SEMIRA MOHAMMED ELECTRONICS

General Ledger

For the period from Jul 8,2022 to Jul 07,2023

Account ID Date Account Description Reference Jrnl Trans Description Debit Credit Balance

1020 7/8/2022 cash at banks Beginning balance -42796.34

1020 7/7/2023 cash at banks JV#01(A-Z 15) GENJ cash at banks 1793329.91

1020 7/7/2023 cash at banks ACCU FS00002824 CRJ Customers 1622790.38

1020 7/7/2023 cash at banks CSI#0219-0232 CRJ Customers 16391.32

1020 cash at banks change 1639181.7 1793329.91 -154148.21

7/7/2023 Ending balance -196944.55

1200 7/8/2022 Inventory Beginning balance 701190.91

1200 7/7/2022 Inventory JV#01(A-Z 15) GENJ Cost of beginning inventory 701190.91

1200 7/7/2023 Inventory JV#01(A-Z 15) GENJ Ending inventory 991717.70

1200 Inventory change 991717.70 701190.91 290526.79

7/7/2023 Ending balance 991717.70

1500 7/7/2023 property and Equipment Beginning balance 1699.96

Ending balance 1699.96

1901 7/7/2023 Accumulated deprecation JV#01(A-Z 15) GENJ CRM -611.98

2000 7/8/2022 ACCOUNT PAYABLE Beginning balance 45500.94

7/7/2023 Ending balance -45500.94

3300 7/8/2022 Registered capital Beginning balance 25157

7/7/2023 Ending balance 25157

3910 7/8/2022 Retained Earnings Beginning balance 588824.61

7/7/2023 Ending balance 588824.61

4000 7/7/2023 Sales Income ACCU FS00002824 CRJ Customers-sales income 1622790.38

4000 7/7/2023 Sales Income CSI#0219-0232 CRJ Customers-sales income 16391.32

7/7/2023 change 1639181.7 -1639181.7

7/7/2023 Ending balance -1639181.7

5000 7/8/2022 Cost of sales Beginning balance

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Enzo refr & Xpb 150ps 47565.22

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ wASS MITAD 62608.68

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ 3520 Micro oven & 3570 micro oven 21652.17

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Enzo refr & hisense refr 84782.61

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Tv stand 36954

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ 3520 Micro oven & 3570 micro oven 43304.34

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 43200

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Stove 50 & 60 59826.1

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Coffee grinder & Deep fryer 68495.2

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 9000

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Midea microwave20l & Midea microwave 23l 11043.48

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Akira refr , enzo refr & Elegant W.D 67826.1

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Fides frige 29130.43

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 48401.5

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Tv 32 inch 40217.39

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Tv 32 inch 81739.13

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Multimedia speaker 55740

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Dish bale 65 cm 18210

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Juice grinder & Deep fryer 77585.8

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Refrigtor 108 L 48907.14

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ STANDING STOVE 33913.04

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 19360.6

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Refrigtor 108 L 32604.76

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Dc 363 , GD 6316 & CH 1239 60500

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Tv 32 inch 83478.21

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ KUMTE OVEN 3516 41739.15

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ KUMTE OVEN 3516 22434.81

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 84178.6

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ DisH 90 CM 84348

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Dc 6328 50000

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Multimedia speaker 81000

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Dish bale 65 cm 60700

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ UTILIZATION OF BEGINNING INVENTORY701190.91

5000 7/7/2023 Cost of sales JV#01(A-Z 15) GENJ Cost of Ending inventory sene 30,2015 E.C 991717.7

5000 change 2311637.37 991717.7 1319919.67

5000 7/7/2023 Ending balance 1319919.67

6112 7/7/2023 printing & stationary expe JV#01(A-Z 15) GENJ Termal paper 1869.55

6112 7/7/2023 printing & stationary expe GENJ Termal paper 173.9

change 2043.45 2043.45

Ending balance 2043.45

6300 7/7/2023 Rent Expenses JV#01(A-Z 15) GENJ Rent 116200 116200

7/7/2023 change 116200 116200

7/7/2023 Ending balance

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 4500

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 7500

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

6400 7/7/2023 Salary expenses JV#01(A-Z 15) GENJ Salary 5000

change 62000 62000

Ending balance 62000

6350 7/7/2023 Pension Expenses JV#01(A-Z 15) GENJ pesion 11% 2640

change 2640 2640

7/7/2023 Pension Expenses JV#01(A-Z 15) GENJ Ending balance 2640

SEMIRA MOHAMMED ELECTRONICS

 SALES SUMMARY SHEET

FOR THE YEAR ENDED SENE 30, 2015 E.C

S/N VAT CSI# Amount Before VAT VAT TOTAL Remark

VAT CSI# Amount Before VAT VAT TOTAL Remark

1 219 782.61 117.39 900

2 220 2000 300 2300

3 221 1043.48 156.52 1200

4 222 521.74 78.26 600

5 223 1739.13 260.87 2000

6 224 2000 300 2300

7 225 2173.91 326.07 2500

8 226 1086.96 163.04 1250

9 227 565.22 84.78 650

10 228 347.83 52.17 400

11 229 304.35 45.65 350

12 230 1304.35 195.65 1500

13 231 1913.04 286.96 2200

14 232 608.7 91.3 700

Total 16391.32 2458.66 18850

ACCU FS 2824 1622790.38

GRAND TOTAL 1639181.7

VAT REPORT Q1= 401810.89

Q2=433299.06

Q3=372334.80

Q4=431736.95

TOTAL REPORTED 1639181.7

SEMIRA MOHAMMED ELECTRONICS

Income statements

For the year ended JUL 07,2023

REVENUE

Sales 1639181.7

purchases

beginning inventory 701,190.91

purchase of the year 1,610,446.46

cost of Good available for sales 2311637.37

ending inventory 991717.7

cost of Good sold 1319919.67

Gross profit 319262.03

Administrative expense

Rent expenses 116200

Machine service & termnal paper expenses 2043.45

salary expenses 62000

pension 2640

Total administrative expenses 182,883.45

Net income before tax 136,378.58

Income tax ((136378.58*35%)-18000)) 29,732.50

Withholding tax 0.00

Remaining income tax 29,732.50

Net income after tax 106,646.08

SEMIRA MOHAMMED ELECTRONICS

Balance sheet

For the year ended JUL 07,2023

Assets

Current Assets

Cash at bank -196944.55

Ending Inventory 991717.7

Withholding tax0.00

Total current assets 794773.15

Fixed assets

Fixed assets purchase 1699.96

Accumulated depreciation cost -611.98

Book value

Total fixed assets 1087.98

Total Assets 795861.13

Liabilities

current liabilities

Acount payable 45500.94

Business income tax payable 29,732.50

Total liabilities 75,233.44

Capital

Registered capital 25157

Retained earings 588824.61

Net income 106,646.08

Total capital 720,627.69

Total Liabilities and Capita Capital 795861.13

SEMIRA MOHAMMED ELECTRONICS

General Ledger Trial Balance

AS OF SENE 30,2015 E.C

Account ID Account description Debit Amt Credit Amt

1020 cash at bank -196944.55

1200 inventory 991717.7

1500 property & equipment 1699.96

1901 Accumulated Depre crm 611.98

2000 Account payable 45500.94

3300 Registered capital 25157

3910 Retained Earings 588824.61

4000 Sales income 1639181.7

5000 Cost of sales 1319919.67

6300 Rent expenses 116200

 6112 Machine service & termnal paper expenses 2043.45

6350 pension2640

6400 salary expenses 62000

TOTAL 2299276.23 2299276.23

SEMIRA MOHAMMED ELECTRONICS

Inventory Sheet

AS OF SENE 30,2015 E.C

S/N Description units of measurement Qty Unit price Total price

1 Midea ref 273 Pcs 2 14695.655 29391.31

2 Midea w.m 120 Pcs 1 12782.61 12782.61

3 Gato glorious stabilizers 1500w Pcs 4 3391.3 13565.2

4 Gato glorious stabilizers 1000w Pcs 4 3043.48 12173.92

5 Standing stove 60-04 Pcs 1 16956.52 16956.52

6 Standing stove 60-22 Pcs 1 16347.83 16347.83

7 Aston ref 180 Pcs 2 11304.35 22608.7

8 Midea ref 215 Pcs 1 13391.3 13391.3

9 Enazo ref 213/27 Pcs 1 13913.04 13913.04

10 Enazo ref 35 Pcs 2 19565.22 39130.44

11 Champion ref 130l Pcs 2 11304.35 22608.7

12 City 5113 water dispenser Pcs 2 9043.48 18086.96

13 dish 90 cm Pcs 215 968 208120

14 Dish 60 cm Pcs 109 607 66163

15 Elgent w.m 18 kg (auto) Pcs 1 24347.83 24347.83

16 Enazo ref 225/270 Pcs 3 12318.84 36956.52

17 Socket plug Pcs 200 8.5 1700

18 Divider Pcs 50 25 1250

19 Aston ref 118 Pcs 2 10434.78 20869.56

20 Flat tv Pcs 2 23652.18 47304.36

21 Enzo ref 171/142 Pcs 3 21942.03 65826.09

22 Gared ref 250 Pcs 1 18434.78 18434.78

23 Gared ref 275 Pcs 1 18956.52 18956.52

24 Enazo ref 370/251 Pcs 2 29138.865 58277.73

25 Divider 6 hole/Adaptor Pcs 56 567.36 31772.16

26 Ardo 180 Pcs 1 10695.65 10695.65

27 Xpb 150ps w. machine Pcs 1 26086.96 26086.96

28 Homa 180 Pcs 1 10695.65 10695.65

29 12 kg washing machine Pcs 1 10869.57 10869.57

30 50* mewe smart tv pcs 1 17826.09 17826.09

31 39* leader extreme tv pcs 2 11739.13 23478.26

32 Aston 283 pcs 1 12173.91 12173.91

33 43* mewe tv pcs 1 10869.57 10869.57

34 Akira 202 pcs 1 8521.74 8521.74

35 Hisense ref 240 pcs 1 29565.22 29565.22

TOTAL 991717.7
 TOTAL

Counted By: Approved By:

Name: ------------------------------ Name: -------------------------------

Signature: --------------------------- Signature: ---------------------------

Date: ------------------------------- Date: --------------------------------

SEMIRA MOHAMMED ELECTRONICS

Financial Statement

For the year ended

Sene 30, 2015 E.C