx xx xx xx
xx xx xx xx xx xx xx xx
 Statement of Financial Position as at xx / xxx / xxxx

Schedule Note
No. No.

Asset
Non Current Asset
1 Tangible Asset
2 Intangible Asset
Total Non_Current Asset

Current Asset
Inventory
3 Receivable
4 Advance & Prepayment
5 Cash & Bank Balance
Total Current Asset

Total Asset

Equity and Liabilities

Equity
Authorized Share Capital
( xxxxx Shares of MMK xxxxx per share)
6 Ordinary Share Capital - Issued and Paid up
7 Reserve
Retained Earnings / (Loss)
Shareholders' Equity

Non Current Liabilities

8 Loan
9 Deferred Tax
Total Non Current Liabilities

Current Liabilities
10 Payable
11 Accured Expenses
12 Tax Provision
Total Current Liabilities

Total Liabilities

Total Equity and Liabilities

t xx / xxx / xxxx

2021_2022 2020_2021 2019_2020 2018_2019 2017_2018

Financial Year Financial Year Financial Year Financial Year Financial Year
MMK MMK MMK MMK MMK

755 755 755 555 555

- - - - -
755 755 755 555 555

- - - - 250
300 300 300 300 300
- - - - -
(55) (55) (55) 695 695
245.00 245.00 245.00 995.00 1,245.00

1,000.00 1,000.00 1,000.00 1,550.00 1,800.00

xxxx xxxx xxxx xxxx xxxx

100 100 100 100 100

- - - - -
1,200.00 1,200.00 1,200.00 1,750.00 2,000.00
1,300.00 1,300.00 1,300.00 1,850.00 2,100.00

(300) (300) (300) (300) (300)

- - - - -
(300.00) (300.00) (300.00) (300.00) (300.00)

- - - - -
- - - - -
- - - - -
- - - - -

(300.00) (300.00) (300.00) (300.00) (300.00)

1,000.00 1,000.00 1,000.00 1,550.00 1,800.00

 2016_2017
Financial Year
MMK

-
-
-

-
-
-
-
-

xxxx

-
-
-
-

-
-
-

-
-
-
-

-
 Statement of Profit or Loss & Other Comprehensive Income for the year ended xx / xxx

Schedule Note 2021_2022 2020_2021

No. No. Financial Year Financial Year
MMK MMK
1 Revenue - -
2 Less : Cost of Goods Sold or Services - -

Gross Profit / (Loss) - -

3 Add : Other Income - -
4 Less : Administrative Expenses - -
5 Less : Marketing Expenses - -
6 Less : Depreciation - -

Profit from Operation - -

7 Less : Finance Cost - Interest - -

Profit Before Tax - -

8 Less : Tax Provision - -

Profit For the Year - -

9 Add : Other Comprehensive Income - -

Total Comprehensive Income - -

ar ended xx / xxx / xxxx

2019_2020 2018_2019 2017_2018 2016_2017

Financial Year Financial Year Financial Year Financial Year
MMK MMK MMK MMK
- - 2,250.00 -
- 250.00 250.00 -

- (250.00) 2,000.00 -
- - - -
550.00 - - -
- - - -
- - - -

(550.00) (250.00) 2,000.00 -

- - - -

(550.00) (250.00) 2,000.00 -

- - - -

(550.00) (250.00) 2,000.00 -

- - - -

(550.00) (250.00) 2,000.00 -

FY_Year Inventory Valuation
2015_2016
2016_2017
2017_2018 250
2018_2019
2019_2020
2020_2021
2021_2022
2022_2023
2023_2024
2024_2025