Journal

Trans # | Type | Date | Num | Name | Memo | Account | Debit | Credit 138 | General Journal | 10/31/2019 | 128 | Salary (for Eileen October) | 01.30_Salary & Allowance | 13,000.00 9 staff lunch allowances | Staff Lunch | 27,000.00 Food bill in Meeting fee | 06.00_Entertainment | 36,801.00 Office expenses | 07.01_Office Expense | 29,526.00 overseas Hotel & Transport bill | 08.00_Tours & Travelling Exp. | 49,968.00 Driver Overtime Lunch (Ant) & OT | 08.00_Tours & Travelling Exp. | 47,645.00 CNG (company car) | 08.20_Fuel & Lubricant | 27,040.00 DHL, shipping fee | 09.00_Postage & Courier | 2,026.00 Mobile phone & Internet rechharge | 12.10_Mobile & Telephone Bill | 13,726.00 Repair costs (tire puncture) | 15.00_Repair & Maintenance | 350.00 Office waste disposal fee (for September) | 16.30_Service Charge | 300.00 stationery | 20.00_Office Supplies | 1,885.00 Petty cash expenses in Oct,19 | 00.10_Petty Cash | 249,267.00 249,267.00 | 249,267.00 139 | General Journal | 10/31/2019 | 129 | Cash Withdraw | 00.10_Petty Cash | 200,000.00 Cash Withdraw | 00.20_Prime Bank;8992 | 200,000.00 200,000.00 | 200,000.00 140 | General Journal | 10/31/2019 | 130 | Diver Salary | 08.00_Tours & Travelling Exp. | 34,000.00 Check Company Car Lease October | 08.30_Car Rent | 90,000.00 Check OCS September | 09.00_Postage & Courier | 40,100.00 Monthly Accounts, Tax assessment, salary 108 & WP | 10.00_Consulting Fee | 203,400.00 Monthly Accounts, Tax assessment, salary 108 & WP | TDS on Consulting Fee | 22,600.00 Monthly Accounts, Tax assessment, salary 108 & WP | VDS on Consulting Fee | 33,900.00 Check Net Net November | 12.00_Internet Bill | 6,300.00 Check net MS OFFICE November | 12.20_Software Expense | 3,870.00 Check Rent for November | Advance Office Rent | 124,875.00 Check interior contractor advance payment | Advance to Suppliers | 75,000.00 Bank charges | 25.00_Bank Charges | 115.00 Work permit Govt. fees | License, Renewal & Govt. fee | 10,292.00 Salary of Sep,19 paid | Salary & Allowance Payable | 622,000.00 TDS of Sep,19 deposited | TDS Payable | 73,300.00 Check Building Security etc. Oct | 16.30_Service Charge | 32,244.00 Check building September electricity bill | 16.20_Electricity Bill | 645.00 Utility-WASA | 16.10_WASA Bill | 6,967.00 VDS of Sept,19 paid | VAT Payable | 45,458.00 Bank payments | 00.20_Prime Bank;8992 | 1,425,066.00 1,425,066.00 | 1,425,066.00 141 | General Journal | 10/31/2019 | 131 | Salary of October,19 | 01.30_Salary & Allowance | 622,000.00 Provision for Oct,19 salary | Salary & Allowance Payable | 622,000.00 622,000.00 | 622,000.00 142 | General Journal | 10/31/2019 | 132 | TDS on Office rent of month October, 19 | TDS on Office Rent | 10,125.00 TDS on Car rent of month October,19 | TDS on Car Rent | 2,784.00 TDS on office supplies of month October,19 | TDS on Office Supplies | 38.00 TDS on Internet bill | TDS on Internet Bill | 667.00 TDS Consider 10% commision on bill | TDS on Postage & Courier | 632.00 TDS for salary October,19 (Calculation on Separate sheet) | TDS on Salary | 34,084.00 Nagai San salary TDS for October,2019 | TDS on Salary | 25,578.00 TDS on Office rent of month October, 19 | TDS Payable | 73,908.00 73,908.00 | 73,908.00 143 | General Journal | 10/31/2019 | 133 | VDS on Office rent of month October, 19 | VDS on Office Rent | 30,375.00 VDS on Car rent of month October,19 | VDS on Car Rent | 13,918.00 VDS on office supplies of month October,19 | VDS on Office Supplies | 144.00 VDS 300 paid by supplier, Remaining VDS 33 Tk will be paid by Toyoshima | VDS on Internet Bill | 33.00 Consider 10% commision on bill the calculate 15% VDS | VDS on Postage & Courier | 632.00 VAT payable For Oct,19 | VAT Payable | 45,102.00 45,102.00 | 45,102.00 144 | General Journal | 10/31/2019 | 134 | Sep,19 Adv adjusted | 14.00_Office Rent | 124,875.00 Initial Adv adjusted | 14.00_Office Rent | 67,500.00 Advance adjusted for Oct,19 Rent | Advance Office Rent | 192,375.00 192,375.00 | 192,375.00 145 | General Journal | 10/31/2019 | 135 | Depreciation of Oct,19 | Depreciation Expense | 18,469.00 Depreciation of Oct,19 | Accumulated Depreciation | 15,383.00 Depreciation of Oct,19 | Accumulated Depreciation | 752.00 Depreciation of Oct,19 | Accumulated Depreciation | 2,334.00 18,469.00 | 18,469.00 146 | General Journal | 10/31/2019 | 136 | Remittance received USD 20,000 @ 83.75 | 00.20_Prime Bank;8992 | 1,675,000.00 Remittance received USD 20,000 @ 83.75 | Current Account with Parent Com | 1,675,000.00 Bank charge on remittance received | 25.00_Bank Charges | 115.00 Bank charge on remittance received | 00.20_Prime Bank;8992 | 115.00 1,675,115.00 | 1,675,115.00 TOTAL | 4,501,302.00 | 4,501,302.00