Abdul Monem Limited

Business : Construction Unit

Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit
10000 Assets
10100 Non Current Asset
10101 Property, Plant &
Equipment
1010103 Computer & Computer 0.00 0.00 137,250.00 0.00 137,250.00 0.00
Accessories

101010300001 Computer - Desktop 0.00 0.00 137,250.00 0.00 137,250.00 0.00

1010104 Plant, Equipment & 0.00 0.00 124,920.00 0.00 124,920.00 0.00
Machinery

101010400002 Laboratory Equipment 0.00 0.00 124,920.00 0.00 124,920.00 0.00

Total Property, Plant & Equipment: 0.00 0.00 262,170.00 0.00 262,170.00 0.00

Total Non Current Asset: 0.00 0.00 262,170.00 0.00 262,170.00 0.00

10200 Current Asset

10203 Inventories & L/C in
Transit
1020301 Stock In Hand 0.00 0.00 544,394,925.70 572,934,343.94 10,911,637.79 39,451,056.03

102030100004 Brick Chips 0.00 0.00 9,138,580.20 8,012,860.80 1,125,719.40 0.00

102030100005 Bricks 0.00 0.00 127,500.00 0.00 127,500.00 0.00

102030100026 Rod - 60 Gr 0.00 0.00 52,598,250.00 60,143,325.00 0.00 7,545,075.00

102030100033 Stone Chips 20 mm 0.00 0.00 245,932,185.34 246,234,918.67 0.00 302,733.33

102030100040 Local Sand 0.00 0.00 11,695,708.52 11,299,241.58 396,466.94 0.00

102030100041 Cement-Bag 0.00 0.00 31,397,836.98 36,395,082.52 0.00 4,997,245.54

102030100045 Admixture 0.00 0.00 905,740.00 1,036,995.00 0.00 131,255.00

102030100046 Fuel & Lubricants 0.00 0.00 5,353,625.75 971,360.00 4,382,265.75 0.00

102030100053 Coarse Sand 0.00 0.00 11,877,046.43 12,117,004.62 0.00 239,958.19

102030100062 Shuttering Materials 0.00 0.00 4,696,956.00 0.00 4,696,956.00 0.00

102030100069 Picket Bricks 0.00 0.00 170,488,766.78 196,723,555.75 0.00 26,234,788.97

102030100070 Picket Bats 0.00 0.00 182,729.70 0.00 182,729.70 0.00

Total Inventories & L/C in Transit: 0.00 0.00 544,394,925.70 572,934,343.94 10,911,637.79 39,451,056.03

10206 Advance, Deposit &

Prepayment
1020602 Advance to Supplier/ 0.00 0.00 73,915,296.00 56,673,634.46 17,241,661.54 0.00
Sub-Contractors

102060200442 Raja Boring Enterprise 0.00 0.00 130,000.00 0.00 130,000.00 0.00

203020100105 Amzad Hossain. 0.00 0.00 23,450.00 0.00 23,450.00 0.00

203020100929 Siam Enterprise 0.00 0.00 318,600.00 0.00 318,600.00 0.00

203020101511 Shahidul Islam (Painting & 0.00 0.00 207,000.00 0.00 207,000.00 0.00
Tiles work)

203020102389 Nimpex Limited 0.00 0.00 55,630,000.00 55,038,561.50 591,438.50 0.00

203020102419 Bengal Cement Ltd. 0.00 0.00 1,660,000.00 0.00 1,660,000.00 0.00

15/02/2022 Page 1 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit
203020102437 Razu Enterprise 0.00 0.00 1,021,300.00 253,350.00 767,950.00 0.00

203020102472 Khondoker Steel Works 0.00 0.00 7,500,000.00 0.00 7,500,000.00 0.00

203020102526 TS Consortium Ltd 0.00 0.00 1,000,000.00 462,105.00 537,895.00 0.00

203020102528 VADC 0.00 0.00 34,000.00 0.00 34,000.00 0.00

203020102534 Maheda Enterprise 0.00 0.00 90,400.00 0.00 90,400.00 0.00

203020102535 Bismillah Engineering 0.00 0.00 392,352.00 0.00 392,352.00 0.00

Workshop

203020102538 Maida Enterprise 0.00 0.00 14,500.00 0.00 14,500.00 0.00

203020102592 Sotota Enterprise 0.00 0.00 679,300.00 662,939.67 16,360.33 0.00

203020102593 Jetcure Gp 0.00 0.00 58,800.00 0.00 58,800.00 0.00

203020102601 Miftaha Enterprise - 0.00 0.00 2,104,800.00 0.00 2,104,800.00 0.00

Diesel

203020200008 Khabir Constrction 0.00 0.00 1,195,517.00 256,678.29 938,838.71 0.00

203020200010 Safa Trade International 0.00 0.00 649,500.00 0.00 649,500.00 0.00

203020200011 RFL Plastic Ltd 0.00 0.00 1,029,777.00 0.00 1,029,777.00 0.00

203020200017 Shohidul Islam 0.00 0.00 176,000.00 0.00 176,000.00 0.00

1020603 Security Deposit 0.00 0.00 2,315,693.05 2,315,693.05 0.00 0.00

102060300006 Retention Money 0.00 0.00 2,315,693.05 2,315,693.05 0.00 0.00

1020605 Margin Deposit 0.00 0.00 123,445.00 0.00 123,445.00 0.00

102060500004 Security Deposit-Electric 0.00 0.00 123,445.00 0.00 123,445.00 0.00

1020606 Sundry Adnavce 0.00 0.00 2,216,192.00 0.00 2,216,192.00 0.00

102060600001 Income Tax Current 0.00 0.00 2,216,192.00 0.00 2,216,192.00 0.00
Account

Total Advance, Deposit & Prepayment: 0.00 0.00 78,570,626.05 58,989,327.51 19,581,298.54 0.00

10207 Cash & Cash

Equivalents
1020701 Cash In Hand 0.00 0.00 63,455,104.00 57,097,673.00 6,357,431.00 0.00

102070101 Imprest Cash 0.00 0.00 63,455,104.00 57,097,673.00 6,357,431.00 0.00

102070101002 Petty Cash Site Office 0.00 0.00 63,455,104.00 57,097,673.00 6,357,431.00 0.00

Total Cash & Cash Equivalents: 0.00 0.00 63,455,104.00 57,097,673.00 6,357,431.00 0.00

Total Current Asset: 0.00 0.00 686,420,655.75 689,021,344.45 36,850,367.33 39,451,056.03

Total Assets: 0.00 0.00 686,682,825.75 689,021,344.45 37,112,537.33 39,451,056.03

20000 Equity & Liabilities

20200 Long Term Liabilities
20203 Accumulated
Depreciation
202030000001 Accu. Dep - Computer & 0.00 0.00 0.00 15,268.81 0.00 15,268.81
Computer Accessories

202030000003 Accu. Dep - Laboratory 0.00 0.00 0.00 15,841.56 0.00 15,841.56
Equipment

15/02/2022 Page 2 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit

Total Accumulated Depreciation: 0.00 0.00 0.00 31,110.37 0.00 31,110.37

Total Long Term Liabilities: 0.00 0.00 0.00 31,110.37 0.00 31,110.37

20300 Current Liabilities

20302 Trade Payables

2030201 Sundry Creditors 0.00 0.00 72,317,313.45 102,463,329.90 0.00 30,146,016.45

Materials & Others

102060200280 Afsana Enterprise 0.00 0.00 812,100.00 812,200.00 0.00 100.00

203020100160 Babul Enterprise 0.00 0.00 460,284.00 461,087.00 0.00 803.00

203020100379 Hazi Chand Miah & Son's 0.00 0.00 3,926,200.00 4,523,253.79 0.00 597,053.79

203020100415 Islam Trading Corporation 0.00 0.00 10,500,000.00 17,069,274.11 0.00 6,569,274.11

203020100493 Khan Enterprise 0.00 0.00 1,457,300.00 1,952,555.33 0.00 495,255.33

203020100557 Masud Enterprise 0.00 0.00 22,800.00 26,150.00 0.00 3,350.00

203020101090 Antu Enterprise 0.00 0.00 6,780,000.00 9,945,698.48 0.00 3,165,698.48

203020101786 Rubel Enterprise (Tiles 0.00 0.00 25,000.00 26,830.00 0.00 1,830.00
Work)

203020102122 Prevent Security Service 0.00 0.00 184,425.45 412,425.34 0.00 227,999.89

203020102308 Advance Technology 0.00 0.00 0.00 55,000.00 0.00 55,000.00

Consortium Ltd.

203020102449 Ayesha Traders 0.00 0.00 0.00 230,000.00 0.00 230,000.00

203020102471 Razzak Steel Corporation 0.00 0.00 17,163,000.00 24,437,837.21 0.00 7,274,837.21

203020102503 Padma Buiders 0.00 0.00 24,000,000.00 34,183,995.60 0.00 10,183,995.60

203020102524 Next Engineering & 0.00 0.00 18,000.00 18,270.00 0.00 270.00
Construction

203020102527 Manco Casting Industries 0.00 0.00 3,700,000.00 4,670,799.30 0.00 970,799.30

203020102536 Ma Babar Doa Enterprise 0.00 0.00 817,382.00 868,135.74 0.00 50,753.74

203020102537 Jamalpur Tiles 0.00 0.00 1,930,000.00 2,073,056.00 0.00 143,056.00

203020102539 Unidad Construction 0.00 0.00 10,500.00 16,150.00 0.00 5,650.00

203020102567 Source & Service 0.00 0.00 137,250.00 137,250.00 0.00 0.00

203020102590 Alamin Construction 0.00 0.00 325,400.00 493,286.00 0.00 167,886.00

203020102591 Zillur Rahman 0.00 0.00 47,672.00 50,076.00 0.00 2,404.00

2030202 Sundry Creditors 0.00 0.00 1,475,600.00 1,596,315.25 0.00 120,715.25

Sub-Contractor

203020200005 Nusrat Enterprise 0.00 0.00 1,262,800.00 1,349,502.25 0.00 86,702.25

203020200006 Jahid Enterprise 0.00 0.00 116,300.00 122,925.00 0.00 6,625.00

203020200009 Zia Builders 0.00 0.00 29,100.00 48,563.00 0.00 19,463.00

203020200012 Jaknet Software Ltd 0.00 0.00 67,400.00 75,325.00 0.00 7,925.00

2030203 Sundry Creditors 0.00 0.00 0.00 1,875,000.00 0.00 1,875,000.00

(Local Purchase)

15/02/2022 Page 3 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit
203020300005 17 ECB Army Brigade 0.00 0.00 0.00 1,875,000.00 0.00 1,875,000.00

Total Trade Payables: 0.00 0.00 73,792,913.45 105,934,645.15 0.00 32,141,731.70

20303 Client Account

102010100067 Bangladesh Army 0.00 0.00 322,469,958.41 335,191,020.00 0.00 12,721,061.59

203030000001 Mobilization Advance 0.00 0.00 0.00 44,323,825.90 0.00 44,323,825.90

Total Client Account: 0.00 0.00 322,469,958.41 379,514,845.90 0.00 57,044,887.49

20304 Liability For Expenses

2030401 Provision For 0.00 0.00 417,182,148.01 417,182,148.01 0.00 0.00

Expenses

203040100001 Provision For Materials 0.00 0.00 417,182,148.01 417,182,148.01 0.00 0.00

Total Liability For Expenses: 0.00 0.00 417,182,148.01 417,182,148.01 0.00 0.00

20305 Current Account

102080000001 Head Office Receivable 0.00 0.00 0.00 47,899,098.28 0.00 47,899,098.28
Account
Total Current Account: 0.00 0.00 0.00 47,899,098.28 0.00 47,899,098.28

Total Current Liabilities: 0.00 0.00 813,445,019.87 950,530,737.34 0.00 137,085,717.47

Total Equity & Liabilities: 0.00 0.00 813,445,019.87 950,561,847.71 0.00 137,116,827.84

30000 Revenue
30100 Operating Revenue
30101 Revenue Income

3010102 External Sales 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

301010201 Institutional Sales 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

301010201001 Institutional Sales 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

Account

Total Revenue Income: 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

Total Operating Revenue: 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

Total Revenue: 0.00 0.00 0.00 280,362,324.51 0.00 280,362,324.51

40000 Expenditure
40100 Direct Expenses
40101 Costs of Construction

4010101 Direct Construction 0.00 0.00 269,161,039.75 57,283.37 269,103,756.38 0.00

Cost
401010102 Material Cost 0.00 0.00 150,280,606.09 23,283.37 150,257,322.72 0.00

401010102025 Paint Cost 0.00 0.00 3,230.00 0.00 3,230.00 0.00

401010102016 Hardware Material Cost 0.00 0.00 1,281,467.00 0.00 1,281,467.00 0.00

401010102042 Timber Cost 0.00 0.00 2,259,738.00 0.00 2,259,738.00 0.00

401010102003 Bamboo Cost 0.00 0.00 121,686.00 0.00 121,686.00 0.00

401010102008 C.I.Sheet & MS Sheet 0.00 0.00 746,447.00 0.00 746,447.00 0.00
Cost
401010102039 Stone Chips Cost 0.00 0.00 47,012,018.83 0.00 47,012,018.83 0.00

401010102075 Local Sand Cost 0.00 0.00 9,856,443.46 23,283.37 9,833,160.09 0.00

401010102007 Cement Cost 0.00 0.00 5,983,305.54 0.00 5,983,305.54 0.00

401010102030 Rod Cost 0.00 0.00 9,430,575.00 0.00 9,430,575.00 0.00

15/02/2022 Page 4 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit

401010102047 Admixture Cost 0.00 0.00 307,895.00 0.00 307,895.00 0.00

401010102055 Asphalt Cost 0.00 0.00 7,411,912.50 0.00 7,411,912.50 0.00

401010102033 Sanitary Material Cost 0.00 0.00 95,567.00 0.00 95,567.00 0.00

401010102010 Electrical Material Cost 0.00 0.00 841,692.00 0.00 841,692.00 0.00

401010102127 Survey Instrument Cost 0.00 0.00 55,000.00 0.00 55,000.00 0.00

401010102070 Coarse Sand Cost 0.00 0.00 7,413,045.79 0.00 7,413,045.79 0.00

401010102054 Construction Material 0.00 0.00 51,600.00 0.00 51,600.00 0.00

Cost
401010102084 Picket Bricks Cost 0.00 0.00 57,178,982.97 0.00 57,178,982.97 0.00

401010102088 Deep-Tube well Intallation 0.00 0.00 230,000.00 0.00 230,000.00 0.00
cost
401010103 Labour Cost 0.00 0.00 77,003,129.18 34,000.00 76,969,129.18 0.00

401010103011 Miscellaneous Labour 0.00 0.00 2,545,878.79 0.00 2,545,878.79 0.00

Cost
401010103015 Sanitary & Plambing Work 0.00 0.00 220,532.00 0.00 220,532.00 0.00
Cost
401010103021 Shuttering Work Cost 0.00 0.00 209,200.00 0.00 209,200.00 0.00

401010103003 Brick Chips Breaking Cost 0.00 0.00 1,390,568.03 0.00 1,390,568.03 0.00

401010103006 Civil Work Cost 0.00 0.00 4,597,581.67 0.00 4,597,581.67 0.00

401010103034 Drainage & sewerage 0.00 0.00 68,032,562.69 34,000.00 67,998,562.69 0.00
work
401010103025 Survey Work Cost 0.00 0.00 6,806.00 0.00 6,806.00 0.00

401010104 Equipment Hire Cost 0.00 0.00 35,767,508.48 0.00 35,767,508.48 0.00

401010104003 Equipment Hire 0.00 0.00 9,945,698.48 0.00 9,945,698.48 0.00

Cost-Others
401010104001 Equipment Hire Cost-ERD 0.00 0.00 25,821,810.00 0.00 25,821,810.00 0.00

401010107 Fuel Cost 0.00 0.00 6,109,796.00 0.00 6,109,796.00 0.00

401010102045 Fuel Cost 0.00 0.00 6,109,796.00 0.00 6,109,796.00 0.00

4010102 Site Overhead 0.00 0.00 29,817,198.34 0.00 29,817,198.34 0.00

Expenses
401010201 Salary & Wages Cost 0.00 0.00 13,151,567.00 0.00 13,151,567.00 0.00

401010201002 Overtime Allowances 0.00 0.00 382,840.00 0.00 382,840.00 0.00

Cost
401010201003 Salary & Allowances Cost 0.00 0.00 12,187,027.00 0.00 12,187,027.00 0.00

401010201005 Incentive & Commission 0.00 0.00 105,000.00 0.00 105,000.00 0.00
Cost
401010201001 Bonus Cost 0.00 0.00 476,700.00 0.00 476,700.00 0.00

401010202 Site Overhead Cost 0.00 0.00 16,665,631.34 0.00 16,665,631.34 0.00

401010202006 Electric Bill Cost 0.00 0.00 677,173.00 0.00 677,173.00 0.00

401010202004 Conveyance Cost 0.00 0.00 52,685.00 0.00 52,685.00 0.00

401010202013 Medical allowance cost 0.00 0.00 17,595.00 0.00 17,595.00 0.00

401010202010 Fooding allowance cost 0.00 0.00 403,681.00 0.00 403,681.00 0.00

401010202019 Printing & Stationery Cost 0.00 0.00 315,699.00 0.00 315,699.00 0.00

401010202050 Cookeries & Culteries 0.00 0.00 94,790.00 0.00 94,790.00 0.00
Cost

15/02/2022 Page 5 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit
401010202053 Compensation & 0.00 0.00 27,623.00 0.00 27,623.00 0.00
Demurrage cost
401010202027 Uniform & Liveries Cost 0.00 0.00 154,640.00 0.00 154,640.00 0.00

401010202058 Donation Cost 0.00 0.00 10,000,000.00 0.00 10,000,000.00 0.00

401010202054 Toll, Ferry & Tax Cost 0.00 0.00 231,990.00 0.00 231,990.00 0.00

401010202011 L.P.Gas Refill Cost 0.00 0.00 89,200.00 0.00 89,200.00 0.00

401010202014 Miscellaneous Cost 0.00 0.00 15,280.00 0.00 15,280.00 0.00

401010202007 Entertainment cost 0.00 0.00 147,763.00 0.00 147,763.00 0.00

401010202039 Loading & Unloading Cost 0.00 0.00 42,910.00 0.00 42,910.00 0.00

401010202096 Iftar Allowance 0.00 0.00 2,345.00 0.00 2,345.00 0.00

401010202002 Carrying Cost 0.00 0.00 45,800.00 0.00 45,800.00 0.00

401010202020 Repair & Maintenance 0.00 0.00 55,660.00 0.00 55,660.00 0.00
Cost
401010202073 Internet Network Cost 0.00 0.00 25,000.00 0.00 25,000.00 0.00

401010202015 Mobile Allowance Cost 0.00 0.00 179,300.00 0.00 179,300.00 0.00

401010202074 Office Expenses 0.00 0.00 3,326,995.00 0.00 3,326,995.00 0.00

401010202070 Security Personnel Cost 0.00 0.00 412,425.34 0.00 412,425.34 0.00

401010202062 Computer Accessories 0.00 0.00 17,030.00 0.00 17,030.00 0.00

Cost
401010202066 Sign Board & Banner Cost 0.00 0.00 8,530.00 0.00 8,530.00 0.00

401010202037 License & Renewal Cost 0.00 0.00 11,328.00 0.00 11,328.00 0.00

401010202069 Laboratory expenditure 0.00 0.00 109,740.00 0.00 109,740.00 0.00

401010202030 House Rent Cost 0.00 0.00 200,449.00 0.00 200,449.00 0.00

Total Costs of Construction: 0.00 0.00 298,978,238.09 57,283.37 298,920,954.72 0.00

Total Direct Expenses: 0.00 0.00 298,978,238.09 57,283.37 298,920,954.72 0.00

40200 Indirect Expenses

40202 Financial Expenses

4020201 Financial Expenditure 0.00 0.00 1,412,530.96 0.00 1,412,530.96 0.00

402020100001 Bank Charges & 0.00 0.00 1,880.00 0.00 1,880.00 0.00
Commission Expenses

402020100004 Bank Guarentee 0.00 0.00 1,410,650.96 0.00 1,410,650.96 0.00

Commissin Charge & VAT
Expenses

Total Financial Expenses: 0.00 0.00 1,412,530.96 0.00 1,412,530.96 0.00

40203 Govt. Tax Expenditure

4020301 Govt. Tax Expenses 0.00 0.00 2,315,693.05 2,315,693.05 0.00 0.00

402030100001 Income Tax Expenses 0.00 0.00 2,315,693.05 2,315,693.05 0.00 0.00

Total Govt. Tax Expenditure: 0.00 0.00 2,315,693.05 2,315,693.05 0.00 0.00

40206 Work Development

402060000001 Work Development 0.00 0.00 119,453,075.00 0.00 119,453,075.00 0.00

Expenses
Total Work Development: 0.00 0.00 119,453,075.00 0.00 119,453,075.00 0.00

40208 Depreciation Cost

15/02/2022 Page 6 of 7
 Abdul Monem Limited
Business : Construction Unit
Trial Balance
From 01-Jul-2020 to 15-Feb-2022

Project: Construction of Road at Jolshiri Abashon

Up to Previous Period During the Period As on 15-Feb-2022

Code Particulars
Debit Credit Debit Credit Debit Credit
402080000001 Depreciation Cost 0.00 0.00 31,110.37 0.00 31,110.37 0.00

Total Depreciation Cost: 0.00 0.00 31,110.37 0.00 31,110.37 0.00

Total Indirect Expenses: 0.00 0.00 123,212,409.38 2,315,693.05 120,896,716.33 0.00

Total Expenditure: 0.00 0.00 422,190,647.47 2,372,976.42 419,817,671.05 0.00

Grand Total : 0.00 0.00 1,922,318,493.09 1,922,318,493.09 456,930,208.38 456,930,208.38

15/02/2022 Page 7 of 7