mr.

wael eliraqi//

) ( CHART OF ACCOUNTS
prepared by : mr. wael el-iraqi
the financial manager of alamer group

ASSETS

CURRENT ASSETS

CASH ON HAND , BANKS & PETTY CASH

CASH ON HAND

CASH ON HAND-HEAD OFFICE

CASH ON HAND-HEAD OFFICE

CASH ON HAND-HEAD OFFICE

CASH ON BANKS

PETTY CASH

PETTY CASH

) / (

PETTY CASH
) ( PETTY CASH

RECEIVABLES

CLIENTS RECEIVABLES

) (

CLIENTS RECEIVABLES
) ( CLIENTS RECEIVABLES

EMPLOYEE RECEIVABLES

EMPLOYEE RECEIVABLES

EMPLOYEE RECEIVABLES
EMPLOYEE RECEIVABLES - SALARY LOAN
EMPLOYEE RECEIVABLES - SPECIAL LOAN
EMPLOYEE RECEIVABLES - HOUSING ALLOWANCE
OTHER EMPLOYEE RECEIVABLES
TEMPORARY PETTY CASH

-
-
-
-

OTHER RECEIVABLES

OTHER RECEIVABLES

OTHER RECEIVABLES
OTHER RECEIVABLES

mr. wael eliraqi//

mr. wael eliraqi//

WORK IN PROGRESS

WORK IN PROGRESS

WORK IN PROGRESS

WORK IN PROGRESS
WORK IN PROGRESS-CLIENT
WORK IN PROGRESS-OTHER COMPANIES
WORK IN PROGRESS-AFFILIATE COMPANIES

-
-
-

STOCK CONTROL

STOCK CONTROL

STOCK CONTROL
SITE WORKS
CONCRETE WORKS
MASONRY
METALS
WOODS&PLASTICS
THERMAL&MOIST.PROTECTION
DOORS&WINDOWS
FINISHING
SPECIALITIES
EQUIPS
FURNITURES
SPECIAL CONSTRUCT
CONVEY.SYS
MECHANICAL
ELECTRICALS
BUILD.MANMENT
SUPPLIES
SERVICES
FIXED ASSETS

SHORT TERM INVESTMENT

SHORT TERM INVESTMENT

SHORT TERM INVESTMENT

SHORT TERM INVESTMENT DEPOSIT

SHORT TERM INVESTMENT DEPOSIT

-
-

SHORT TERM INVESTMENT SHARES

SHORT TERM INVESTMENT SHARES

-
-

SHORT TERM INVSTMENT-OTHERS

SHORT TERM INVSTMENT-OTHERS

_
_

PARTNERS CURRENT ACCOUNTS

PARTNERS CURRENT ACCOUNTS

PARTNERS CURRENT ACCOUNTS

PARTNERS CURRENT ACCOUNTS

MR.ABDALLAH SALEH KAMEL
ENG.ZUHAIR FAYEZ

y / -
/ -

mr. wael eliraqi//

mr. wael eliraqi//

OTHER DEBIT ACCOUNTS

ADVANCE PAYMENT

ADVANCE PAYMENT FOR SUPPLIERS & SUBCONTRACTORS

ADVANCE PAYMENT FOR SUPPLIERS & SUBCONTRACTORS

ADVANCE FOR SUPPLIERS

ADVANCE FOR METAL SUPPLIERS
ADVANCE FOR SERVICES SUPPLIERS
ADVANCE FOR MATERIAL SUPPLIERS CONT.
ADVANCE FOR SERVICES SUPPLIERS CONTR

ADVANCE FOR SUBCONTRACTORS

ADVANCE FOR SUBCONTRACTORS

-
-

PRE-PAID EXPENDITURES

PRE-PAID EXPENDITURES

PRE-PAID EXPENDITURES INSURANCE

PRE-PAID EXPENDITURES PROJECTS INSURANCE
PRE-PAID EXPENDITURES OFFICES INSURANCE

-
-
-

PRE-PAID EXPENDITURES FOR SUBSCRIPTION

PRE-PAID EXPENDITURES FOR SUBSCRIPTION

-
-

PRE-PAID EXPENDITURES FOR RENT

PRE-PAID EXPENDITURES FOR RENT

-
-

PRE-PAID EXPENDITURES FOR MAINTENANCE

PRE-PAID EXPENDITURES FOR MAINTENANCE

-
-

PRE-PAID EXPENDITURES FOR MEDICAL INSURANCE

PRE-PAID EXPENDITURES FOR MEDICAL INSURANCE

-
-

PRE-PAID EXPENDITURES.OTHERS
PRE-PAID EXPENDITURES.OTHERS

-
-

SUSPENSE ACCOUNTS

SUSPENSE ACCOUNTS

SUSPENSE ACCOUNTS
INSURANCE FOR OTHERS
SUSPENSE ACCOUNTS

OTHER ADVANCE ACCOUNTS

OTHER ADVANCE ACCOUNTS

OTHER ADVANCE ACCOUNTS

LETTER OF GAURANTEE-PROJECTS - CONTROL ACCOUNT

LETTER OF GAURANTEE-PROJECT - CONTROL ACCOUNT
LETTER OF GAURANTEE CASH MARGIN
LETTER OF GAURANTEE CASH MARGIN

-
-
-
-

LETTER OF CREDIT - CONTRL. ACCOUNT.

LETTER OF CREDIT - CONTRL. ACCOUNT.

-
-

.LETTER OF CREDIT CASH MARGIN

.LETTER OF CREDIT CASH MARGIN

-
-

mr. wael eliraqi//

mr. wael eliraqi//

FIXED ASSETS

LAND

LAND

LAND

LAND
LAND

BUILDINGS

BUILDINGS

BUILDINGS

BUILDINGS
BUILDINGS

PORTABLE CABINS

PORTABLE CABINS

PORTABLE CABINS

PORTABLE CABINS
PORTABLE CABINS

MACHINERY AND EQUIPMENTS

MACHINERY & EQUIPMENTS

MACHINERY & EQUIPMENTS

MACHINERY & EQUIPMENTS

LIGHT TOOLS & EQUIPMENTS
HEAVY TOOLS & EQUIPMENTS

VEHICLES

VEHICLES

VEHICLES

VEHICLES
LIGHT MOTOR VEHICLES
HEAVY MOTOR VEHICLES

FURNITURE AND FIXTURES

FURNITURE & FIXTURE

FURNITURE & FIXTURE

FURNITURE & FIXTURE

ELECTRICAL FURNITURE & FIXTURE
NON-ELECTRICAL FURNITURE FIXTURE

HARDWARE AND SOFTWARE

HARDWARE & SOFTWARE

HARDWARE & SOFTWARE

HARDWARE & SOFTWARE

HARDARE
SOFTWARE

mr. wael eliraqi//

mr. wael eliraqi//

LIABILITIES

CURRENT LIABILITIES

SHORT TERM LOAN

SHORT TERM LOAN

SHORT TERM LOAN

LETTER OF GAURANTEE-BANK - CONTROL ACCOUNT

LETTER OF GAURANTEE-BANK - CONTROL ACCOUNT

-
-

MOBILIZATION LOAN.
MOBILIZATION LOAN.

BILL DISCOUNTING.
BILL DISCOUNTING.

LETTER OF CREDIT-BANK - CONTROL ACCOUNT

LETTER OF CREDIT-BANK - CONTROL ACCOUNT

-
-

LETTER OF CREDIT RE-FINANCE.

LETTER OF CREDIT RE-FINANCE.

-
-

NOTES PAYABLE.

NOTES PAYABLE.

NOTES PAYABLE.

NOTES PAYABLE.
NOTES PAYABLE.

ACCOUNTS PAYABLE.

SUPPLIERS - CURRENT ACCOUNT

MATERIALS SUPPLIERS

MATERIALS SUPPLIERS.
MATERIALS SUPPLIERS.

SUBCONTRACTORS - CURRENT ACCOUNT

SUBCONTRACTORS

SUBCONTRACTORS
SUBCONTRACTORS

SUBCONTRACTORS RETENTION.

SUBCONTRACTORS RETENTION.

SUBCONTRACTORS RETENTION.
SUBCONTRACTORS RETENTION.

-
-

SERVICES SUPLIERS - CURRENT ACCOUNT

SERVICES SUPPLIERS.

SERVICES SUPPLIERS.
SERVICES SUPPLIERS.

ADVANCE FROM CUSTOMER.

ADVANCE FROM CUSTOMER.

ADVANCE FROM CUSTOMERS

ADVANCE FROM CUSTOMERS.

ADVANCE FROM CUSTOMERS.

PARTNERS CURRENT ACCOUNT

PARTNERS CURRENT ACCOUNT.

PARTNERS CURRENT ACCOUNT.

PARTNERS CURRENT ACCOUNT.

MR.
MR.

/ -
/ -

mr. wael eliraqi//

mr. wael eliraqi//

CUMULATIVE & PROVISIONS

CUMULATIVE DEPRECIATION.

CUMULATIVE DEPRECIATION FOR OFFICE BUILDING.

CUMULATIVE DEPR.FOR OFFICE BUILDING.

CUMULATIVE DEPR.FOR OFFICE BUILDING.

CUMULATIVE DEPR.FOR OFFICE BUILDING.

CUMULATIVE DEPR.FOR PORTABLE CABINS

CUMULATIVE DEPR.FOR PORTABLE CABINS.

CUMULATIVE DEPR.FOR PORTABLE CABINS.

CUMULATIVE DEPR.FOR PORTABLE CABINS.

CUMALATIVE DEPR. FOR TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR LIGHT TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR LIGHT TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR HEAVY TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR HEAVY TOOLS & EQUIPS.

CUMULATIVE DEPR. FOR MOTOR VEHICLES

CUMULATIVE DEP. FOR MOTOR VEHICLES

CUMULATIVE DEPR. FOR LIGHT MOTOR VEHICLES

CUMULATIVE DEPR. FOR LIGHT MOTOR VEHICLES

CUMULATIVE DEPR. FOR HEAVY MOTOR VEHICLES

CUMULATIVE DEPR. FOR HEAVY MOTOR VEHICLES

CUMULATIVE DEPR. FURNITURE & FIXTURES.

CUMULATIVE DEPR. FURNITURE & FIXTURES.

CUMULATIVE DEPR. FURNITURE & FIXTURES.

CUMULATIVE DEPR. FOR ELECTRICAL FURNITURE & FIXTURES.
CUMULATIVE DEPR. FOR NON-ELECTRICAL FURNITURE & FIXTURES.

CUMULATIVE DEPR. FOR HARDWARE & SOFTARE.

CUMULATVE DEPR. FOR HARDWARE & SOFTWARE.

CUMULATIVE DEPR. FOR HARDWARE & SOFTWARE.

CUMULATIVE DEPR. FOR HARDWARE.
CUMULATIVE DEPR. FOR SOFTWARE.

CUMULATIVE END OF SERVICE.

CUMULATIVE END OF SERVICE.

CUMULATIVE END OF SERVICE.

CUMULATIVE END OF SERVICE.

CUMULATIVE END OF SERVICE.

PROVISION FOR MAINT. OLD PROJECTS.

PROVISION FOR MAINT OLD PROJTS.

PROVISION FOR MAINT. OLD PROJTS.

PROVISION FOR MAINT. OLD PROJTS.

PROVISION FOR MAINT. OLD PROJTS.

CUMULATIVE ZAKAT.

CUMULATIVE ZAKAT.

CUMULATIVE ZAKAT.

CUMULATIVE ZAKAT.
CUMULATIVE ZAKAT.

CUMULATIVE BAD DEBITS.

CUMULATIVE BAD DEBITS.

CUMULATIVE BAD DEBITS.

CUMULATIVE BAD DEBITS.

CUMULATIVE BAD DEBITS.

CUMULATIVE DOUBTFUL DEBITS.

CUMULATIVE DOUBTFUL DEBITS.

CUMULATIVE DOUBTFUL DEBITS.

CUMULATIVE DOUBTFUL DEBITS.

CUMULATIVE DOUBTFUL DEBITS.

mr. wael eliraqi//

 mr. wael eliraqi//

OTHER CREDIT BALANCES

OTHER CREDIT BALANCES.

OTHER CREDIT BALANCES.

OTHER CREDIT BALANCES.

ACCRUED EXPENSES.
ACCRUED EXPENSES.

ACCRUED SALARIES.
ACCRUED SALARIES.

ACCRUED VACATION.
ACCRUED VACATION.
ACCRUED AIR TICKETS.
ACCRUED AIR TICKETS.

ACCRUED GOSI
ACCRUED GOSI

OTHER ACCRUALS.
OTHER ACCRUALS.

PARTNERS EQUITY

CAPITAL
CAPITAL

CAPITAL.

- /
- /

CAPITAL
CAPITAL-MR.
CAPITAL-MR.

LEGAL PROVISION.

LEGAL PROVISION.

LEGAL PROVISION.

LEGAL PROVISION.
LEGAL PROVISION.

CUMULATIVE PROFIT/LOSS.
CUMULATIVE PROFIT/LOSS.

CUMULATIVE PROFIT/LOSS.

/
/

CUMULATIVE PROFIT/LOSS.
CUMULATIVE PROFIT/LOSS.

mr. wael eliraqi//

 mr. wael eliraqi//

REVENUE

OPERATING REVENUE

CLIENT REVENUE.

CLIENT REVENUE.

#
#
#
#
#
#
#

#
#
#
#
#
#
#

CLIENT REVENUE.
CLIENT REVENUE.
SITE WORKS REVENE-CLIENT.
CONCRETE WORKS REVENUE.
MASONRY REVENUE.
METAL REVENUE.
WODDS & PLASTIC REVENUE.
THERMAL & MOISTURE PROTECTION REV.
DOORS & WINDOWS REVENUE.
FINISHING REVENUE.
SPECIALITIES REVENUE
EQUIPMENT REVENUE.
FURNITURE REVENUE.
SPECIAL CONSTRUCTION REVENUE.
CONVEYING SYSTEM REVENUE.
MECHANICAL REVENUE.
ELECTRICALS REVENUE.
BUILDING MANAGEMENT SYS. REVENUE.

AFFILIATES REVENUE.
AFFILIATES REVENUE

AFFILIATES REVENUE.
AFFILIATES REVENUE.
SITE WORKS REV.-OTHER COMPANIES.
CONCRETE WORKS REV.
MASONRY REVENUE.
METALS REVENUE.
WOODS & PLASTICS REV.
THERMAL & MOISTURE PROTECTION REV.
DOORS & WINDOWS REV.
FINISHING REV.
SPECIALITIES REV.
EQUIPMNTS REV.
FURNITURE REV.
SPECIAL CONSTRUCTION RE
CONVEYING SYST. REV.
MECHANICAL REV.
ELECTRICALS REV.
BUILDING MANAGEMENT SYS. REV.

NON-OPERATING REVENUE

FIXED ASSETS - REVENUE

FIXED ASSETS - REVENUE

FIXED ASSETS - REVENUE

FIXED ASSETS - REVENUE

FIXED ASSETS - REVENUE
FIXED ASSETS - REVENUE

OTHER REVENUE.

OTHER REVENUE.

OTHER REVENUE.

OTHER REVENUE
OTHER REVENUE

mr. wael eliraqi//

mr. wael eliraqi//

EXPENDITURE

EXPENDITURES

EXPENDITURES

PAYROLL & OTHERS

PAYROLL & OTHERS

PAYROLL & OTHERS

BASIC SALARY.
OVER TIME.
ACCOMODATION ALLOWANCE.
TRANSPORTATION
FOOD ALLOWANCE.
FUEL ALLOWANCE.
GUARD ALLOWANCE.
OTHER ALLOWANCE.
SOCIAL INSURANCE.
INTERNATIONAL AIRTICKETS.
VACATION EXPENSES.
SERVICE AWARD EXPENSES.
EMPLOYEE'S & LOBORS WAGES.
SPECIAL ALLOWANCE.
DEFF. SALARY CHANG
PER DIEM ALLOWANCE.
BONUS FOR EMPLOYEES.
MEDICAL ALLOWANCE.

DIRECT OPERATION EXPENDITURES.

#
#
#
#
#
#
#
#
#

DIRECT OPERATION EXPENDITURES

SITE WORKS.
SITE PREPERATION.
EARTH WORKS.
EXCAVATION & BACKFILING.
SOIL TREATMENT.
PAVING & SURFACING.
SEWAGE & DRAINAGE.
SITE IMPROVEMENTS.
LANDSCAPING.
SITE CLEANING
SUB-SURFACE INVESTIGATION.
SHORING/PILING
EXTERNAL MAN POWER-SITE WORK
CONCRETE WORKS.
CONCRETE FRAME WORKS.
CONCRETE REINFORCEMENT
CAST IN PLACE CONCRETE.
CONCRETE CURING.
PRECASTS ELEMENTS.
EXTERNAL MANPOWER-CONCRETE WORK.
MASONRY.
UNIT MASONRY
EXTRNAL MANPOWER-MASONRY WORK

#
#
#

METALS.
STRUCTURAL METAL FRAMING.
METAL DECKING.
ORNAMENTAL METALS.
XTERNAL MANPOWER-METAL WOKS.
WOODS & PLASTICS.
ROUGH CARPENTARY.
FINISH CARPENTRY.
EXTERNAL MANPOWER-CARPANTRY WORKS.
THERMAL & MOISTURE PROTECTION.
WATER PROOFING.
BITUMINOUS DAMPROOFING.
INSULATION.
ROOF SPECIALITIES & ACCESSORIES.
JOINT SEALERS.
EXTERNAL MANPOWER-INSTALLATION WORKS.
DOORS & WINDOWS.
METAL DOORS & FRAMES.
ALLUMINIUM DOORS & FRAMES.
WOOD & PLASTIC DOORS.
SPECIAL DOORS.
METAL WINDOWS.
ALUMINIM WINDOWS.
HARDWARE
EXTERNAL MANPOWER-DOORS & WINDOWS WORK.
FINISHING.
SPECIALITIES.
EQUIPMENT.
FURNITURE.
SPECIAL CONTRUCTION.
MECHANICAL.
ELECTRICALS.
CONVEYING SYSTEM.
BUILDING MANAGEMENT SYSTEM.

mr. wael eliraqi//

-
-

-
-

mr. wael eliraqi//

INDIRECT OPERATION EXPENDITURE.

INDIRECT OPERATION EXPENDITURS.

GENERAL & ADMINISTRATIVE EXPENSES.
FUEL
CAR MAINTENANCE
VEHICLE RENT
AIRTICKET EXPENSE(DOMESTIC)
HOTEL ACM. & OTHERS
AIRTICKET EXP.(INTERNL)
INSURANCE EXPNSES-MOTOR VEHICLE
INSURANCE EXPNSES-FIRE,THEFT,MONEY,FIDELITY
PROJECTS INSURANCE
RECRUITING
IQAMA & VISA
MEDICAL
SUBSCRIPTION FEES
LEGAL FEES
ADMIN EXPENSES
ADVERTISING EXPENSES
BONUS & INCENTIVES
OUTSIDE PER DIEM
OFFICE RENT
ACCOMODATION RENT
ELECTRICITY
WATER
POSTAGE FEES
TELPHONE,FAX& TELEX
STATIONARY EXP.
OFFICE TOOLS & EQUIPS.
OFF. EQUIP. MAINTCE.
PRINTING
PHOTOCOPY
COMMISION/BANK FEES
MISCELLANEOUS
KITCHEN SUPPLIES
FOOD
PROFESSIONAL FEES-FINANCE
PROFESSIONAL FEES-ENGINEERING
SMALL TOOLS & EQUIPS
TOOLS & EQUIPMNTS RENT
EQUIPS MAINTENANCE
SCAFFOLDING RENT
CONSUMABLE EXP.
ZAKAH EXP
TENDER
STORAGE
PENALTIES
CAPITAL LOSS
PREVIOUS YEAR EXP.
PREVIOUS YEAR LOSS
OTHERS
DEP.PROVISION-BUILDING
DEP.PROVISION-PORT CABIN
DEP.PROVISION-LIGHT,TOOLS&EQUIPS
DEP.PROVISION-HEAVY TOOLS & EQUIPS
DEP.PROVISION-LIGHT MOTOR VEHICLES
DEP.PROVISION-HEAVY MOTOR VEHICLES
DEP.PROVISION-FURNITURE & FIXTURES
DEP.PROVISION-HARDWARE
DEP.PROVISION-SOFTWARE
HARDWARE & SOFTWARE MAINTNCE.
PROVISION BAD DEBITS
PROVISION DOUBTFUL DEBITS
OFFICE MAINTNCE.
EMPLOYEES DEVELOPMENT

( )

( )

mr. wael eliraqi//