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Chartered Accountants
Dhaka
Date: Chartered Accountants
Mohammad Ata Karim & Co.
Chartered Accountants
Dhaka
Date: Chartered Accountants
CATHARSIS INTERNATIONAL LTD
Statement of Changes in Equity
For the period ended June 30, 2013
Share Retained
capital earnings Total
Particulars Taka Taka Taka
Auditor's Report
As per our annexed report of our same date
Opening Balance as
Share capital 1,000,000 -
Share money deposits -
Net profit during the year 89,153 89,153
Balance as at 30 June 2016 1,000,000
### 89,153 89,153
Dhaka
Date: Chartered Accountants
Mohammad Ata Karim & Co.
Chartered Accountants
3
CATHARSIS TRAVELS LTD 1
Statement of Cash Flows
D
For the year ended 30 June 2016 e
c
e
Particulars 30-Jun-2016 30-Jun-2015 m
Taka Taka b
e
Cash flow from operating activities: r
###
664,074
- ###
Director Managing Director
Dhaka
Date: Chartered Accountants
Mohammad Ata Karim & Co.
Chartered Accountants
1 Background
2 Nature of business
Catharsis Travels Ltd. Is a Travels and Tourism Agency and Business of VISA Processing
Ticketing by bus by Train by air and others way and consulting the same.
3.3 Depreciation
Depreciation has been charged on straight-line method on all fixed assets acquired.
Depreciation is charged on additions to PPE from the year of acquisition and no
depreciation is charged on assets in the year of disposal.
Mohammad Ata Karim & Co.
Chartered Accountants
i) Recognition
Website cost is capitalized expecting its future economic benefits. All upgrading and
enhancements costs are generally charged off as revenue expenditure unless they bring
similar significant benefits in the long term.
ii) Amortization
Website cost is amortized using the straight-line method over their useful lives of five
years.
3.6 Taxation
Income tax provision has been made as per the Finance Act and charged to income
statement.
4 General
i) Figures appearing in these financial statements have been rounded off to the nearest
Taka; and
ii) Figures related to previous period have been rearranged wherever considered
necessary to conform with current year's presentation.
Mohammad Ata Karim & Co.
Chartered Accountants
Amount in Taka
5 Property, plant and equipment
Cost Depreciation
2016 2015
Taka Taka
6 Advance, Deposit and prepayment
Opening balance -
Add: Addition during the period 189,600
189,600 -
Less: Adjustment during the period 112,040
Closing balance 77,560 -
7 Accounts Receivable
Opening balance -
Add: Addition during the period 247,590
247,590
Less: Adjustment during the period 214,520
Closing balance 33,070
10 Retained Earnings
Opening Balance -
Add: Profit during the period 89,153
89,153
Less. Issue of bonus share/transfer -
Closing balance 89,153
11 Income tax provision
Opening Balance -
Add: provision during the period 48,006
48,006
Less: Adjustment during the period -
48,006
12 Trade Payable
Opening Balance -
Add: Addition during the year 164,995
164,995
Less: Adjusted during the year 25,425
139,570
Receipt Payment
Particurs Particuars
20.04.11 1,532
21.04.11 1,750,000 1,750,000 21.04.11 15,900
-
-
08.05.11 - 08.05.11 1,000,000 184,000 750 1,200 3,000 300 46
-
09.05.11 1,100,000 1,100,000 15.05.11 3,034 22,849 4,620 2,700 330 5,913 3,500 5,600 14,000 1,400 46
16.05.11 276,000 276,000 16.05.11 20,000 300,000 180 1,100 276,000
18.05.11 294,500 294,500 18.05.11 1,420 1,840 200 300 294,500 2,750 4,400 11,000 1,100 46
22.05.11 600,000 600,000
- 22.05.11 7,766 2,000 3,200 8,000 800 46
- 23.05.11 1,200 220 1,000 2,050
25.05.11 75,200 75,200 25.05.11 1,100 75,000 50,000 7,500 12,000 30,000 3,000 46
- 28.05.11 305,087 127,400 160 2,800 3,410
29.05.11 398,600 398,600 29.05.11 3,330 917 398,600 7,500 12,000 30,000 3,000 46
- 30.05.11 400,000 2,250 1,450
30.05.11 50,000 50,000
4,544,300
Receipt Payment
Particurs Particuars
04.11.10
06.11.10
06.11.10 216,200
3,110,928