ABC Company

Trial Balance From :

Account ID Description Opening DR CR Closing

11 SHARE CAPITAL

1120 Share Capital

112000 None
112000001 ABC
112000002 ABC
12 SHARE DEPOSIT MONEY

1210 Share Deposit Money

121000 Directors
121000001 ABC
121000002 ABC
121000003 ABC
13 RESERVES & SURPLUS

1310 Un-Appropriated profit / (loss)

131000 None
131000103 Un-Appropriated profit / (loss)
24 LIABILITIE AGAINST ASSETS SUBJECT TO FINANCE LEASE

2410 LIABILITY AGAINST LEASED ASSETS

241000 None
241000101 ABC
241000102 ABC
241000104 ABC
25 DEFERRED LIABILITIES

2515 Amortization
251500 Amortization of Intagible Assets
251500001 Accumulated Amortization
2516 Accumulated Depreciation
251601 None
251601001 ABC
251601002 ABC
251601003 ABC
31 SHORT TERM LOANS -Secured

3110 Due to Banks

311000 Short Term Borrowings to Banks
311000001 ABC
32 SHORT TERM FINANCES -Secured

3210 Redeemable capital

321000 Loan from Directors
321000101 ABC
321000102 ABC
321000103 ABC
3226 Short Term Finance
322601 Short Term Finance - Secured
322601001 ABC
33 CURRENT PORTOION OF FINANCE LEASE

3310 From Banking Cos & Other Fin Instn

331000 Lease Against Vehicles
331000101 ABC
331000102 ABC
331000103 ABC
34 CREDITORS, ACCRUED AND OTHER LIABILITIES

3410 Creditors
341010101 ABC
341010102 ABC
341010211 ABC
3415 Accrued expenses
341500 None
341500101 Director Remuneration Payable
341500102 SALARY PAYABLE
341500105 Bonus Payable
341500209 Rent Payables
341500221 SALES TAX PAYABLE FBR (INPUT & OUTPUT)
341500223 SALES TAX WITHELD PAYABLE
341501 Directors Remuneration Payable
341501001 ABC
341501002 ABC
3440 Mark-up on Running Finance - secured
344000 None
344000101 ABC
344000102 ABC
3455 Due to associated undertakings
345500 None
345500101 ABC
3460 Income tax deducted at source
346000 None
346000101 ABC
346000102 ABC
3465 Others Payables
346500 Others
346500322 ABC
346500323 ABC
346500324 ABC
346501 Input Sales Tax
346501001 Sales Tax on Supplies - Payable
346501002 Federal Excise Duty - Payable
346502 Rent Payables
346502023 ABC
346502024 ABC
346514 Workers Profit Participation Fund
346514001 Workers Profit Participation Fund Payable
3466 Advance from Clients
346601 ABC
346601001 ABC
36 DIVIDEND PAYABLE

3610 Divident payable

361000 Divident on Share Capital
361000101 ABC
41 OPERATING FIXED ASSETS-Tangible

4115 Building on freehold land

411500 None
411500101 Building on freehold land
4125 Plant and machinery
412500 None
412500101 Plant and machinery
4130 Moulds
413000 None
413000101 Moulds - Fixed Assets
4140 Office Equipment Repairs
414000 None
414000106 Building Maintenance
4145 Furniture and fixtures
414500 None
414500101 Furniture and fixtures
4150 Office equipments
415000 Office Equipments
415001 Mobile Phone Sets
415001006 Mobile Phone Sets - Fixed Assets
415002 Telephone Sets
415002001 Telephone Sets - Fixed Assets
415003 Electric Equipment
415003001 ABC
415003002 ABC
415003003 ABC
4155 Vehicles
415500 Vehicles
415500101 ABC
415500108 ABC
415500110 ABC
415501 Motor Bikes
415501001 ABC
415501002 ABC
4160 Mobile Phone Sets
416020 NONE
416020001 ABC
4161 Computers
416101 Computers
416101001 ABC
416102 Softwares
416102001 ABC
4162 CAPITAL WORK IN PROCESS
416201 Plant & Machinery - Capital Work in Process
416201001 Plant & Machinery - Capital Work in Process
416202 Moulds - Capital Work in Process
416202001 Moulds - Capital Work in Process
42 OPERATING FIXED ASSETS-Intangible

4210 Softwares
421000 None
421000106 Softwares
43 ASSETS SUBJECT TO FINANCE LEASE

4315 Leased vehicles

431500 None
431500107 ABC
431500108 ABC
431500109 ABC
44 INCOME TAX REFUNDABLE

4410 DUE FROM GOVT. TREASURY

441000 Income Tax Refundable
441000001 Income Tax Refundable
46 TRADE DEPOSITS & SHORT TERM PREPAYMENTS

4610 Depoits leasing

461000 None
461000103 Security Deposit
461000104 Security Deposit
461000105 Security Deposit
4611 Letter of Credit
461101 L/C Margin Held With Bank
461101001 013/LC/249/2005
4612 Security Deposits
461201 Security Deposit on L/C
461201001 Security Deposit
4613 Prepayments
461301 Insurance
461301001 Prepaid Insurance
461302 Rent
461302001 Prepaid Rent
461303 Input Sales Tax
461303001 Input Sales Tax
461303002 Prepaid
461304 Others
461304001 Prepaid Internet
461304002 Pre-payments
4614 Immature Letter of Credit
461401 Immature LC
461401001 Insurance
461401002 Freight
461401003 Clearing Charges
4615 Advance Income Tax
461506001 Advance Income Tax on Telephone & Mobiles
4616 Provisin for Taxation
461601 Provision for Taxation
461601001 Provision for Taxation
47 DISPOSAL ACCOUNT

4701 Disposal of Assets

470101 Office Equipment
470101006 Disposal of Mobiles, Camera
470102 Furniture
470102001 Disposal of Furniture with
470103 Computers
470103001 Disposal of Computer - Laptop
470104 Disposal of Assets
470104001 Disposal of Fixed Assets
51 STORES, SPARE PARTS AND LOOSE TOOLS

5110 Stores
511000 None
511000101 General stores
511000102 Hard Ware Store.
511000103 Oil and lubricants
511000104 Electric Store
511000106 Tools and equipment
511000107 Chemical Store
5120 L/C IN TRANSIT
512000 013/LC/014/2006/AKSA JENERATOR SANAYI A.S.
512000102 ABC
512000103 ABC
52 STOCK IN TRADE

5210 Raw material

521000 RAW MATERIALS - LOCAL
521000001 RAW MATERIAL CHEMICALS - LOCAL
521000002 RAW MATERIAL - LOCAL
5215 Packing material
521500 None
521500103 Packing material
5250 Work in process
525000 None
525000101 Project Work in Process
525000102 Work in Progress
5260 Finished goods
526000 Finished Goods - Stock in Trade
526000101 Finished goods - Stock in Trade
53 TRADE DEBTS

533010103 ABC
533010104 ABC
533010105 ABC
54 ADVANCES, DEPOSITS AND PREPAYMENTS

5410 Advances to employees

541000 Advance for Expenses
541000001 ABC
541000002 ABC
541000003 ABC
541001 Advances against Salary
541001001 ABC
541001002 ABC
541001003 ABC
5411 Advance to Supplier
541100 ABC
541100001 ABC
541100002 ABC
541100003 ABC
5420 Advances to suppliers
542000 None
542000001 ABC
542000003 ABC
542000004 ABC
5425 Advance Income tax
542501 ABC
542501001 ABC
543500 None
543500109 Security Deposit
5440 Prepayments
544000 None
544000103 Prepaid Group Life Insurance
5465 Sales tax refundable
546500 None
546500101 Input Sales Tax
546500102 Special Excise Duty 1%
546500103 Sales Tax on Fixed Assets 1/12
55 CASH AND BANK BALANCES

5510 Cash with banks on current accounts

551000 None
551000101 ABC
551000103 ABC
551000104 ABC
5560 Cash in hand
556000 None
556000101 ABC
556000102 ABC
556000103 ABC
61 REVENUE AND SALES

6110 Own manufactured-Local

611000 Revenue
611000101 Revenue
611000102 Revenue
62 COST OF JOB DONE/GOODS SOLD

6210 Cost of Work - Direct

621000 CIVIL
6220 Salaries & Wages
622010 Construction
622010101 Salary & Wages
622010102 OVERTIME EXP.PLANT
622010107 etc.
6225 Travelling, conveyance and entertainment
6226 FREIGHT
6235 Stores, spare parts and loose tools consumed
623510 Construction
623510101 General Store-Construction
623510102 Hard Ware Store-Construction
623510104 Electric Store - Construction
623510106 Tools and equipment-Construction
623543 FINISH GOODS, RAW MATERIAL & STORES CONSUMED
623543001 RAW MATERIAL CONSUMED
623543002 STORE SPARES CONSUMED
623543003 FINISHED GOODS CONSUMED
6240 Printing & Stationary
6245 Repair and maintenance
6250 Insurance
6270 Communications
6275 Vehicle Running expenses
6280 Others
63 ADMINISTRATION AND SELLING EXPENSES

6310 SALARIES OTHERS

6315 Salaries & Wages
631550 Salaries & Wages Admin
631550009 Leave Encashment - Admin
631550101 Salary & wages - Admin
631550102 Final Settlements-Admin.
631550103 Daily Wages-Admin.
631550105 Bonus-Admin.
631550106 Medical Insurance - Admin
631550108 Overtime to workers-Admin.
631550114 Staff Welfare - Admin
631550115 Provident Fund - Admin
631550116 Medical Expenses- Admin
6320 Travelling, conveyance and entertainment
632000001 Drinking Water - KHI Office
632050101 Travelling & conveynce - Admin
632050102 ENTERTAINMENT EXP.H.O
632050103 Hotel stay-Admin
632050105 Drinking Water-Admin
632050106 Entertainment Expenses- Admin (Karachi)
632050107 Entertainment - Auditors
632050108 Incentive Expenses (Telenor Project)
632050109 MISC.EXP.H.O
632060101 Travelling & conveynce - Business
632060103 Hotel stay-Business
632060104 Entertainment-Expats
632060105 Cable Bill - Expats
632070101 Travelling & conveynce - Accounts
632070102 Entertainment-Accounts
632070103 Hotel stay-Accounts
632070104 Travelling & conveynce - Accounts Isd
632095101 Travelling & conveynce - Directors Domestic
6325 Fuel and power
632550 Admin
632550101 ELECTRICITY EXP.H.O
632550201 Sui Gas Expenses - Admin
632550301 Water & Sweerage Bill - Admin
6330 Freight and Distribution
633060 None
633060101 Freight Outward
633060103 Courier charges--------
633060106 Site Expenses / Gensets - Karachi
6333 Vehicle Running expenses
633350 Admin
633350101 Vehicle running expenses -Admin
633350102 Transportation Service Staff - Admin
633360 Expatrates
633360101 Vehicle running expenses -Expatrates
633360102 Transportation Service Staff - Expatriats
633370109 VEHICLE RUNNING
633370110 VEHICLE RUNNING
633370111 VEHICLE RUNNING
6335 Rent, rates and taxes
6342 Insurance
6345 Printing & Stationary
634550 Admin
6348 Communications
6350 Repair and maintenance
6355 Depreciation
635596 Admin
635596001 Depreciation-Admin
6360 Amortization
636050 Admin
636050101 Amortization-Admin
6365 Legal & professional charges
636550 Admin
636550102 Legal & professional charges- Admin
6370 Auditors' remuneration
637070 Accounts
637070101 Audit Fee-Accounts
637070102 Auditors Remuneration
6372 Fees & Subscription
637250 Admin
637250101 Fee-Admin
637250102 FEE & Subscription - Admin
637250105 Fee & Subscription - Director (Actual)
6385 Bad debts
638560 Business
638560102 Bad debts
6388 Advertisement & Sales promotion
638850 Admin
638850101 Advertisement in news paper - Admin
638850102 NEWS PAPER & PRIODICAL EXP.
6390 Others
639050 Admin
639050101 Sundry charges-Admin
639095 Directors
639095102 Paper and Periodical - Director
639095104 REPAIR & MAINTT. EXPENSES (538)
639095105 REPAIR & MAINTT.EXP.85-Y
639096 Islamabad
639096001 Paper & Preodicals - Islamabad
639097 Expats
639097001 Miscll. Expenses- Expats
6391 RENT RATES & TAXES
639101 RENT RATES & TAXES
639101001 RENT RATES & TAXES
64 OTHER INCOME

6410 Income on Services

641000 Alcatel Pakistan
641000103 Other Income
6415 Profit on Short Term Deposit Account
641500 None
641500101 Profit on Short Term Deposit
641500102 Profit on Short Term Deposit
641500103 Profit on Short Term Deposit
6420 Profit on Disposal
642000 Vehicles
642000110 Gain on Disposal of Vehicle
642000111 Gain on Disposal of Vehicle
642000112 Gain on Disposal of Vehicle
642001 Assets
642001001 Gain on Disposal of Computer Laptop
642001003 Gain on Disposal of Mobiles, Camera, GPS
642001004 Gain on Disposal of Office Equipment
6421 Loss on Disposal
642101 Loss on Disposal of Furniture
642101001 Loss on Disposal of Furniture-Amir Ahmed 64
642101002 Profit on Disposal of Vehicles
642101003 Loss on Disposal of Equipments
642101004 Loss on Disposal of Furniture
642101005 Loss on Disposal of Computers
6422 SCRAP SALES
642201 SCRAP SALES
642201001 SCRAP SALES
65 FINANCIAL CHARGES

6510 Interest on long term loan

651000 None
651000101 ABC
651000102 ABC
651000103 ABC
6530 Markup on short term finance
653000 None
653000105 Markup on short term finance
6560 Bank charges and commission
656000 None
656000101 Bank Charges
656000102 Bank Charges
656000103 Bank Charges
67 TAXATION

6710 Provision for taxation

671000 None
671000101 Income Tax Expense - Current year
671000102 Income Tax Expense - For the Year
68 DIVIDEND

6810 Dividend
681000 None
681000101 ABC
681000102 ABC
681000103 ABC
69 Dividend

6910 Dividend
691000 Dividend
691000101 Dividend