Sales (AutoRecovered)

FAHEEM
Certified public accountants
Sales - Lead
Sign-off: Initials Date

Client name: Dya Al Nusk
Prepared: AI 11-Jan-24
Period end: December 31, 2022 Reviewed:
2022 2021 Variance analysis

Code Particulars Reference
SR SR % Remarks
Sales 16,005,686 4,607,124 247%
TOTAL 16,005,686 4,607,124
Work Done:
A) Agreed amounts with general ledger
B) Checked mathematical accuracy
C) Obtained VAT analysis and match it's balance with sales recorded in ledger
D) Check VAT analysis to check the recognition of sales as per their standard rates of asupplies.
E) Obtained breakdown of sales for 3 branch and obtained invoices and payments for 1 month for each branch
FAHEEM
Analysis

Client name: Dya al Nusk
Prepared: AI 24-Aug-23
Period end: Dec 2021 Reviewed:
Sales
Code Months Reference
‫ثوب‬ ‫هدايا‬ ‫وجود‬ Total
January - 442,491 - 442,491

February - 568,250 - 568,250
March - 726,545 - 726,545
April - 2,028,297 - 2,028,297
May 193,630 637,301 - 830,931
June - 285,051 - 285,051
July - 972,715 809,001 1,781,716
August 419,153 496,660 1,287,509 2,203,322
September - 471,013 501,224 972,236
October 216,522 551,550 904,511 1,672,584
November - 583,840 1,029,124 1,612,963
December - 735,963 2,145,337 2,881,300
TOTAL 829,305 8,499,674 6,676,707 16,005,686

Sample 419,153 2,028,297 2,145,337
Sample % 51% 24% 32%
Work Done:
FAHEEM
Thoub test

Period end: Dec 2021 Reviewed:
Sales
Date Description Reference
Balance VAT 15% sample Gross Amount Invoice
8/24/2022 WOJOUD ( AFNAN AL MANSOUJAT) 22,827 3,424

8/18/2022 WOJOUD ( AFNAN AL MANSOUJAT) 348,149 52,222 X 400,371 6002-SD2
TOTAL 419,153 -
Total sales from thoub for aug 419,153
Sample size 396,326
Sample population 95%
Work Done:
‫ الفرع‬Disc type Month Date Post Tickets Ref DR
‫ وجود‬BH-WH/BHWHT-00004855Sales - Mer 12 12/10/2022 Post Tickets BHWH-EVNT 0
‫ وجود‬ZH-02/ZH01T-00000735/ Sales - Mer 12 12/10/2022 Post Tickets HQE-00531 0
‫ وجود‬MD-WH/MDWHT-0003226 Sales - Mer 12 12/31/2022 Post Tickets MDWH-000 0
‫ وجود‬MD-WH/12745/CUS05217Sales - Mer 12 12/21/2022 Post Tickets MDWH-000 0
‫ وجود‬MD-WH/0/CUS05247 Sales - Mer 12 12/21/2022 Post Tickets MDWH-000 0
CR Balance Column1
54000 54,000 X
40000 40,000 X
36000 36,000 X
35217 35,217 X
28528 28,528 X
25567.5 25,568 X
24871 24,871 X
23458.5 23,459 X
21654 21,654 X
20800 20,800 X
20000 20,000 X
18200 18,200 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
18045 18,045 X
17684.1 17,684 X
16240.5 16,241 X
15518.7 15,519 X
14850 14,850 X
14436 14,436 X
14436 14,436 X
14110 14,110 X
13800 13,800 X
12640 12,640 X
12580 12,580 X
12000 12,000 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11900 11,900 X
11200 11,200 X
10827 10,827
10800 10,800 X
10800 10,800 X
9600 9,600 X
8800 8,800
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8500 8,500 X
8300.7 8,301
8160 8,160 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
8120 8,120 X
7820 7,820 X
7700 7,700 X
7218 7,218
7000 7,000 X
7000 7,000 X
7000 7,000 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6800 6,800 X
6500 6,500 X
6500 6,500 X
6500 6,500 X
6500 6,500 X
6460 6,460 X
6290 6,290 X
6020 6,020 X
6000 6,000
5980.8 5,981
5904 5,904
5800 5,800 X
5541.75 5,542
5478.75 5,479
5440 5,440 X
5413.5 5,414
5355.84 5,356
5100 5,100 X
5100 5,100 X
5100 5,100 X
5100 5,100 X
5052.6 5,053
4887 4,887
4680 4,680 X
4680 4,680 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4640 4,640 X
4330.8 4,331 X
4300 4,300 X
4300 4,300 X
4300 4,300 X
4200 4,200 X
4200 4,200 X
4200 4,200 X
4200 4,200 X
4200 4,200 X
4200 4,200 X
4017.75 4,018
4000 4,000 X
4000 4,000 X
4000 4,000
3828 3,828 X
3770 3,770 X
3760 3,760 X
3740 3,740 X
3652.5 3,653
3652.5 3,653
3652.5 3,653
3652 3,652
3609 3,609
3609 3,609
3609 3,609
3600 3,600 X
3600 3,600
3583.8 3,584
3521.7 3,522
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3480 3,480 X
3440 3,440 X
3440 3,440 X
3400 3,400 X
3400 3,400 X
3400 3,400 X
3400 3,400 X
3400 3,400 X
3400 3,400 X
3400 3,400 X
3340 3,340 X
3100 3,100 X
3024 3,024 X
3010 3,010 X
3000 3,000 X
2955.6 2,956
2940 2,940 X
2922 2,922
2922 2,922
2838.24 2,838
2832 2,832
2800 2,800 X
2800 2,800 X
2800 2,800 X
2800 2,800 X
2800 2,800 X
2720 2,720 X
2720 2,720 X
2608.5 2,609
2580 2,580 X
2580 2,580 X
2580 2,580 X
2580 2,580 X
2580 2,580 X
2580 2,580 X
2580 2,580 X
2556.75 2,557
2500 2,500
2408 2,408 X
2391.5 2,392
2347.8 2,348
2347.8 2,348
2347.8 2,348
2340 2,340 X
2295.36 2,295
2242.8 2,243
2191.2 2,191
2191.2 2,191
2150.5 2,151
1878.3 1,878
1878.3 1,878
1869 1,869
1869 1,869
1826.25 1,826
1826.25 1,826
1826.25 1,826
1826.25 1,826
1826 1,826
1826 1,826
1826 1,826
1804.5 1,805
1804.5 1,805
1804.5 1,805 X
1804.5 1,805
1804.5 1,805
1800 1,800 X
1800 1,800 X
1601.28 1,601
1599.36 1,599
1599.36 1,599
1599.36 1,599
1565.25 1,565 X
1565.25 1,565
1500 1,500
1500 1,500
1500 1,500
1500 1,500
1500 1,500
1500 1,500 X
1495.2 1,495
1495.2 1,495
1495.2 1,495
1461 1,461
1461 1,461
1461 1,461
1461 1,461
1440 1,440
1435.5 1,436
1368 1,368
1368 1,368
1350 1,350 X
1296 1,296
1296 1,296
1291.5 1,292
1291.5 1,292
1280 1,280
1252.2 1,252
1252.2 1,252
1252.2 1,252
1250 1,250
1250 1,250
1250 1,250
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1200 1,200
1195.75 1,196
1195.75 1,196 X
1173.9 1,174
1173.9 1,174
1173.9 1,174
1173.9 1,174
1173.9 1,174
1173.9 1,174
1148 1,148
1140 1,140
1140 1,140
1140 1,140
1140 1,140
1125 1,125 X
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1121.4 1,121
1095.75 1,096
1095.75 1,096
1095.75 1,096
1095.75 1,096
1095.75 1,096
1095.6 1,096
1095.6 1,096
1095.6 1,096
1095.6 1,096
1095.6 1,096
1087.5 1,088
1087.5 1,088
1020 1,020
1020 1,020
1020 1,020
1000 1,000
1000 1,000
960 960
950 950
939.15 939
912 912
912 912
912 912
912 912
912 912
912 912
910 910
900 900 X
900 900 X
900 900 X
900 900
900 900
900 900
900 900
900 900
900 900
900 900
900 900
864 864
864 864
864 864
864 864
864 864
864 864
864 864
861.3 861
861 861
840 840
840 840
816 816
800.64 801
799.68 800
799.68 800
799.68 800
799.68 800
799.68 800
782.6 783
782.6 783
782.6 783
782.6 783
782.6 783
782.6 783
782.4 782
777 777
765.2 765
765.12 765
765.12 765
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
760 760
756.48 756
756.48 756
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748
747.6 748 X
730.5 731
730.5 731
730.5 731
730.5 731
730.5 731
730.4 730
730.4 730
730.4 730
730.4 730
730.4 730
730.4 730
730.4 730
720 720
720 720
652.2 711
704.34 704
704.34 704
684 684
684 684
680 680
652.2 652
648 648
648 648
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
626.1 626
600 600
600 600
586.44 586
574.2 574
574.2 574 X
574.2 574
574.2 574
574.2 574
574.2 574 X
574 574 X
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
570 570
566.4 566
565.2 565 X
560 560
560 560
560 560
560 560
560 560
560 560
550 550
521.6 522
521 521
510 510
510 510
510 510 X
500 500
500 500
500 500
500 500
500 500
480 480
480 480
480 480
469.56 470
469.56 470
469.56 470
469.56 470
456.45 456
456.45 456
456.45 456
456.45 456
456.45 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
456 456
450 450
443 443
434.8 435
434.8 435 X
434.8 435
434.8 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
434.76 435
433.2 433
433.2 433
433.2 433
432 432
432 432
432 432
432 432
432 432
432 432
432 432
432 432
432 432
432 432
432 432
432 432
430.5 431
427.5 428
425 425
418 418
417.3 417
400 400
400 400
400 400
400 400
400 400
400 400
399.74 400
396.48 396
396.48 396
396.48 396
396.48 396
396.48 396
396 396
391.3 391
391.3 391
391.3 391
391.3 391
391.3 391
391.3 391
391.3 391
391.2 391
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
382.6 383
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
380 380
378.24 378
378.24 378
378.24 378
378.24 378
378.24 378
378.24 378
378.15 378
374.1 374
373.95 374
373.8 374
373.8 374
373.8 374
373.8 374 X
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
373.8 374
369.6 370
365.25 365
365.25 365
365.25 365
365.2 365
365.2 365
365.2 365
365.2 365
365.2 365
365.2 365
365.2 365
365.2 365
360 360
360 360
360 360
360 360
356.25 356
356.25 356
356.25 356
356.25 356
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
352 352
347.8 348
347.8 348
347.8 348
342 342
342 342
342 342
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
340 340
339 339
339 339
339 339
339 339
339 339
339 339
339 339
332 332
330 330
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
326.1 326
325.95 326
319.2 319
319.2 319
319.2 319
319.2 319
317.4 317
315 315
315 315
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.2 313
313.05 313
313.05 313
313.05 313
313.05 313
313.05 313
313.05 313
313.05 313
313.05 313
313.05 313
312.6 313
304.3 304
304.3 304
304.3 304
304.3 304
304 304
304 304
304 304
304 304
304 304
304 304
304 304
304 304
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
292 292
287.1 287
287.1 287
287.1 287
287.1 287
287.1 287
287.1 287
287 287
287 287
287 287
287 287
285 285
285 285
285 285
282.6 283
282.6 283
282.6 283
282.6 283
282.6 283
282.6 283
282.6 283 X
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
280 280
278.32 278
275 275
273.6 274
260.8 261
260.8 261
260.8 261
260.8 261
260.8 261
260 260
260 260
255 255
250 250
248 248
248 248
248 248
248 248
248 248
248 248
248 248
248 248
248 248
248 248
248 248
248 248
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
240 240
236 236
234.78 235
234.78 235
234.78 235
234.78 235
234.78 235
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
232 232
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
228 228
217.38 217
216 216
216 216
216 216
216 216
216 216
216 216
204 204
200 200
200 200
200 200
200 200
200 200
200 200
200 200
200 200
200 200
200 200
190 190
190 190
190 190
190 190
190 190
190 190
180 180
180 180
180 180
180 180
174 174
172 172
172 172
172 172
172 172
172 172
172 172
172 172
172 172
172 172
172 172
172 172
162 162
160 160
160 160
160 160
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
152 152
142.5 143
142.5 143
142.5 143
142.5 143
142.5 143
140 140
140 140
140 140
140 140
140 140
140 140
120 120
120 120
120 120
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
116 116
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
114 114
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
108 108
95 95
95 95
95 95
95 95
95 95
95 95
95 95
95 95
95 95
95 95
90 90
87 87
87 87
87 87
87 87
86 86
86 86
86 86
86 86
81 81
80 80
80 80
80 80
80 80
80 80
80 80
80 80
80 80
80 80
80 80
80 80
76 76
76 76
76 76
76 76
76 76
76 76
76 76
76 76
74.75 75
72 72
72 72
72 72
72 72
60 60
54 54
54 54
54 54
39 39
39 39
39 39
39 39
39 39
39 39
39 39
39 39
39 39
39 39
39 39
39 39
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
38 38
8 8
2,145,337
‫ الفرع‬Disc type Month Date Post Tickets Ref DR
CR Balance Column1 Column2
54000 54,000 X Page 1,2 Test
40000 40,000 X Page 1,2 Disc
36000 36,000 X Page 1,2 BH-WH/BHWHT-00004855/CUS02488
35217 35,217 X Page 1,2
28528 28,528 X Page 3 BH-WH/BHWHT-00004891/CUS05257
24871 24,871 X Page 3
23458.5 23,459 X Page 6 BH-WH/BHWHT-00004892/NCUS03340
20800 20,800 X page 8
20000 20,000 X Page 1,2 BH-WH/BHWHT-00004910/CUS02488
18200 18,200 X Page 11,12
18045 18,045 X page 14 MD-WH/MDWHT-0002792/CUS05241
18045 18,045 X Page 15
18045 18,045 X page 16 MD-WH/MDWHT-0002803/CUS05214
18045 18,045 X Page 17
18045 18,045 X Page 18 MD-WH/MDWHT-0002892/CUS02811
18045 18,045 X page 19
18045 18,045 X Page 20 MD-WH/MDWHT-0003226/CUS04406
18045 18,045 X Page 21
15518.7 15,519 X Page 24 ZH-02/ZH01T-00000736/CUS05260
14850 14,850 X Page 1,2
14110 14,110 X Page 29,30 ZH-02/ZH01T-00000737/CUS05260
12580 12,580 X Page 29,30
12000 12,000 X Page 1,2 ZH-02/ZH01T-00000756/CUS04683
11900 11,900 X Page 29,30
11900 11,900 X Page 29,30 ZH-02/ZH01T-00000769/CUS04683
11900 11,900 X Page 29,30
11900 11,900 X Page 29,30 ZH-02/ZH01T-00000781/CUS05246
11900 11,900 X Page 29,30
11900 11,900 X Page 29,30 ZH-02/ZH01T-00000791/CUS04683
11900 11,900 X Page 29,30
11900 11,900 X Page 29,30 ZH-02/ZH01T-00000792/CUS05246
11900 11,900 X Page 29,30
11200 11,200 X Page 11,12 ZH-02/ZH01T-00000798/CUS04960
10800 10,800 X Page 1,2
10800 10,800 X Page 1,2 ZH-02/ZH01T-00000803/CUS04683
9600 9,600 X Page 1,2
8500 8,500 X Page 29,30 ZH-02/ZH01T-00000809/CUS04683
8500 8,500 X Page 29,30
8500 8,500 X Page 29,30 Total Result
8500 8,500 X Page 29,30
8500 8,500 X Page 29,30 Total sales for wojoud in dec
8500 8,500 X Page 29,30 Amount verified
8500 8,500 X Page 29,30 % verified
8500 8,500 X Page 29,30
8500 8,500 X Page 29,30
8500 8,500 X Page 29,30
8500 8,500 X Page 29,30
8160 8,160 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
8120 8,120 X Page 29,30
7820 7,820 X Page 29,30
7700 7,700 X Page 11,12
7000 7,000 X Page 29,30
7000 7,000 X Page 29,30
7000 7,000 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6800 6,800 X Page 29,30
6500 6,500 X Page 1,2
6500 6,500 X Page 1,2
6500 6,500 X Page 1,2
6500 6,500 X Page 1,2
6460 6,460 X Page 29,30
6290 6,290 X Page 29,30
6020 6,020 X Page 29,30
5800 5,800 X Page 29,30
5440 5,440 X Page 29,30
5100 5,100 X Page 29,30
5100 5,100 X Page 29,30
5100 5,100 X Page 29,30
5100 5,100 X Page 29,30
4680 4,680 X Page 11,12
4680 4,680 X Page 11,12
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4640 4,640 X Page 29,30
4330.8 4,331 X Page 24
4300 4,300 X Page 29,30
4300 4,300 X Page 29,30
4300 4,300 X Page 29,30
4200 4,200 X Page 29,30
4200 4,200 X Page 29,30
4200 4,200 X Page 29,30
4200 4,200 X Page 29,30
4200 4,200 X Page 29,30
4200 4,200 X Page 29,30
4000 4,000 X Page 1,2
4000 4,000 X Page 1,2
3828 3,828 X Page 29,30
3770 3,770 X Page 1,2
3760 3,760 X Page 11,12
3740 3,740 X Page 29,30
3600 3,600 X Page 1,2
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3480 3,480 X Page 29,30
3440 3,440 X Page 29,30
3440 3,440 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3400 3,400 X Page 29,30
3340 3,340 X Page 11,12
3100 3,100 X Page 11,12
3024 3,024 X Page 11,12
3010 3,010 X Page 29,30
3000 3,000 X Page 1,2
2940 2,940 X Page 11,12
2800 2,800 X Page 29,30
2800 2,800 X Page 29,30
2800 2,800 X Page 29,30
2800 2,800 X Page 29,30
2800 2,800 X Page 29,30
2720 2,720 X Page 29,30
2720 2,720 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2580 2,580 X Page 29,30
2408 2,408 X Page 29,30
2340 2,340 X Page 11,12
1804.5 1,805 X Page 24
1800 1,800 X Page 11,12
1800 1,800 X Page 1,2
1565.25 1,565 X page 16
1500 1,500 X Page 1,2
1350 1,350 X Page 11,12
1195.75 1,196 X Page 24
1125 1,125 X Page 11,12
900 900 X Page 11,12
900 900 X Page 11,12
900 900 X Page 11,12
747.6 748 X Page 24
574.2 574 X page 16
574.2 574 X Page 20
574 574 X Page 15
565.2 565 X Page 15
510 510 X Page 1,2
434.8 435 X Page 15
373.8 374 X Page 29,30
282.6 283 X Page 15
Column2 Sum of CR
291447
Page 1,2 291447
53399
Page 3 53399
671466
Page 29,30 671466
71939
Page 11,12 71939
747.6
Page 24 747.6
282.6
Page 15 282.6
373.8
Page 29,30 373.8
20800
page 8 20800
18045
Page 21 18045
18619.2
Page 20 18619.2
18045
page 19 18045
18045
Page 18 18045
23458.5
Page 6 23458.5
18045
Page 17 18045
22849.75
Page 24 22849.75
20184.45
page 16 20184.45
19619
Page 15 19619
18045
page 14 18045
1305410.9
2,145,337
1,305,411
61%
‫ الفرع‬Disc type Month Date Post Tickets Ref DR CR Balance Sample
‫ هدايا‬AA-10/TAA10-000046943/CUSTAA-10 Sales 4 4/5/2022 Post Tickets NKHQE-000016086 0 7548 7,548 X
‫ هدايا‬JO-01/2/AR_TJO01/2-0201/CUS03366 Sales 4 4/11/2022 Post Tickets NKHQE-000016230 0 7040 7,040 X
‫ هدايا‬JO-04/TJO04-000002430/CUSTJO-04 Sales 4 4/11/2022 Post Tickets NKHQE-000016255 0 4088.5 4,089 X
‫ هدايا‬AA-04/TAA04-000042450/CUSTAA-04 Sales 4 4/28/2022 Post Tickets NKHQE-000017188 0 3860.1 3,860 X
‫ هدايا‬JO-01/TJO01-000010550/CUSTJO-01 Sales 4 4/30/2022 Post Tickets NKHQE-000017227 0 3825 3,825 X
‫ هدايا‬MK-01/TMK01-000000258/CUSTMK-01 Sales 4 4/4/2022 Post Tickets NKHQE-000016166 0 2808.74 2,809 X
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 2632.5 2,633 X
‫ هدايا‬MK-01/TMK01-000000237/CUSTMK-01 Sales 4 4/1/2022 Post Tickets NKHQE-000015965 0 2434.77 2,435 X
‫ هدايا‬AA-06_2/TAA06_2-0030299/CUSTAA-06 Sales 4 4/4/2022 Post Tickets NKHQE-000016088 0 1944 1,944 X
‫ هدايا‬AA-04/TAA04-000042508/CUSTAA-04 Sales 4 4/29/2022 Post Tickets NKHQE-000017187 0 1847.81 1,848
‫ هدايا‬MK-01/TMK01-000000404/CUSTMK-01 Sales 4 4/14/2022 Post Tickets NKHQE-000016424 0 1836 1,836
‫ هدايا‬AA-04/TAA04-000041740/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 1836 1,836
‫ هدايا‬E-COM1/ECOMT-1802/E-COMMERCE Sales 4 4/6/2022 Post Tickets ECOM-0000323 0 1800 1,800
‫ هدايا‬JO-05/TJO05-000001283/CUSTJO-05 Sales 4 4/7/2022 Post Tickets NKHQE-000016159 0 1760 1,760
‫ هدايا‬JO-05/TJO05-000001341/CUSTJO-05 Sales 4 4/11/2022 Post Tickets NKHQE-000016257 0 1739.12 1,739
‫ هدايا‬AA-06_2/TAA06_2-0030672/CUSTAA-06 Sales 4 4/29/2022 Post Tickets NKHQE-000017185 0 1729.61 1,730
‫ هدايا‬AA-06_2/TAA06_2-0030466/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016605 0 1620 1,620
‫ هدايا‬MK-01/TMK01-000000527/CUSTMK-01 Sales 4 4/19/2022 Post Tickets NKHQE-000016815 0 1486.98 1,487
‫ هدايا‬MK-01/TMK01-000000316/CUSTMK-01 Sales 4 4/8/2022 Post Tickets NKHQE-000016261 0 1296 1,296
‫ هدايا‬AS-03/TAS03-000001792/CUSTAS-03 Sales 4 4/13/2022 Post Tickets NKHQE-000016408 0 1188 1,188
‫ هدايا‬AA-06_2/TAA06_2-0030585/CUSTAA-06 Sales 4 4/25/2022 Post Tickets NKHQE-000017027 0 1080.83 1,081
‫ هدايا‬JO-04/TJO04-000002430/CUSTJO-04 Sales 4 4/11/2022 Post Tickets NKHQE-000016255 0 1020 1,020 X
‫ هدايا‬JO-04/TJO04-000002299/CUSTJO-04 Sales 4 4/4/2022 Post Tickets NKHQE-000016083 0 999 999
‫ هدايا‬JO-01/TJO01-000010097/CUSTJO-01 Sales 4 4/18/2022 Post Tickets NKHQE-000016625 0 991.32 991
‫ هدايا‬AA-04/TAA04-000042133/CUSTAA-04 Sales 4 4/20/2022 Post Tickets NKHQE-000016822 0 983.06 983
‫ هدايا‬MK-01/TMK01-000000728/CUSTMK-01 Sales 4 4/29/2022 Post Tickets NKHQE-000017318 0 978.25 978
‫ هدايا‬AS-03/TAS03-000001856/CUSTAS-03 Sales 4 4/17/2022 Post Tickets NKHQE-000016634 0 972 972
‫ هدايا‬MK-01/TMK01-000000607/CUSTMK-01 Sales 4 4/24/2022 Post Tickets NKHQE-000016915 0 900 900
‫ هدايا‬AA-04/TAA04-000041765/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016418 0 900 900
‫ هدايا‬AS-03/TAS03-000002074/CUSTAS-03 Sales 4 4/28/2022 Post Tickets NKHQE-000017181 0 892.19 892
‫ هدايا‬AA-06_2/TAA06_2-0030604/CUSTAA-06 Sales 4 4/26/2022 Post Tickets NKHQE-000017026 0 877.5 878
‫ هدايا‬E-COM1/ECOMT-1803/E-COMMERCE Sales 4 4/6/2022 Post Tickets ECOM-0000323 0 810 810
‫ هدايا‬AA-06_2/TAA06_2-0030687/CUSTAA-06 Sales 4 4/30/2022 Post Tickets NKHQE-000017320 0 720 720
‫ هدايا‬E-COM1/ECOMT-1931/E-COMMERCE Sales 4 4/28/2022 Post Tickets NKHQE-000017319 0 600 600
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 586.95 587 X
‫ هدايا‬E-COM1/ECOMT-1834/E-COMMERCE Sales 4 4/14/2022 Post Tickets ECOM-0000323 0 442.8 443
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 441 441 X
‫ هدايا‬NM-01/TMN01-000000022/CUSTNM-01 Sales 4 4/27/2022 Post Tickets NKHQE-000017667 0 326.09 326
‫ هدايا‬NM-02/TMN02-000000004/CUSTNM-02 Sales 4 4/19/2022 Post Tickets NKHQE-000017422 0 300 300
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 281.75 282 X
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 281.74 282 X
‫ هدايا‬E-COM1/ECOMT-1908/E-COMMERCE Sales 4 4/24/2022 Post Tickets NKHQE-000017319 0 206.55 207
‫ هدايا‬JO-01/2/AR_TJO01/2-0201/CUS03366 Sales 4 4/11/2022 Post Tickets NKHQE-000016230 0 96 96
‫ هدايا‬NM-01/TMN01-000000001/CUSTNM-01 Sales 4 4/14/2022 Post Tickets NKHQE-000016395 10 0 (10)
‫ هدايا‬JO-01/TJO01-000010153/CUSTJO-01 Sales 4 4/20/2022 Post Tickets NKHQE-000016907 27 0 (27)
‫ هدايا‬E-COM1/ECOMT-1896/E-COMMERCE Sales 4 4/22/2022 Post Tickets NKHQE-000017319 31.5 0 (32)
‫ هدايا‬E-COM1/ECOMT-1824/E-COMMERCE Sales 4 4/13/2022 Post Tickets ECOM-0000323 35 0 (35)
‫ هدايا‬JO-01/TJO01-000010154/CUSTJO-01 Sales 4 4/20/2022 Post Tickets NKHQE-000016907 43.2 0 (43)
‫ هدايا‬AA-10/TAA10-000047043/CUSTAA-10 Sales 4 4/9/2022 Post Tickets NKHQE-000016169 58.5 0 (59)
‫ هدايا‬E-COM1/ECOMT-1827/E-COMMERCE Sales 4 4/13/2022 Post Tickets ECOM-0000323 59.66 0 (60)
‫ هدايا‬E-COM1/ECOMT-1896/E-COMMERCE Sales 4 4/22/2022 Post Tickets NKHQE-000017319 99 0 (99)
‫ هدايا‬AS-03/TAS03-000002017/CUSTAS-03 Sales 4 4/26/2022 Post Tickets NKHQE-000017020 105.65 0 (106)
‫ هدايا‬AS-03/TAS03-000001643/CUSTAS-03 Sales 4 4/5/2022 Post Tickets NKHQE-000016085 108 0 (108)
‫ هدايا‬AA-10/TAA10-000047007/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 148 0 (148)
‫ هدايا‬NM-02/TMN02-000000005/CUSTNM-02 Sales 4 4/19/2022 Post Tickets NKHQE-000017422 165.22 0 (165)
‫ هدايا‬MK-01/TMK01-000000289/CUSTMK-01 Sales 4 4/6/2022 Post Tickets NKHQE-000016163 324 0 (324)
‫ هدايا‬AS-03/TAS03-000001802/CUSTAS-03 Sales 4 4/14/2022 Post Tickets NKHQE-000016408 594.79 0 (595)
‫ هدايا‬AA-04/TAA04-000041739/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 1944 0 (1,944)
‫ هدايا‬AA-10/TAA10-000047007/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 5952 0 (5,952)
page #
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
10
17
18
19
20
21
22
23
24
6
18
18
18
18
14
15
15
18
3
4
20
18
‫ الفرع‬Disc type MoDate Post Tickets Ref DRCR Balance
Sample
page #
‫ هدايا‬AA-10/TAA10-000046943/CUSTAA-10 Sales 4 4/5/2022 Post Tickets NKHQE-000016086 0 7548 7,548 X 1
‫ هدايا‬JO-01/2/AR_TJO01/2-0201/CUS03366 Sales 4 4/11/2022 Post Tickets NKHQE-000016230 0 7040 7,040 X 2
‫ هدايا‬AA-10/TAA10-000047008/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 0 5952 5,952 X 3 Disc page # Sum of CR
‫ هدايا‬AA-10/TAA10-000047006/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 0 5952 5,952 X 4 AA-04/TAA04-000041728/CUSTAA-04 3973.3
‫ هدايا‬JO-01/2/AR_TJO01/2-0202/CUS03366 Sales 4 4/11/2022 Post Tickets NKHQE-000016239 0 5760 5,760 X 5 18 3973.3
‫ هدايا‬JO-04/TJO04-000002430/CUSTJO-04 Sales 4 4/11/2022 Post Tickets NKHQE-000016255 0 4088.5 4,089 X 6 AA-04/TAA04-000042449/CUSTAA-04 2002.05
‫ هدايا‬AA-04/TAA04-000042450/CUSTAA-04 Sales 4 4/28/2022 Post Tickets NKHQE-000017188 0 3860.1 3,860 X 7 20 2002.05
‫ هدايا‬JO-01/TJO01-000010550/CUSTJO-01 Sales 4 4/30/2022 Post Tickets NKHQE-000017227 0 3825 3,825 X 8 AA-04/TAA04-000042450/CUSTAA-04 3860.1
‫ هدايا‬AA-10/TAA10-000047416/CUSTAA-10 Sales 4 4/22/2022 Post Tickets NKHQE-000016858 0 3271.36 3,271 X 9 7 3860.1
‫ هدايا‬AA-10/TAA10-000046925/CUSTAA-10 Sales 4 4/4/2022 Post Tickets NKHQE-000016087 0 3256 3,256 X 10 AA-06_2/TAA06_2-0030299/CUSTAA-06 1944
‫ هدايا‬JO-01/2/AR_TJO01/2-0204/CUS03366 Sales 4 4/27/2022 Post Tickets NKHQE-000016994 0 3000 3,000 X 11 19 1944
‫ هدايا‬JO-01/2/AR_TJO01/2-0203/CUS03366 Sales 4 4/12/2022 Post Tickets NKHQE-000016287 0 3000 3,000 X 12 AA-06_2/TAA06_2-0030476/CUSTAA-06 3195.99
‫ هدايا‬MK-01/TMK01-000000258/CUSTMK-01 Sales 4 4/4/2022 Post Tickets NKHQE-000016166 0 2808.74 2,809 X 13 15 3195.99
‫ هدايا‬AA-10/TAA10-000047106/CUSTAA-10 Sales 4 4/11/2022 Post Tickets NKHQE-000016413 0 2652 2,652 X 14 AA-06_2/TAA06_2-0030517/CUSTAA-06 1901.72
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 2632.5 2,633 X 15 23 1901.72
‫ هدايا‬AA-10/TAA10-000046925/CUSTAA-10 Sales 4 4/4/2022 Post Tickets NKHQE-000016087 0 2496 2,496 X 10 AA-06_2/TAA06_2-0030692/CUSTAA-06 1900.8
‫ هدايا‬MK-01/TMK01-000000237/CUSTMK-01 Sales 4 4/1/2022 Post Tickets NKHQE-000015965 0 2434.77 2,435 X 17 24 1900.8
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 1944 1,944 X 18 AA-10/TAA10-000046925/CUSTAA-10 5752
‫ هدايا‬AA-06_2/TAA06_2-0030299/CUSTAA-06 Sales 4 4/4/2022 Post Tickets NKHQE-000016088 0 1944 1,944 X 19 10 5752
‫ هدايا‬AA-04/TAA04-000042449/CUSTAA-04 Sales 4 4/28/2022 Post Tickets NKHQE-000017188 0 1930.05 1,930 X 20 AA-10/TAA10-000046943/CUSTAA-10 7548
‫ هدايا‬AA-10/TAA10-000047259/CUSTAA-10 Sales 4 4/17/2022 Post Tickets NKHQE-000016636 0 1930.05 1,930 X 21 1 7548
‫ هدايا‬AA-10/TAA10-000047002/CUSTAA-10 Sales 4 4/7/2022 Post Tickets NKHQE-000016170 0 1930.05 1,930 X 22 AA-10/TAA10-000047002/CUSTAA-10 1930.05
‫ هدايا‬AA-06_2/TAA06_2-0030517/CUSTAA-06 Sales 4 4/20/2022 Post Tickets NKHQE-000016821 0 1901.72 1,902 X 23 22 1930.05
‫ هدايا‬AA-06_2/TAA06_2-0030692/CUSTAA-06 Sales 4 4/30/2022 Post Tickets NKHQE-000017320 0 1900.8 1,901 X 24 AA-10/TAA10-000047006/CUSTAA-10 6100
‫ هدايا‬JO-04/TJO04-000002430/CUSTJO-04 Sales 4 4/11/2022 Post Tickets NKHQE-000016255 0 1020 1,020 X 6 4 6100
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 586.95 587 X 18 AA-10/TAA10-000047008/CUSTAA-10 6100
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 441 441 X 18 3 6100
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 405 405 X 18 AA-10/TAA10-000047106/CUSTAA-10 2966.5
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 378 378 X 18 14 2966.5
‫ هدايا‬AA-10/TAA10-000047106/CUSTAA-10 Sales 4 4/11/2022 Post Tickets NKHQE-000016413 0 314.5 315 X 14 AA-10/TAA10-000047259/CUSTAA-10 1930.05
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 281.75 282 X 15 21 1930.05
‫ هدايا‬AA-06_2/TAA06_2-0030476/CUSTAA-06 Sales 4 4/16/2022 Post Tickets NKHQE-000016639 0 281.74 282 X 15 AA-10/TAA10-000047416/CUSTAA-10 3271.36
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 162 162 X 18 9 3271.36
‫ هدايا‬AA-10/TAA10-000047008/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 0 148 148 X 3 JO-01/2/AR_TJO01/2-0201/CUS03366 7040
‫ هدايا‬AA-10/TAA10-000047006/CUSTAA-10 Sales 4 4/8/2022 Post Tickets NKHQE-000016170 0 148 148 X 4 2 7040
‫ هدايا‬AA-04/TAA04-000042449/CUSTAA-04 Sales 4 4/28/2022 Post Tickets NKHQE-000017188 0 72 72 X 20 JO-01/2/AR_TJO01/2-0202/CUS03366 5760
‫ هدايا‬AA-04/TAA04-000041728/CUSTAA-04 Sales 4 4/12/2022 Post Tickets NKHQE-000016419 0 56.35 56 X 18 5 5760
JO-01/2/AR_TJO01/2-0203/CUS03366 3000
12 3000
JO-01/2/AR_TJO01/2-0204/CUS03366 3000
11 3000
JO-01/TJO01-000010550/CUSTJO-01 3825
8 3825
JO-04/TJO04-000002430/CUSTJO-04 5108.5
6 5108.5
MK-01/TMK01-000000237/CUSTMK-01 2434.77
17 2434.77
MK-01/TMK01-000000258/CUSTMK-01 2808.74
13 2808.74
Total Result 87352.93
Total sales for hadaya in april 2,028,297

Sample size 87,353
Sample population 4%
FAHEEM
Cut-off

Client name: Dya al Nusk
Prepared: AI
Sales
Sales category Dates Invoice #
QTY Amount
5/23/2021 INV-000270 -
5/23/2021 INV-000271 -
5/26/2021 INV-000272 -
TOTAL -
Sales category Monthly analysis for the Decemeber Reference QTY Amount
Premium styling 12/24/2021 INV-000355 -

TOTAL -
Work Done:
C) Select the transaction which are recorded near to year end to check that whether it pretains to current financial year or not.
D) Scrutinize the ledger of sales for the month of december for anomalies
E) Performed test of details on the sales invoices that are recorded near to year end.
F) Obtained evidence by perfoming test of details on vochers selected that it pretain to current financial year and appropriately classfied in the ledger.
g) Select the transaction which are recorded at start of the year and checked whether it is cleared in current financial year or not.
I) Check the sales ledger subsequently to validate the sales recording near to year end
FAHEEM
Sale-Vouching

Client name:
Prepared: Saad 24-Aug-23
Invoice
Amount Invoice
Sr# QTY Rate Amount Sales tax
Net Sale After Return
Date Voucher Ref Invoice No Client Description Return adjustment Amount
A B C=A*B 15%
SR
High Value Items
Being amount is recorded as sales to customer W.A

amounting to SR 321,480. As per the invoice 16,920 Rawada
3 PP bag are sold @ 19 to the customer. Vat @ 15 % is
1 30/11/22 003 4104 Wojoud Afnan 16,920 16.522 279,548 41,932 - 321,480
included in the price charged per bag. Voucher in this
regards prepared by associate accountant and approved by
the appropriate person in the hierarchy.
Being amount is recorded as sales to customer NUSUKI

amounting to SR 241,852. As per the invoice 4,454 thoub
embroided-62 are sold @ 54 to the customer. Vat @ 15 % is
2 30/12/22 003 4157 Nusuki 4,454 47.217 210,306 31,546 - 241,852
included in the price charged. Voucher in this regards
prepared by associate accountant and approved by the
appropriate person in the hierarchy.
Being amount is recorded as sales to customer Sudan haj

amounting to SR 237,370. As per the invoice 7,000 Ihram
are sold @ 34 to the customer. Vat @ 15 % is included in
3 20/6/22 003 4000 Suddan Haj 7,000 29.565 206,957 31,043 - 238,000
the price charged. Voucher in this regards prepared by
associate accountant and approved by the appropriate
person in the hierarchy.

4 30/10/22 003 4098 Wojoud Afnan 12,180 16.522 201,235 30,185 - 231,420

5 14/12/22 003 4105 Wojoud Afnan 9,405 16.522 155,387 23,308 - 178,695

6 26/1/22 003 3623 Wojoud Afnan 6,540 19.130 125,113 18,767 - 143,880
Being amount is recorded as sales to customer NUSUKI

amounting to SR 136,576. As per the invoice 3,206 thoub
embroided-62 are sold @ 43 to the customer. Vat @ 15 % is
7 30/12/22 003 4157 Nusuki 3,206 37.391 119,877 17,981 - 137,858
included in the price charged. Voucher in this regards

8 29/9/22 003 4103 Wojoud Afnan 6,285 19.130 120,235 18,035 - 138,270
Invoice
Amount Invoice
A B C=A*B 15%
amounting to SR 135,128. As per the invoice 6,285 Rawada SR
8 29/9/22 003 4103 Wojoud Afnan 6,285 19.130 120,235 18,035 - 138,270

9 27/12/22 003 4139 Wojoud Afnan 6,855 16.522 113,257 16,988 - 130,245

10 18/5/22 003 3861 Wojoud Afnan 6,000 16.5217391304348 99,130 14,870 - 114,000

amounting to SR 113,098. As per the invoice 3696 thoub are
sold @ 31 to the customer. Vat @ 15 % is included in the
11 1/5/2022 003 3998 Wojoud Afnan 3,696 26.9565217391304 99,631 14,945 - 114,576
price charged per bag. Voucher in this regards prepared by

amounting to SR 96,750. As per the invoice 4,500 Rawada 3
PP bag are sold @ 22 to the customer. Vat @ 15 % is
12 31/7/22 003 4029 Wojoud Afnan 4,500 19.1304347826087 86,087 12,913 - 99,000

amounting to SR 92,700. As per the invoice 3696 Ihrams are
13 26/2/22 003 3674 Wojoud Afnan 5,150 15.6521739130435 80,609 12,091 - 92,700

amounting to 90,945. As per the invoice 4,2330 Rawada 3
PP bag are sold @ 22 to the customer. Vat @ 15 % is
14 6/10/2022 003 4100 Wojoud Afnan 4,230 19.1304347826087 80,922 12,138 - 93,060

amounting to 87,075. As per the invoice 4050 Rawada 3 PP
bag are sold @ 22 to the customer. Vat @ 15 % is included
15 8/8/2022 003 4035 Wojoud Afnan 4,050 19.1304347826087 77,478 11,622 - 89,100
in the price charged per bag. Voucher in this regards
Invoice
Amount Invoice
Being amount is recorded as sales to customer W.A A B C=A*B 15%
bag are sold @ 22 to the customer. Vat @ 15 % is included SR
15 8/8/2022 003 4035 Wojoud Afnan 4,050 19.1304347826087 77,478 11,622 - 89,100

amounting to SR 84,000. As per the invoice 1500 Mufrash
are sold @ 56 to the customer. Vat @ 15 % is included in
16 28/3/22 003 3725 Wojoud Afnan 1,500 48.6956521739131 73,043 10,957 - 84,000
the price charged per bag. Voucher in this regards prepared
by associate accountant and approved by the appropriate

17 23/7/22 003 4018 Wojoud Afnan 3,900 19.1304347826087 74,609 11,191 - 85,800

18 25/7/22 003 4038 Wojoud Afnan 3,900 19.1304347826087 74,609 11,191 - 85,800

amounting to 83,496. As per the invoice 1200 wqlwqbil are
19 20/6/22 003 4000 Suddan Haj 12,000 6.08695652173913 73,043 10,957 - 84,000
Invoice
Amount Invoice
A B C=A*B 15%
SR

20 15/6/22 003 3945 Wojoud Afnan 3,795 16.5217391304348 62,700 9,405 - 72,105
Grand Total 2,413,775 362,066 - 2,775,841
Vouched 2,775,841
Unvouched 13,591,911
As per ledger 16,005,686

Percentage verified 17%
Work Done :
General
A Checked mathematical accuracy
B Reconciled amount with General Ledger
C Checked that voucher is prepared by Accounts Executive
D Checked that voucher is approved by Director Accounts.

E Check the amount of sales tax charge on invoice
F Check the terms and validity of contract as per SME's
G Recalculate the amount of VAT on sales invoices as per rates applied on supplies
H Use random sampling method in a way that it represent the entire population.
I Slected sample are above or almost equall to the performance materiality of the compnay for the current financial year to cover the audit risk in the revenue.
J Obtained evidence by perfoming test of details on vochers selected that it pretain to current financial year and appropriately classfied in the ledger.
K Select the transaction which are recorded near to year end to check that whether it pretains to current financial year or not.
L Obtain confirmation in the corresponding head ( Receivable) to confirm the closing balances.
FAHEEM
VAT Analysis
Sign-off: Date
Client name: Almadina carpet and Ihram company
Prepared: Saad
Period end: December 31, 2022 Date 8/8/2023
Add Amount VAT
Internal sales with the basic 5 % of VAT 5 ‫المبيعات الداخلية الخاضعة للنسبة األساسية‬% #REF! #REF! #REF!
###
Internal sales with the basic 15 % of VAT 15 ‫المبيعات الداخلية الخاضعة للنسبة األساسية‬% #REF! #REF! #REF!
###
Internal sales with zero % VAT ‫المبيعات الداخلية الخاضعة لنسبة الصفر بالمائة‬ #REF! #REF! #REF!
###
Export sales with zero % VAT ‫الصادرات الخاضعة للضريبه بنسبه صفر بالمئه‬ #REF! #REF! #REF!
###
Total Sales ‫اجمالي المبيعات‬ #REF! #REF! #REF!
###
Difference #REF!
Less
Internal purchases with the basic 5% VAT 5 ‫المشتريات الداخلية الخاضعة للنسبة األساسية‬% #REF! #REF! #REF!
###
Internal purchases with the basic 15% VAT 15 ‫المشتريات الداخلية الخاضعة للنسبة األساسية‬% #REF! #REF! #REF!
###
Supplies with the VAT paid at customs ‫التوريدات الخاضعة لضريبة القيمة المضافة المسددة بالجمارك‬ #REF! #REF! #REF!
###
Taxable purchases at zero % VAT ‫المشتريات الخاضعة للضريبة بنسبة الصفر بالمائة‬ #REF! #REF! #REF!
###
Total Purchase & Expenses ‫اجمالي المشتريات‬ #REF! #REF! #REF!
###
VAT Return for DEC -22 ‫اجمالي ضريبه القيمه المستحقه عن فتره الحاليه‬ #REF! #REF! #REF!
###
RSM Avais Hyder Liaquat Nauman
Chartered Accountants
Export Sale-Vouching

Invoice Receipt
Amount in Foreign Claim on Commission of Foreign Bank Advance tax on Export Development
Sr# Amount Claim on Export Sale Total Invoice Amount Amount
Date Voucher Ref Invoice No ST Invoice No. Shoe Type E form # No of Pairs Party Name Country Foreign Currency
Exchange rate
Export Sale
Date Voucher Ref Receipt in Retention Net receipt in Exchange rate bank @ 0.1%/.5% Charges exports @ 1% Charges @ 0.25% Net Receipt / Receivable Exchange Gain /(Loss) Export Rebate 4.7% Bank Transaction reference no. Remarks
Currency foreign currency foreign currency
USD / Euro USD USD / Euro USD USD USD
A B C=A*B D E=D*B F=C+E G H I J K L M N=K*L(.05%)) O P=K*L(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W

High Value Items
1 3-Jul-21 ESI-2 77 748 SLS MAR 21 AHB-2021-0000086627 9417 Marco Tozzi Germany Euro 178,080 186.78 33,261,749 - 33,261,749 17-Aug-21 RVR-9 178,080 - 178,080 193.14 34,394,336 (17,197) - (343,943) - 34,033,195.90 1,132,588 1,563,302.19 Bank Al Habib FDBC: 15134/2021 Realized
Realized and excess
2 16-Jul-21 ESI-8 83 1804 SLS POL 21 AHB-2021-0000094546 8949 Poelman Netherland Euro 201,225 188.82 37,995,352 - - 37,995,352 11-Oct-21 RVR-8 202,319 - 202,319 197.57 39,972,165 (19,986) - (399,722) - 39,552,457.10 1,976,813 1,785,781.53 Bank Al Habib FDBC: 15179/2021 amount received by EURO
1,094/- from Customer
3 28-Jul-21 ESI-13 88 1809 SLS MAR 21 AHB-2021-0000098755 10162 Marco Tozzi Germany Euro 187,678 191.39 35,919,624 - 35,919,624 15-Sep-21 RVR-9 187,678 - 187,678 199.95 37,526,144 (18,763) - (375,261) - 37,132,119.60 1,606,521 1,688,222.31 Bank Al Habib FDBC: 15204/2021 Realized
4 28-Jul-21 ESI-12 87 1808 SLS POL-SCP-21 AHB-2021-0000097673 10024 Scapion Inkoop Netherland Euro 178,411 191.39 34,146,043 - - 34,146,043 7-Oct-21 RVR-4 178,411 - 178,411 197.73 35,277,167 (17,639) - (352,772) - 34,906,757.23 1,131,124 1,604,864.02 Bank Al Habib FDBC: 15214/2021 Realized
5 4-Aug-21 ESI-4 92 1813 SLS POL 21 AHB-2021-0000102121 8037 Poleman Netherland Euro 147,615 193.75 28,600,464 3,724 (721,476.56) 27,878,988 18-Oct-21 RVR-13 143,892 - 143,892 199.20 28,663,197 (14,332) - (286,632) - 28,362,233.19 784,209 1,344,221.83 Bank Al Habib FDBC: 15217/2021 Realized
6 20-Aug-21 ESI-11 99 1820 SLS MAR 21 AHB-2021-0000108165 12974 Marco Tozzi Germany Euro 246,814 191.67 47,306,820 - 47,306,820 4-Oct-21 RVR-2 246,814 - 246,814 198.31 48,945,661 (24,473) - (489,457) - 48,431,731.11 1,638,840 2,223,420.55 Bank Al Habib FDBC: 15212/2021 Realized
7 1-Sep-21 ESI-1 107 1829 SLS MAR 21 AHB-2021-0000113740 9928 Marco Tozzi Germany Euro 191,449 197.16 37,746,016 - 37,746,016 6-Oct-21 RVR-6 191,449 - 191,449 197.57 37,824,488 (18,912) - (378,245) - 37,427,330.92 78,472 1,774,062.74 Bank Al Habib FDBC: 15211/2021 Realized
8 1-Sep-21 ESI-3 109 1831 SLS POL 21 AHB-2021-0000113849 8270 Poleman Netherland Euro 157,805 197.16 31,112,735 - 31,112,735 12-Nov-21 RVR-8 157,805 - 157,805 200.30 31,608,241 (15,804) - (316,082) - 31,276,354.82 495,506 1,462,298.56 Bank Al Habib FDBC: 15294/2021 Realized
9 22-Sep-21 ESI-23 129 1451 SLS POL DSW 21 AHB-2021-0000122639 10836 Poleman Netherland USD 177,298 168.67 29,904,786 - - 29,904,786 30-Nov-21 RVR-25 177,298 - 177,298 175.95 31,195,513 (15,598) - (311,955) - 30,867,959.84 1,290,727 1,405,524.95 Bank Al Habib FDBC: 15285/2021 Realized
10 8-Nov-21 ESI-5 158 1482 SLS POL DIE 21 AHB-2021-0000145949 16000 Poleman Netherland Euro 214,400 197.29 42,298,976 - - 42,298,976 25-Jan-22 RVR-15 214,400 - 214,400 199.78 42,832,832 (21,416) - (428,328) (107,082) 42,276,005.18 533,856 1,988,051.87 Bank Al Habib FDBC: 42179/2022 Realized
11 17-Nov-21 ESI-10 163 1487 SLS POL DIE 21 AHB-2021-0000150478 8000 Poelman Netherland Euro 149,000 199.00 29,651,000 - - 29,651,000 31-Jan-22 RVR-20 149,000 - 149,000 197.40 29,412,600 (14,706) - (294,126) (73,532) 29,030,236.20 (238,400) 1,393,597.00 Bank Al Habib FDBC: 42118/2022 Realized
18-Feb-22 RVR-10 22,404 - 22,404 200.10 4,483,040 (6,725) - (44,830) (83,935) 4,347,550.00 Bank Al Habib FDBC: 45320/2022 Realized
12 4-Dec-21 ESI-2 173 1497 SLS POL 21 AHB-2021-00001509690 10256 Poelman Netherland Euro 172,557 199.50 34,425,022 4,770 (951,587.07) 33,473,435 78,865 1,617,976.02
18-Feb-22 RVR-10 145,383 - 145,383 199.95 29,069,259 (43,604) - (290,693) 28,734,962.28 Bank Al Habib FDBC: 45320/2022 Realized
13 17-Jan-22 ESI-12 198B 1383 SLS MAR 22 AHB-2022-0000009436 11196 Marco Tozzi Germany Euro 158,612 200.90 31,865,151 - 31,865,151 22-Feb-22 RVR-11 158,612 - 158,612 199.52 31,646,270 (15,823) - (316,463) (79,116) 31,234,868.72 (218,881) 1,497,662.09 Bank Al Habib FDBC: 49516/2022 Realized
14 19-Jan-22 ESI-13 199 1371 SLS POL 21 AHB-2022-0000010402 14890 Poelman Netherland Euro 255,989 199.75 51,133,803 4,692 (937,231.00) 50,196,572 31-Mar-22 RVR-17 251,297 - 251,297 204.15 51,302,278 (25,651) - (513,023) (128,256) 50,635,348.85 1,105,707 2,403,288.73 Bank Al Habib FDBC: 53304/2022 Realized
15 24-Mar-22 ESI-5 219 1396 SLS POL 21 AHB-EXP-022903-25032022 11639 Poelman Netherland Euro 228,107 199.40 45,484,586 - - 45,484,586 16-Jun-22 RVR-4 228,107 - 228,107 216.30 49,339,531 (24,670) - (493,395) (123,349) 48,698,117.22 3,854,945 2,137,775.53 Bank Al Habib FDBC: 75123/2022 Realized
16 25-Mar-22 ESI-7 221 1398 SLS MAR 22 BAF-EXP-011341-25032022 18603 Marco Tozzi Germany USD 360,611 181.80 65,559,078 - 65,559,078 10-May-22 RVR-4 360,611 - 360,611 186.19 67,141,084 (97,612) (210,387) (671,411) (167,853) 65,993,821.32 1,582,006 3,081,276.67 Bank Al-Falah 10 May-2022-LC Payment Realized
17 7-Apr-22 ESI-1 223 1400 SLS POL 21 AHB-EXP-027549-08042022 13335 Poelman Netherland Euro 250,193 205.00 51,289,616 - - 51,289,616 16-Jun-22 RVR-5 250,193 - 250,193 215.70 53,966,544 (26,983) - (539,665) (134,916) 53,264,978.75 2,676,928 2,410,611.96 Bank Al Habib FDBC: 75563/2022 Realized
18 12-Apr-22 ESI-3 225 1101 SLS MAR- 22 AHB-EXP-029356-14042022 16212 Marco Tozzi Germany USD 334,133 182.00 60,812,244 - 60,812,244 9-Jun-22 RVR-1 334,133 - 334,133 201.00 67,160,645 (33,580) - (671,606) (167,902) 66,287,556.18 6,348,400 2,858,175.48 Bank Al Habib FDBC: 75133/2022 Realized
19 12-Apr-22 ESI-4 226 1102 SLS MAR- 22 AHB-EXP-028913-13042022 11586 Marco Tozzi Germany USD 250,114 182.00 45,520,692 - 45,520,692 9-Jun-22 RVR-2 250,114 - 250,114 202.00 50,522,965 (25,261) - (505,230) (126,307) 49,866,166.83 5,002,274 2,139,472.50 Bank Al Habib FDBC: 75133/2022 Realized
20 16-Apr-22 ESI-6 228 1105 SLS POL 22 AHB-EXP-030846-19042022 21544 Poelman Netherland Euro 405,016 196.20 79,464,208 - - 79,464,208 29-Jun-22 RVR-9 405,014 - 405,014 215.60 87,321,077 (43,661) - (873,211) (218,303) 86,185,902.62 7,856,869 3,734,817.77 Bank Al Habib FDBC: 75565/2022 Realized
9-Jun-22 RVR-3 40,189 - 40,189 200.25 8,047,813 (4,024) - (80,478) (160,157) 7,803,154.17 FDBC: 75133/2022 Realized
21 16-Apr-22 ESI-5 227 1104 SLS MAR- 22 AHB-EXP-030362-18042022 15715 Marco Tozzi Germany USD 319,915 181.55 58,080,537 - - 58,080,537 6,326,180 2,729,785.26 Bank Al Habib
9-Jun-22 RVR-3 279,725 - 279,725 201.48 56,358,904 (28,179) - (563,589) - 55,767,135.85 FDBC: 75133/2022 Realized
22 22-Apr-22 ESI-7 229 1106 SLS POL 22 AHB-EXP-032458-23042022 11760 Poelman Netherland Euro 251,345 201.78 50,716,384 - - 50,716,384 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,383,670.05 N/A N/A Un-Realized
23 28-Apr-22 ESI-10 232 1109 SLS POL 22 AHB-EXP-034364-29042022 10237 Poelman Netherland Euro 188,133 196.30 36,930,498 - - 36,930,498 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1,735,733.41 N/A N/A Un-Realized
24 9-May-22 ESI-3 235 1112 SLS POLSCP 22 AHB-EXP-035658-09052022 11602 Poelman Scapion Inkoop Netherland Euro 214,086 197.00 42,174,922 - - 42,174,922 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1,982,221.35 N/A N/A Un-Realized
25 18-May-22 ESI-8 240 1116 SLS MAR- 22 BAF-EXP-019162-16052022 12789 Marco Tozzi Germany USD 257,483 198.39 51,081,963 - - 51,081,963 28-Jun-22 RVR-10 257,483 - 257,483 206.65 53,209,583 (79,731) (169,135) (542,947) (135,737) 52,282,033.30 2,127,620 2,400,852.27 Bank Al-Falah 28 June-2022-LC Payment Realized
26 18-May-22 ESI-7 239 1119 SLS POL 22 AHB-EXP-039001-19052022 11044 Poelman Netherland Euro 215,567 208.70 44,988,885 - - 44,988,885 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,114,477.60 N/A N/A Un-Realized
27 21-May-22 ESI-12 244 1121 SLS POL 22 AHB-EXP-039911-23052022 7682 Poelman Netherland Euro 156,266 210.00 32,815,755 - - 32,815,755 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1,542,340.49 N/A N/A Un-Realized
28 27-May-22 ESI-14 246 1123 SLS MAR- 22 BAF-EXP-021678-27052022 16847 Marco Tozzi Germany USD 348,031 199.00 69,258,165 - 69,258,165 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 3,255,133.76 N/A N/A Un-Realized
29 9-Jun-22 ESI-6 252 1132 SLS MAR- 22 AHB-EXP-048593-16062022 16730 Marco Tozzi Germany Dollar 254,476 200.76 51,088,624 - 51,088,624 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,401,165.32 N/A N/A Un-Realized
30 10-Jun-22 ESI-8 254 1134 SLS POL DIE 22 AHB-EXP-046831-10062022 15950 Poelman Netherland Euro 291,088 215.00 62,583,813 - - 62,583,813 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,941,439.19 N/A N/A Un-Realized
31 20-Jun-22 ESI-15 261 1141 SLS POL DIE 22 AHB-EXP-050230-20062022 7390 Poelman Netherland Euro 134,868 220.00 29,670,850 - - 29,670,850 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1,394,529.95 N/A N/A Un-Realized
32 24-Jun-22 ESI-17 263 1143 SLS MAR- 22 BAF-EXP-026273-24062022 15613 Marco Tozzi Germany Dollar 240,629 207.47 49,923,299 - 49,923,299 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,346,395.04 N/A N/A Un-Realized
Total 7,316,991 1,432,811,659 13,186 (2,610,295) 1,430,201,364 1,007,221,338 (654,331) (379,522) (10,083,065) 994,397,977 47,171,168 67,342,148
Low Value Items
33 1-Jul-21 ESI-1 76 747 SLS POL 21 AHB-2021-0000085176 8085 Poelman Netherland Euro 147,028 186.78 27,461,927 - 27,461,927 14-Sep-21 RVR-8 147,028 - 147,028 199.02 29,261,552 (14,631) (292,616) - 28,954,306.06 1,799,625 1,290,710.58 Bank Al Habib FDBC: 15175/2021 Realized
34 4-Aug-21 ESI-3 91 1812 SLS MAR- 21 AHB-2021-0000101030 5319 Marco Tozzi Germany Euro 109,073 193.75 21,132,946 - 21,132,946 9-Sep-21 RVR-6 109,073 - 109,073 198.14 21,611,778 (10,806) (216,118) - 21,384,854.05 478,832 993,248.46 Bank Al Habib FDBC: 15201/2021 Realized
35 12-Aug-21 ESI-6 94 1815 SLS DOC KEL 21 AHB-2021-0000104893 4200 Kelly Asia Limited Hong Kong Euro 82,702 192.62 15,930,059 - 15,930,059 9-Nov-21 RVR-6 82,702 - 82,702 198.60 16,424,657 (8,212) (164,247) - 16,252,198.02 494,598 748,712.78 Bank Al Habib FDBC: 15219/2021 Realized
36 13-Aug-21 ESI-7 95 1816 SLS POL 21 AHB-2021-0000105866 5205 Poelman Netherland Euro 101,144 192.57 19,477,204 - 19,477,204 21-Oct-21 RVR-15 101,144 - 101,144 202.10 20,441,101 (10,221) (204,411) - 20,226,469.79 963,898 915,428.58 Bank Al Habib FDBC: 15220/2021 Realized
37 20-Aug-21 ESI-10 98 1819 SLS POL ONY 21 AHB-2021-0000107340 2120 Poelman Netherland Euro 52,445 191.67 10,052,037 - 10,052,037 27-Oct-21 RVR-17 52,445 - 52,445 202.10 10,599,033 (5,300) (105,990) - 10,487,743.60 546,996 472,445.75 Bank Al Habib FDBC: 15223/2021 Realized
38 20-Aug-21 ESI-9 97 1818 SLS POL DOS 21 AHB-2021-0000108166 1940 Poelman Netherland Euro 39,778 191.67 7,624,249 - 7,624,249 27-Oct-21 RVR-16 39,778 - 39,778 202.10 8,039,134 (4,020) (80,391) - 7,954,722.90 414,885 358,339.72 Bank Al Habib FDBC: 15223/2021 Realized
39 21-Aug-21 ESI-13 101 1822 SLS POL HR 21 AHB-2021-0000108164 2528 Poelman Netherland Euro 48,148 191.67 9,228,604 - 9,228,604 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 433,744.38 N/A N/A Un-Realized
40 2-Sep-21 ESI-5 111 1833 SLS POL STV USA 21 AHB-2021-0000113847 3938 Poelman Netherland USD 85,652 166.98 14,302,087 - 14,302,087 3-Nov-21 RVR-4 85,652 - 85,652 169.65 14,530,777 (7,265) (145,308) 14,378,203.82 228,690 672,198.11 Bank Al Habib FDBC: 15268/2021 Realized
41 9-Sep-21 ESI-10 116 1838 SLS POL 21 AHB-2021-0000116761 2826 Poelman Netherland Euro 67,086 198.29 13,302,423 - 13,302,423 19-Nov-21 RVR-13 67,086 - 67,086 198.40 13,309,803 (6,655) (133,098) - 13,170,049.95 7,379 625,213.90 Bank Al Habib FDBC: 15274/2021 Realized
42 11-Sep-21 ESI-11 117 1839 SLS POL 21 AHB-2021-0000118254 1950 Poelman Netherland Euro 44,706 199.00 8,896,494 - 8,896,494 19-Nov-21 RVR-14 44,706 - 44,706 198.40 8,869,670 (4,435) (88,697) - 8,776,538.86 (26,824) 418,135.22 Bank Al Habib FDBC: 15275/2021 Realized
43 18-Sep-21 ESI-22 128 1850 SLS POL 21 AHB-2021-0000121640 2120 Poelman Netherland Euro 49,025 198.00 9,706,950 - 9,706,950 19-Nov-21 RVR-15 49,025 - 49,025 198.40 9,726,560 (4,863) (97,266) - 9,624,431.12 19,610 456,226.65 Bank Al Habib FDBC: 15284/2021 Realized
44 22-Sep-21 ESI-24 130 1453 SLS POL 21 AHB-2021-0000122845 2050 Poelman Netherland Euro 47,327 197.94 9,367,956 - 9,367,956 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 440,293.93 N/A N/A Un-Realized
45 22-Sep-21 ESI-25 131 1454 SLS POL 21 AHB-2021-0000122844 1750 Poelman Netherland Euro 40,688 197.94 8,053,684 - 8,053,684 24-Nov-21 RVR-22 40,688 - 40,688 196.47 7,993,873 (3,997) (79,939) 7,909,937.46 (59,811) 378,523.14 Bank Al Habib FDBC: 15287/2021 Realized
46 1-Oct-21 ESI-6 138 1461 SLS POL GOTZ 21 AHB-2021-0000126536 2236 Poelman Gortz GMBH Germany Euro 39,218 197.95 7,763,213 - 7,763,213 9-Dec-21 RVR-4 39,218 39,218 201.45 7,900,476 (3,950) (79,005) 7,817,521.17 137,263 364,871.01 Bank Al Habib FDBC: 15293/2021 Realized
47 4-Oct-21 ESI-7 139 1462 SLS POL 21 AHB-2021-0000127621 2334 Poelman Netherland Euro 51,091 198.41 10,136,945 - 10,136,945 9-Dec-21 RVR-5 51,091 - 51,091 202.92 10,367,365.43 (5,184) (103,674) 10,258,508.09 230,420 476,436.44 Bank Al Habib FDBC: 15309/2021 Realized
48 11-Oct-21 ESI-9 141 1465 SLS POL 21 AHB-2021-0000131007 1830 Poelman Netherland Euro 37,796 197.41 7,461,210 - 7,461,210 17-Dec-21 RVR-10 37,796 - 37,796 201.95 7,632,817 (3,816) (76,328) - 7,552,672.80 171,608 350,676.85 Bank Al Habib FDBC: 15295/2021 Realized
49 11-Oct-21 ESI-10 142 1466 SLS POL 21 AHB-2021-0000131004 1568 Poelman Netherland Euro 32,218 197.41 6,360,076 - 6,360,076 17-Dec-21 RVR-09 32,002 - 32,002 201.95 6,462,723 (3,231) (64,627) 6,394,864.53 102,647 298,923.59 Bank Al Habib FDBC: 15296/2021 Realized
24-Dec-21 RVR-12 15,000 - 15,000 196.06 2,940,900 (1,470) (29,409) 2,910,020.55 FDBC: 15302/2021 Realized
50 21-Oct-21 ESI-16 148 1472 SLS POL AY 21 AHB-2021-0000135427 1800 Poelman-About You Germany Euro 34,560 202.48 6,997,709 - 6,997,709 (110,579) 328,892.31 Bank Al Habib
24-Dec-21 RVR-12 19,560 - 19,560 201.75 3,946,230 (1,973) (39,462) 3,904,794.59 FDBC: 15302/2021 Realized
4-Jan-22 RVR-1 27,976 - 27,976 199.45 5,579,833 (8,370) (55,798) 5,515,665.06 FDBC: 15305/2021 Realized
51 26-Oct-21 ESI-19 151 1475 SLS POL 21 AHB-2021-0000138885 1978 Poelman Netherland Euro 42,964 203 8,735,890 - 8,735,890 (215,157) 410,586.85 Bank Al Habib
4-Jan-22 RVR-1 15,000 - 15,000 196.06 2,940,900 (4,411) (29,409) - 2,907,079.65 FDBC: 15305/2021 Realized
52 2-Nov-21 ESI-3 156 1480 SLS POL 21 AHB-2021-0000142580 3046 Poelman Netherland Euro 53,490 197.77 10,578,658 - 10,578,658 11-Jan-22 RVR-10 53,490 - 53,490 200.42 10,720,513 (16,081) (107,205) (26,801) 10,570,425.48 141,855 497,196.92 Bank Al Habib FDBC: 41599/2022 Realized
53 3-Nov-21 ESI-4 157 1481 SLS POL EUR 21 AHB-2021-0000142578 3906 Poelman Euro Shoe Netherland Euro 61,520 196.82 12,108,268 - 12,108,268 25-Jan-22 RVR-14 61,520 - 61,520 199.78 12,290,366 (6,145) (122,904) (30,726) 12,130,590.96 182,098 569,088.60 Bank Al Habib FDBC: 42192/2022 Realized
22-Dec-21 RVR-11 31,000 - 31,000 196.06 6,077,860 (3,039) (60,779) - 6,014,042.47 FDBC: 15329/2021 Realized
55 23-Nov-21 ESI-13 166 1490 SLS JS 21 AHB-2021-0000153640 6750 Josef Seibel Germany Euro 103,459 196.30 20,308,923 - 20,308,923 322,126 954,519.39 Bank Al Habib
22-Dec-21 RVR-11 72,458 - 72,458 200.85 14,553,189 (7,277) (145,532) - 14,400,380.81 FDBC: 15329/2021 Realized
Invoice Receipt
Amount in Foreign Claim on Commission of Foreign Bank Advance tax on Export Development
Sr# Amount Claim on Export Sale Total Invoice Amount Amount
Date Voucher Ref Invoice No ST Invoice No. Shoe Type E form # No of Pairs Party Name Country Foreign Currency
Exchange rate
Export Sale
Date Voucher Ref Receipt in Retention Net receipt in Exchange rate bank @ 0.1%/.5% Charges exports @ 1% Charges @ 0.25% Net Receipt / Receivable Exchange Gain /(Loss) Export Rebate 4.7% Bank Transaction reference no. Remarks
Currency foreign currency foreign currency
USD / Euro USD USD / Euro USD USD USD
A B C=A*B D E=D*B F=C+E G H I J K L M N=K*L(.05%)) O P=K*L(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W
56 25-Nov-21 ESI-14 167 1491 SLS POL 21 AHB-2021-0000154019 1733 Poelman Netherland Euro 42,497 196 8,342,063 - 8,342,063 31-Jan-22 RVR-22 42,497 - 42,497 197.40 8,388,809 (4,194) (83,888) (19,740) 8,280,986.58 46,746 392,076.96 Bank Al Habib FDBC: 42100/2022 Realized
58 29-Nov-21 ESI-18 171 1495 SLS POL 21 AHB-2021-0000155728 1501 Poelman Netherland Euro 39,026 198.00 7,727,237 - 7,727,237 3-Feb-22 RVR-1 39,026 - 39,026 198.70 7,754,556 (3,877) (77,546) (17,386) 7,655,746.39 27,319 363,180.14 Bank Al Habib FDBC: 45311/2022 Realized
59 6-Dec-21 ESI-5 176 1500 SLS POL GOT 21 AHB-2021-0000160153 2569 Poelman Gortz GMBH Germany Euro 50,902 199.00 10,129,468 - 10,129,468 3-Feb-22 RVR-4 50,902 - 50,902 200.10 10,185,460 (5,093) (101,855) (25,464) 10,053,049.20 55,992 476,085.00 Bank Al Habib FDBC: 45329/2022 Realized
60 17-Dec-21 ESI-7 178 1352 SLS POL 21 AHB-2021-0000166136 1320 Poelman Netherland Euro 41,252 201.52 8,313,103 - 8,313,103 18-Feb-22 RVR-4 41,252 - 41,252 200.10 8,254,525 (4,127) (82,545) (17,509) 8,150,343.37 (58,578) 390,715.84 Bank Al Habib FDBC: 45331/2022 Realized
61 20-Dec-21 ESI-9 180 1354 SLS POL 21 AHB-2021-0000168076 5335 Poelman Netherland Euro 89,944 200.42 18,026,516 3,500 (701,470.00) 17,325,046 4-Mar-22 RVR-4 86,444 - 86,444 201.20 17,392,472 (8,696) (173,925) (43,481) 17,166,370.30 67,426 847,246.27 Bank Al Habib FDBC: 45321/2022 Realized
62 24-Dec-21 ESI-12 183 1357 SLS POL GOT 21 AHB-2021-0000171131 4408 Poelman About you Germany Euro 74,701 201.90 15,082,112 - 15,082,112 17-Mar-22 RVR-8 74,701 74,701 198.75 14,846,804 (7,423) (148,468) (37,117) 14,653,795.42 (235,308) 708,859.25 Bank Al Habib FDBC: 45334/2022 Realized
63 31-Dec-21 ESI-15 186 1360 SLS POL 21 AHB-2022-0000000004 5465 Poelman Netherland Euro 90,630 199.60 18,089,748 2,500 (499,000.00) 17,590,748 18-Mar-22 RVR-11 88,131 - 88,131 200.05 17,630,507 (8,815) (176,305) (44,076) 17,401,309.94 39,759 850,218.16 Bank Al Habib FDBC: 53208/2022 Realized
64 10-Jan-22 ESI-1 187 1362 SLS POL 21 AHB-2022-0000005808 5663 Poelman Netherland Euro 91,145 200.00 18,229,070 - 18,229,070 25-Mar-22 RVR-13 91,145 - 91,145 200.30 18,256,414 (9,128) (182,564) (45,641) 18,019,080.23 27,344 856,766.29 Bank Al Habib FDBC: 53240/2022 Realized
65 14-Jan-22 ESI-7 194 1365 SLS POL 21 AHB-2022-0000006668 1500 Poelman Netherland Euro 37,050 201.90 7,480,395 - 7,480,395 17-Mar-22 RVR-10 37,050 - 37,050 201.20 7,454,460 (3,727) (74,545) (17,605) 7,358,583.02 (25,935) 351,578.57 Bank Al Habib FDBC: 53219/2022 Realized
66 17-Jan-22 ESI-10 197 1369 SLS MAR 22 AHB-2022-0000007871 7517 Marco Tozzi Germany USD 128,576 175.90 22,616,467 - 22,616,467 1-Mar-22 RVR-1 128,576 - 128,576 177.50 22,822,189 (11,411) (228,222) (57,055) 22,525,500.07 205,721 1,062,973.97 Bank Al Habib FDBC: 49510/2022 Realized
67 17-Jan-22 ESI-11 198 1370 SLS MAR 22 AHB-2022-0000009255 4089 Marco Tozzi Germany USD 85,594 175.90 15,056,034 - 15,056,034 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 707,633.59 N/A N/A Un-Realized
68 4-Feb-22 ESI-4 206 1379 SLS MAR 22 AHB-EXP-006046-04022022 4269 Marco Tozzi Germany Euro 58,154 200.00 11,630,846 - 11,630,846 4-Mar-22 RVR-6 58,154 58,154 201.20 11,700,589 (5,850) (117,006) (29,251) 11,548,481.17 69,743 546,649.76 Bank Al Habib FDBC: 52823/2022 Realized
69 22-Feb-22 ESI-11 213 1388 SLS MAR 22 AHB-EXP-011551-23022022 4890 Marco Tozzi Germany Euro 64,652 199.00 12,865,674 - 12,865,674 28-Mar-22 RVR-15 64,651 64,651 199.70 12,910,839 (6,455) (129,108) (32,277) 12,742,997.75 45,164 604,686.70 Bank Al Habib FDBC: 58342/2022 Realized
70 28-Feb-22 ESI-12 214 1389 SLS POL 21 AHB-EXP-013748-02032022 5650 Poelman Netherland Euro 98,048 199.00 19,511,453 - 19,511,453 12-May-22 RVR-1 98,047 - 98,047 200.25 19,633,966 (9,817) (196,340) (49,085) 19,378,724.26 122,513 917,038.27 Bank Al Habib FDBC: 65548/2022 Realized
71 5-Mar-22 ESI-2 216 1392 SLS GES 22 BAF-EXP-007784-07032022 3000 Giesswein Austria Euro 43,500 193.75 8,428,125 - 8,428,125 16-May-22 RVR-6 43,500 - 43,500 201.80 8,778,300 (4,389) (87,783) (21,946) 8,664,182.10 350,175 396,121.88 Bank Al-Falah 16 May 2022-LC Payment Realized
72 29-Mar-22 ESI-8 222 1399 SLS MAR 22 BAF-EXP-011848-29032022 5238 Marco Tozzi Germany Euro 71,375 200.70 14,325,015 - 14,325,015 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 673,275.69 N/A N/A Un-Realized
73 23-Apr-22 ESI-8 230 1107 SLS POL DSW 22 AHB-EXP-032564-25042022 3770 Poelman DSW USA USD 67,738 186.75 12,650,128 - 12,650,128 23-Jun-22 RVR-6 67,738 - 67,738 211.98 14,359,148 (7,180) (143,591) (35,898) 14,172,478.95 1,709,020 594,555.99 Bank Al Habib FDBC: 83803/2022 Realized
26-Jul-22 RVR-13 28,072 - 28,072 240.10 6,739,996 (3,370) (67,400) (16,850) 6,652,376.01 Bank Al Habib FDBC: 86253/2022 Realized
74 11-May-22 ESI-4 236 1113 SLS POL SCP 22 AHB-EXP-037094-13052022 3302 Poelman Scapion Inkoop Netherland Euro 56,144 200.80 11,273,695 - 11,273,695 1,149,467 529,863.67
75 16-May-22 ESI-10 242 1120 SLS KAR 22 AHB-EXP-040294-24052022 2700 Kazar Group Poland USD 54,975 195.74 10,760,807 - 10,760,807 19-Jul-22 RVR-5 54,975 54,975 200.25 11,008,738 (5,504) (110,087) (27,522) 10,865,624.15 247,931 505,757.91 Bank Al Habib FDBC: 86134/2022 Realized
76 1-Jun-22 ESI-2 248 1127 SLS MAR 22 AHB-EXP-043863-02062022 3105 Marco Tozzi Germany Dollar 65,540 197.86 12,967,705 - 12,967,705 20-Jul-22 RVR-11 65,540 65,540 208.20 13,645,368 (6,823) (136,454) (34,113) 13,467,977.84 677,663 609,482.13 Bank Al Habib FDBC: 88333/2022 Realized
77 10-Jun-22 ESI-7 253 1133 SLS MAR 22 AHB-EXP-046834-10062022 4371 Marco Tozzi Germany Dollar 89,296 202.35 18,069,141 - 18,069,141 657,322 849,249.61
26-Jul-22 RVR-18 22,545 22,545 202.45 4,564,314.21 (2,282) (45,643) (11,411) 4,504,978.12 Bank Al Habib FDBC: 89800/2022 Realized
78 13-Jun-22 ESI-10 256 1136 SLS JS 21 AHB-EXP-048144-15062022 2660 Josef Seibel Germany Euro 45,091 213.60 9,631,391 - 9,631,391 298,051.74 452,675.36
26-Jul-22 RVR-18 22,345 - 22,345 240.10 5,365,128.14 (2,683) (53,651) (14,772) 5,294,022.47 Bank Al Habib FDBC: 89800/2022 Realized
79 15-Jun-22 ESI-11 257 1138 SLS POL DSW 22 AHB-EXP-048186-15062022 6240 Poelman DSW USA Dollar 128,056 206.45 26,437,161 - 26,437,161 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1,242,546.58 N/A N/A Un-Realized
80 15-Jun-22 ESI-12 258 1137 SLS MAR 22 AHB-EXP-049761-20062022 2828 Marco Tozzi Germany Dollar 51,762 206.45 10,686,302 - 10,686,302 3-Aug-22 RVR-02 51,762 - 51,762 238.00 12,319,358 (6,160) (123,194) (30,798) 12,159,206.72 1,633,056 502,256.20 Bank Al Habib FDBC: 93438/2022 Realized
81 16-Jun-22 ESI-13 259 1139 SLS POL VAN HR 22 AHB-EXP-048600-16062022 1664 Poelman Deichman Netherland Euro 30,368 215.98 6,558,881 - 6,558,881 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 308,267.39 N/A N/A Un-Realized
82 25-Jun-22 ESI-20 266 SLS POL STS USA 22 AHB-EXP-053482-29062022 1500 Poelman Dosenbach Netherland Dollar 33,525 207.47 6,955,432 - 6,955,432 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 326,905.29 N/A N/A Un-Realized
-
Grand Total 2,062,212,249 (3,810,765) 2,058,401,485 1,560,618,850 (950,271) (379,522) (15,617,040) (2,500,833) 1,541,171,185 60,297,641 96,923,976
Vouched 2,062,212,249 (3,810,765) 2,058,401,485 1,560,618,850 (950,271) (379,522) (15,617,040) (2,500,833) 1,541,171,185 (60,297,641) 96,923,976
Unvouched 753,347,957 9,914,355 751,055,131 - 346,473.47 3,231,227.04 11,777,437.33 4,638,550.11 - 127,110,347 14,863,984
As per ledger 2,815,560,206 1,296,744 3,610,749 27,394,477 7,139,383 66,812,706 111,787,960

6,103,590 2,809,456,616
Percentage verified 73% -62% 73% -73% -11% -57% -35% -90% 87%
Work Done :
General
A) Checked mathematical accuracy
B) Reconciled amount with General Ledger
C) Checked that voucher is prepared by Assisstant Accounts
D) Checked that voucher is approved by Manager Accounts.
Specific
E) Checked amounts from commercial invoice
F) Verified no of pairs sold from Commercial invoice.
G) Verified Sale price per pair from Commercial invoice.
H) Verified parties from commercial invoice
I) Verified Shoes type from commercial invoice
J) Verified amount of commission Paid to Bank on realization of Export Proceeds
K) Verified and recalculated amount of withholding tax on realization of Export Proceeds
L) Verified exchange gain/Loss on receipt
M) Verified that Exchange rates at sale date and receipt date are applied correctly
N) Ensured Claim/Discount on export are recorded properly
O) Verified amount of Invoice is in accordance with Goods Declaration
P) Re-calulate export develovment charges and verified that it is correctly recorded in the ledger.
Local Sale SAMP1

Client name: Shafi Lifestyle Private Limited
Prepared: M Shahzad 15-Aug-22
Period end: June 30, 2022 Reviewed:
Preparer Comments:
Section A: Objectives
The objective of the auditor, when using audit sampling, is to provide a reasonable basis for the auditor to draw conclusions about the population
from which the sample is selected. Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account
balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.
Sample items should be selected in such a way that the sample can be expected to be representative of the population. Therefore, all items in the population should have an opportunity to be selected.
When designing an audit sample, the auditor should consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawn.
When planning a particular sample, the auditor should consider the specific audit objective to be achieved and should determine that the audit procedure, or combination of procedures, to be applied will
achieve that objective. The auditor should determine that the population from which he draws the sample is appropriate for the specific audit objective.
Details
Account Name: #REF!
Completeness
Occurrence
Identify the relevant assertion(s) being tested:
Classification
Cut-off
To obtain and evaluate audit evidence about some characteristics of the selected items in order to
Describe the objective of the test: form or assist in forming a conclusion concerning the population from which the sample is drawn.
and the procedures to be performed
Incomplete recording, recording at wrong value, recording of non existent transaction and/or
Definition of error / misstatement: inaccurate recording of transaction.
Excluded error conditions:
Section B: Sample Design

Definition of Population
Describe the nature of the population: Numerical in PKR
Describe basis for determining the completeness of the population: Cut-off Procedures
Definition of sampling unit

Primary sampling, unit: Invoices
Subsampling unit, if any: N/A
Sampling Parameters
Will entire population be subject to sampling? Yes
Will performance materiality be used for tolerable misstatement?

(For audits subject to PCAOB standards , select “No” and enter the amount to Tolerable Misstatement) Yes
Tolerable Misstatement
Performance Materiality/Tolerable Misstatement 46,300,000
Entire population will be subject to sampling

Population size (Dollars) 21,236,082
Note: If using dollar unit sample within IDEA and absolute values are selected, use the absolute value
of the population rather than the net amount.
Entire population will be subject to sampling 21,236,082.00 N/A
Entire population will be subject to sampling 46,300,000.00 N/A
Expected error 2,315,000.00
What is the assessed risk for the items subject to sampling? High
Does the engagement team plan to rely on (i.e. test) the client’s internal controls for the account and
assertion subject to testing through this audit sample? No
Is the expected level of assurance to be obtained though Substantive Analytical Review procedures in
accordance with the RSM Audit Manual, section 52? No
Is this engagement being performed in accordance with PCAOB standards? No

Selection Method Random / Haphazard
Assurance Factors
Risk Assessment Reliance on Controls Assurance from Analytical
Analytical Procedures Not
Procedures Performed
Yes No
HIGH No 1.6 3.0

LOW No 0.5 1.9
HIGH Yes 0.2 1.6
LOW Yes 0.0 0.5
Sample Size Determination

Assurance factor 3.00
Test of details is required - Complete Section C-E Yes
Sample Interval / High Value Threshold 14661667
Amount of High Value items (i.e., Aggregate dollar total of items greater than sample interval) -
Remaining population subject to sampling 21,236,082.00
Required sample size – Excluding Items in HV table 1
Expected sample size – Excluding Items in HV table N/A
Actual sample size selected – Excluding Items in HV table 1
Link to IDEA documentation (If applicable)
© RSM International 2014

RSM Avais Hyder Liaquat Nauman
Chartered Accountants
Local Sales

Client name: Shafi Lifestyle (Private) Limited
Prepared: M Shahzad 15-Aug-22
Period end: June 30, 2022 Reviewed:
Receipt
Sr# Date Voucher Ref Invoice No Shoe Type No of Pairs Party Name Good Value Sales tax Invoice Bank Name Remarks
Amount(PKR) Date Voucher Ref Bank Name Cheque No Amount Received Income Tax Gross Amount
in bank Withheld (PKR)
13-Jan-22 RVG 8 HBL Bank 000000297 1,441,260 60,052.48 1,501,312 Bank Al Habib
20-Jan-22 RVG 8 Meezan Bank 95531072 1,441,260 60,052.48 1,501,312 Bank Al Habib
1 1-Dec-21 LSI 1 25 SLS 025 2484 Saail Enterprise 5,132,691 872,557 6,005,248
4-Feb-22 RVG 1 Meezan Bank 95531073 1,441,260 60,052.48 1,501,312 Bank Al Habib
14-Feb-22 RVG 2 Meezan Bank 95531074 1,441,260 60,052.48 1,501,312 Bank Al Habib
Subtotal 5,132,691 872,557 6,005,248 6,005,248
Vouched 5,132,691
Unvouched 16,103,391

Percentage verified 24%
Work Done :
General
A) Checked that voucher is prepared by Manager Accounts
B) Checked that voucher is approved by Director.
Specific
C) Checked amounts from commercial invoice
D) Verified no of pairs sold from invoice.
E) Agreed amounts with general ledger
F) Verified amount of withholding tax on receipt
G) Checked mathematical accuracy
H) Verified Receipt
I) Traced receipt from bank

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FAHEEM

Certified public accountants

Sign-off: Initials Date

2022 2021 Variance analysis

Sales 16,005,686 4,607,124 247%

TOTAL 16,005,686 4,607,124

Sign-off: Initials Date

January - 442,491 - 442,491

TOTAL 829,305 8,499,674 6,676,707 16,005,686

Sign-off: Initials Date

8/24/2022 WOJOUD ( AFNAN AL MANSOUJAT) 22,827 3,424

Total sales for hadaya in april 2,028,297

Sign-off: Initials Date

Premium styling 12/29/2021 INV-000327 -

Premium styling 12/31/2021 INV-000328 -

Sign-off: Initials Date

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer NUSUKI

Being amount is recorded as sales to customer Sudan haj

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer NUSUKI

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Being amount is recorded as sales to customer W.A

Grand Total 2,413,775 362,066 - 2,775,841

As per ledger 16,005,686

A Checked mathematical accuracy

B Reconciled amount with General Ledger

C Checked that voucher is prepared by Accounts Executive

D Checked that voucher is approved by Director Accounts.

As per ledger 16,005,686

Sign-off: Initials Date

A B C=A*B D E=D*B F=C+E G H I J K L M N=K*L(.05%)) O P=K*L(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W

Low Value Items

A B C=A*B D E=D*B F=C+E G H I J K L M N=K*L(.05%)) O P=K*L(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W

As per ledger 2,815,560,206 1,296,744 3,610,749 27,394,477 7,139,383 66,812,706 111,787,960

A) Checked mathematical accuracy

B) Reconciled amount with General Ledger

C) Checked that voucher is prepared by Assisstant Accounts

D) Checked that voucher is approved by Manager Accounts.

E) Checked amounts from commercial invoice

F) Verified no of pairs sold from Commercial invoice.

G) Verified Sale price per pair from Commercial invoice.

H) Verified parties from commercial invoice

I) Verified Shoes type from commercial invoice

J) Verified amount of commission Paid to Bank on realization of Export Proceeds

K) Verified and recalculated amount of withholding tax on realization of Export Proceeds

L) Verified exchange gain/Loss on receipt

Sign-off: Initials Date

Section B: Sample Design

Definition of sampling unit

A B C=AB D E=DB F=C+E G H I J K L M N=KL(.05%)) O P=KL(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W

A B C=AB D E=DB F=C+E G H I J K L M N=KL(.05%)) O P=KL(.01) Q R=M+N+O+P+Q S=F-P T=C*0.047 U W