[まとめ]
ダッカ事務所確認事項 TCF：斎藤様 （2019年11月4日）
■『財務諸表につきまして』
ご依頼事項…財務諸表を発生主義に変更願いたい。（今もBS・PLは発生主義？）
⇒BS・PLは発生主義のものを作成している
① 現在本社の記帳方法
Day Book-Cash,Day Book-Bankに基づいて現金の支払いに応じて費用計上。未払費用などは考慮せず。
⇒現状現金主義。未払いについては未計上。
② 発生主義変更後の本社予定記帳方法
通常月はDAY BOOKにて現金主義で記帳、決算月（8月、2月）のみ状況を見て未払等を費用計上する。例としては添付BSシートのL列黄色部分のBS残高を日本側で5万円以上等の基準を設け必要に応じて費用計上する。
⇒かしこまりました。
③ ①に対するご確認事項
・発生主義に変更した場合の諸表完成速度は今と変わらないか。通常月5日（日本着8日）、決算月月初（日本着3日）
⇒現状、発生主義のものを作成してるため変わらない。
・未払や未収の明細は作成可能か（摘要、個々の金額等）
⇒可能。
・発生主義に変更する事でDAY BOOKに何か変更があるか？（今の仕様を継続したい。）
⇒別シートに未払い一覧を添付でよいか？
■『内田の個人所得税納付方法』
④ 弊社の現在イメージ
・日本の給与明細に基づき個人所得税を計算（現法負担給与有る場合は加算）。
・ダッカ事務所からの支払い（この税金は日本本社からの送金）
・ダッカ事務所→内田への給与は支払わない
・出来ればスタッフには給与金額を見せたくない。申告にあたり内田の事務作業は何があるか？（月々の源泉及び確定申告）
⇒銀行の取引内容で税額を確認できてしまう可能性がある。
・来年のワークパーミットには実際の給与を記載。
⇒金額次第では今ワークパーミット修正したほうが良いかもしれない。
⑤ 懸念事項
・個人口座を開設するべきか。
⇒開設するべき
・ダッカ事務所から内田に給与を支給するべきか。
⇒それが望ましい？
⑥ 確認事項
・月々の源泉及び確定申告の弊社側手続き（いつ、どのようにお支払いするか。）
⇒毎月会社から小切手発行する。
・個人所得税を個人払いと会社払いでどのくらい金額差があるか。（給与100万円の場合。
⇒差は無し？
[Reconciliation]
Recinciliation of Cash & Bank Book with Profit & Loss A/C
Cash:
Costs as per Cash Book | 141,134
141,134
Bank
Costs as per Bank Book | 1,353,980
Cash Withdrawn from Bank to Petty Cash | (200,000)
TDS Payable | (28,415)
VDS Payable | (60,879)
Salary Tax Payable | (29,156)
Transfer as Advance against Fixed Assets | (130,137)
905,393
Provision made during the month
Salary Tax Payable | 29,156
Provision for TDS-Others | 27,069
Provision for VDS-Others | 51,850
Depreciation | 3,935
112,010
Loss as per Profit & Loss A/c | 1,158,537
[BS]
Jun 30, 19 | Jul 31, 19 | Aug 31, 19 | Sep 30, 19
ASSETS
Current Assets
Checking/Savings
Prime Bank Limited-CD'22777 | 4,597,270.00 | 3,086,577.00 | 1,289,432.00 | 1,939,452.00
Total Checking/Savings | 4,597,270.00 | 3,086,577.00 | 1,289,432.00 | 1,939,452.00
Other Current Assets
0.01_Petty Cash | 0.00 | 9,948.00 | 30,085.00 | 88,951.00
37_Advance against Fixed Assets | 0.00 | 0.00 | 0.00 | 130,137.00 | 状況次第で費用計上しない
Total Other Current Assets | 0.00 | 9,948.00 | 30,085.00 | 219,088.00
Total Current Assets | 4,597,270.00 | 3,096,525.00 | 1,319,517.00 | 2,158,540.00
Fixed Assets
31_Furniture & Fittings
Accumulated Depreciation | 0.00 | (2,794.00) | (6,762.00) | (10,697.00)
31_Furniture & Fittings - Other | 0.00 | 335,250.00 | 478,928.00 | 478,928.00
Total 31_Furniture & Fittings | 0.00 | 332,456.00 | 472,166.00 | 468,231.00
Total Fixed Assets | 0.00 | 332,456.00 | 472,166.00 | 468,231.00
TOTAL ASSETS | 4,597,270.00 | 3,428,981.00 | 1,791,683.00 | 2,626,771.00
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Other Current Liabilities
21_Current Account with HO | 4,592,500.00 | 4,592,500.00 | 4,592,500.00 | 6,596,500.00
22_Loan from Mr. Uchida | 234,813.00 | 234,813.00 | 0.00 | 0.00
Loan from TCF | 5,000.00 | 5,000.00 | 0.00 | 0.00
Salary Tax Payable | 0.00 | 29,345.00 | 29,156.00 | 29,156.00 | 決算月は状況次第で費用計上
TDS Payable | 3,122.00 | 34,323.00 | 28,415.00 | 27,069.69 | 決算月は状況次第で費用計上
VDS Payable | 12,373.00 | 85,228.00 | 60,879.00 | 51,849.80 | 決算月は状況次第で費用計上
Total Other Current Liabilities | 4,847,808.00 | 4,981,209.00 | 4,710,950.00 | 6,704,575.49
Total Current Liabilities | 4,847,808.00 | 4,981,209.00 | 4,710,950.00 | 6,704,575.49
Total Liabilities | 4,847,808.00 | 4,981,209.00 | 4,710,950.00 | 6,704,575.49
Equity
Net Income | (250,538.00) | (1,552,228.00) | (2,919,267.00) | (4,077,804.49)
Total Equity | (250,538.00) | (1,552,228.00) | (2,919,267.00) | (4,077,804.49)
TOTAL LIABILITIES & EQUITY | 4,597,270.00 | 3,428,981.00 | 1,791,683.00 | 2,626,771.00
[PL]
Jun 19 | Jul 19 | Aug 19 | Sep 19 | TOTAL
Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00
Expense
01_Salary & Allowance
01.01_Tax & Duty | 0.00 | 29,345.00 | 29,156.00 | 29,156.00 | 87,657.00
01_Salary & Allowance - Other | 0.00 | 511,044.00 | 289,500.00 | 289,500.00 | 1,090,044.00
Total 01_Salary & Allowance | 0.00 | 540,389.00 | 318,656.00 | 318,656.00 | 1,177,701.00
02_Office Expense | 399.00 | 2,401.00 | 10,522.00 | 6,721.00 | 20,043.00
03_Printing & Stationery | 27,083.00 | 0.00 | 0.00 | 0.00 | 27,083.00
04_Office Rent
04.01_TDS on Office Rent | 0.00 | 8,842.00 | 8,842.00 | 8,842.11 | 26,526.11
04.01_VDS on Office Rent | 0.00 | 26,526.00 | 26,526.00 | 26,526.32 | 79,578.32
04_Office Rent - Other | 0.00 | 168,000.00 | 168,000.00 | 168,000.00 | 504,000.00
Total 04_Office Rent | 0.00 | 203,368.00 | 203,368.00 | 203,368.43 | 610,104.43
05_House Rent
05.01_TDS on House Rent | 0.00 | 9,474.00 | 9,474.00 | 9,473.68 | 28,421.68
05_House Rent - Other | 0.00 | 180,000.00 | 180,000.00 | 180,000.00 | 540,000.00
Total 05_House Rent | 0.00 | 189,474.00 | 189,474.00 | 189,473.68 | 568,421.68
06_Service Charges | 4,186.00 | 0.00 | 545.00 | 4,167.00 | 8,898.00
07_Electricity Bill | 8,871.00 | 0.00 | 0.00 | 11,398.00 | 20,269.00
09_Fuel & Lubricant | 54,571.00 | 31,357.00 | 33,788.00 | 35,845.00 | 155,561.00
10_Car rent
10.01_ TDS on Car rent | 0.00 | 4,330.00 | 4,330.00 | 4,329.90 | 12,989.90
10.02_ VDS on Car rent | 0.00 | 21,649.00 | 21,649.00 | 21,649.48 | 64,947.48
10_Car rent - Other | 87,732.00 | 140,000.00 | 140,000.00 | 140,000.00 | 507,732.00
Total 10_Car rent | 87,732.00 | 165,979.00 | 165,979.00 | 165,979.38 | 585,669.38
12_Travel & Tours-Local | 20,428.00 | 12,538.00 | 34,630.00 | 23,420.00 | 91,016.00
14_Internet Expenses
14.01_TDS on Internet expense | 0.00 | 2,056.00 | 833.00 | 1,500.00 | 4,389.00
14.02_ VDS on Internet expense | 0.00 | 1,028.00 | 417.00 | 750.00 | 2,195.00
14_Internet Expenses - Other | 8,750.00 | 18,500.00 | 7,500.00 | 13,500.00 | 48,250.00
Total 14_Internet Expenses | 8,750.00 | 21,584.00 | 8,750.00 | 15,750.00 | 54,834.00
15_Consulting Fees | 0.00 | 0.00 | 158,298.00 | 57,903.00 | 216,201.00
17_Mobile Bill | 649.00 | 500.00 | 2,592.00 | 1,650.00 | 5,391.00
18_Entertainment Expenses | 30,023.00 | 19,380.00 | 50,262.00 | 32,343.00 | 132,008.00
19_Miscellaneous Expenses | 1,500.00 | 0.00 | 0.00 | 0.00 | 1,500.00
20_Bank Charges | 230.00 | 230.00 | 0.00 | 1,150.00 | 1,610.00
23_Bonus | 2,000.00 | 0.00 | 151,657.00 | 0.00 | 153,657.00
24_Courier & Postage
24.01_VDS on Courier & Postage | 0.00 | 262.00 | 2,263.00 | 2,924.00 | 5,449.00
24.02_ TDS on Courier & Postage | 0.00 | 262.00 | 2,263.00 | 2,924.00 | 5,449.00
24_Courier & Postage - Other | 3,933.00 | 1,486.00 | 12,826.00 | 16,568.00 | 34,813.00
Total 24_Courier & Postage | 3,933.00 | 2,010.00 | 17,352.00 | 22,416.00 | 45,711.00
25_WASA Bill | 183.00 | 0.00 | 0.00 | 183.00 | 366.00
26_Cable Network bill | 0.00 | 4,000.00 | 0.00 | 2,000.00 | 6,000.00
28_Utility bill | 0.00 | 69,686.00 | 17,198.00 | 56,981.00 | 143,865.00
29_Membership fee | 0.00 | 36,000.00 | 0.00 | 0.00 | 36,000.00
36_Tax & Duties | 0.00 | 0.00 | 0.00 | 5,198.00 | 5,198.00
Depreciation | 0.00 | 2,794.00 | 3,968.00 | 3,935.00 | 10,697.00
Total Expense | 250,538.00 | 1,301,690.00 | 1,367,039.00 | 1,158,537.49 | 4,077,804.49
Net Income | (250,538.00) | (1,301,690.00) | (1,367,039.00) | (1,158,537.49) | (4,077,804.49)
[Day Book-Cash]
Moririn Co., Ltd.
Petty Cash Book
For the month of September, 2019
SL No. | Date | Receipt No. | 科目コード | Particulars | Description | Payee's Name | Receipt Amount | Payment Amount | Balance
1-Sep-19 | Opening Balance | 30,085
01 | 1-Sep-19 | 1 | 12 | Travel & Tours-Local | Additional rental car for 26th August from MOMOTAJ (car rent, overtime, lunch) | 1607 | 3,735 | 26,350
02 | 1-Sep-19 | 1 | 09 | Fuel & Lubricant | Additional rental car for 26th August from MOMOTAJ (cng charge) | 1607 | 693 | 25,657
03 | 1-Sep-19 | 2 | 17 | Mobile Bill | Mobile internet recharge for Mr. Naruse | 1607 | 350 | 25,307
04 | 2-Sep-19 | 3 | 09 | Fuel & Lubricant | August 2nd car cng charge | 1607 | 8,723 | 16,584
05 | 2-Sep-19 | 3 | 12 | Travel & Tours-Local | August 2nd car overtime, dinner, toll bill | 1607 | 4,060 | 12,524
06 | 2-Sep-19 | 4 | 02 | Office expense | A4 paper two box for office usage | 1607 | 998 | 11,526
07 | 2-Sep-19 | Prime Bank Limited-CD'22777 | Cheque withdrawn from Moririn Account (Cheque No.: 203 No. 1291446) | 50,000 | 61,526
08 | 2-Sep-19 | 5 | 12 | Travel & Tours-Local | Car parking charge | 1607 | 1,025 | 60,501
09 | 3-Sep-19 | 6 | 18 | Entertainment expense | Food for staffs | 1607 | 4,750 | 55,751
10 | 3-Sep-19 | 7 | 06 | Service charge | 2nd Elevator usage on Friday for the month of August, 2019 | 1607 | 3,000 | 52,751
11 | 3-Sep-19 | 8 | 07 | Electricity Bill | Office electricity bill for August, 2019 | 1607 | 11,398 | 41,353
12 | 3-Sep-19 | 8 | 25 | WASA Bill | Office water bill for August 2019 | 1607 | 183 | 41,170
13 | 3-Sep-19 | 8 | 28 | Utility Bill | Sewarage charge | 1607 | 141 | 41,029
14 | 3-Sep-19 | 9 | 02 | Office expense | Air condition repair of Mr. Naruse | 1607 | 3,000 | 38,029
15 | 3-Sep-19 | 10 | 12 | Travel & Tours-Local | September 1st and 2nd car lunch bill for Spetember, 2019 (200Tk each) | 1607 | 4,000 | 34,029
16 | 4-Sep-19 | 11 | 02 | Office expense | Box and containers | 1607 | 1,633 | 32,396
17 | 6-Sep-19 | 12 | 09 | Fuel & Lubricant | August 2nd car cng charge | 1607 | 1,991 | 30,405
18 | 6-Sep-19 | 12 | 12 | Travel & Tours-Local | August 2nd car overtime, dinner, toll bill | 1607 | 1,030 | 29,375
19 | 6-Sep-19 | 13 | 18 | Entertainment expense | Food for staffs | 1607 | 2,143 | 27,232
20 | 6-Sep-19 | 14 | 02 | Office expense | Half plate for customer usage | 1607 | 1,050 | 26,182
21 | 6-Sep-19 | 15 | 17 | Mobile Bill | Mobile recharge for Mr. Naruse | 1607 | 300 | 25,882
22 | 8-Sep-19 | 16 | 09 | Fuel & Lubricant | August 1st car cng charge | 1607 | 4,961 | 20,921
23 | 8-Sep-19 | 16 | 12 | Travel & Tours-Local | August 1st car overtime, dinner, toll bill | 1607 | 1,960 | 18,961
24 | 9-Sep-19 | 17 | 12 | Travel & Tours-Local | Car parking charge | 1607 | 1,035 | 17,926
25 | 9-Sep-19 | 18 | 06 | Service Charge | 2nd lift salary, service charge of August, 2019 | 1607 | 1,167 | 16,759
26 | 9-Sep-19 | 19 | 18 | Entertainment expense | Food for staffs | 1607 | 10,000 | 6,759
27 | 9-Sep-19 | Prime Bank Limited-CD'22777 | Cheque withdrawn from Moririn Account (Cheque No.: 203 No. 1291450) | 50,000 | 56,759
28 | 11-Sep-19 | 20 | 18 | Entertainment expense | Food for staffs | 1607 | 4,774 | 51,985
29 | 13-Sep-19 | 21 | 09 | Fuel & Lubricant | September 1st car cng charge | 1607 | 2,541 | 49,444
30 | 13-Sep-19 | 21 | 12 | Travel & Tours-Local | September 1st car overtime, dinner, toll bill | 1607 | 1,605 | 47,839
31 | 13-Sep-19 | 22 | 09 | Fuel & Lubricant | September 2nd car cng charge | 1607 | 2,112 | 45,727
32 | 13-Sep-19 | 22 | 12 | Travel & Tours-Local | September 2nd car overtime, dinner, toll bill | 1607 | 1,265 | 44,462
33 | 16-Sep-19 | 23 | 24 | Courier & Postage | OCS bill for export and imported samples | 1607 | 16,568 | 27,894
34 | 16-Sep-19 | 24 | 17 | Mobile Bill | Mobile recharge for Mr. Naruse | 1607 | 1,000 | 26,894
35 | 18-Sep-19 | 25 | 02 | Office expense | Paper clip | 1607 | 40 | 26,854
36 | 18-Sep-19 | 26 | 18 | Entertainment expense | Food for staffs | 1607 | 6,124 | 20,730
37 | 18-Sep-19 | 27 | 36 | Tax & Duties | TAX, & Duties paid for Samples received by EMS | 1607 | 5,198 | 15,532
38 | 20-Sep-19 | 28 | 09 | Fuel & Lubricant | September 2nd car cng charge | 1607 | 1,463 | 14,069
39 | 20-Sep-19 | 28 | 12 | Travel & Tours-Local | September 2nd car overtime, dinner, toll bill | 1607 | 765 | 13,304
40 | 21-Sep-19 | 29 | 09 | Fuel & Lubricant | September 1st car cng charge | 1607 | 5,214 | 8,090
41 | 21-Sep-19 | 29 | 12 | Travel & Tours-Local | September 1st car overtime, dinner, toll bill | 1607 | 1,710 | 6,380
42 | 25-Sep-19 | Prime Bank Limited-CD'22777 | Cheque withdrawn from Moririn Account (Cheque No.: 203 No. 1426941) | 50,000 | 56,380
43 | 25-Sep-19 | Prime Bank Limited-CD'22777 | Cheque withdrawn from Moririn Account (Cheque No.: 203 No. 1426945) | 50,000 | 106,380
44 | 25-Sep-19 | 30 | 14 | Internet expense | Optimax bill for the month of September, 2019 | 1607 | 7,500 | 98,880
45 | 25-Sep-19 | 31 | 18 | Entertainment expense | Food for staffs | 1607 | 4,363 | 94,517
46 | 26-Sep-19 | 32 | 09 | Fuel & Lubricant | September 1st car cng charge | 1607 | 2,299 | 92,218
47 | 26-Sep-19 | 32 | 12 | Travel & Tours-Local | September 1st car overtime, dinner, toll bill | 1607 | 855 | 91,363
48 | 26-Sep-19 | 33 | 18 | Entertainment expense | Mineral water for customers | 1607 | 189 | 91,174
49 | 27-Sep-19 | 34 | 09 | Fuel & Lubricant | September 2nd car cng charge | 1607 | 1,848 | 89,326
50 | 27-Sep-19 | 34 | 12 | Travel & Tours-Local | September 2nd car overtime, dinner, toll bill | 1607 | 375 | 88,951
Closing Balance | 200,000 | 141,134 | 88,951
【ダッカ事務所経費明細】
ж換算レート | （1BDT | ＝ | 0.7829 | 日本円）
科目コード | 科目 | 金額（BDT） | 金額（日本円）
01 | Salary & Allowance | 0.00 | ¥0.00
02 | Office Expense | 6,721.00 | ¥8,584.75
03 | Printing & Stationery | 0.00 | ¥0.00
04 | Office rent | 0.00 | ¥0.00
05 | House Rent | 0.00 | ¥0.00
06 | Service Charge | 4,167.00 | ¥5,322.52
07 | Electricity Bill | 11,398.00 | ¥14,558.69
08 | Gas Bill | 0.00 | ¥0.00
09 | Fuel & Lubricant | 31,845.00 | ¥40,675.69
10 | Car rent | 0.00 | ¥0.00
11 | Flyover charge | 0.00 | ¥0.00
12 | Travel & Tours-Local | 23,420.00 | ¥29,914.42
13 | Travel & Tours-Overseas | 0.00 | ¥0.00
14 | Internet expense | 7,500.00 | ¥9,579.77
15 | Consulting Fee | 0.00 | ¥0.00
16 | License, Renewal & Govt. fee | 0.00 | ¥0.00
17 | Mobile Bill | 1,650.00 | ¥2,107.55
18 | Entertainment Expenses | 32,343.00 | ¥41,311.79
19 | Miscellaneous Expenses | 0.00 | ¥0.00
20 | Bank Charge | 0.00 | ¥0.00
21 | Current Account with HO | 0.00 | ¥0.00
22 | Loan from Mr. Uchida | 0.00 | ¥0.00
23 | Bonus | 0.00 | ¥0.00
24 | Courier & Postage | 16,568.00 | ¥21,162.35
25 | WASA Bill | 183.00 | ¥233.75
26 | Cable Network bill | 0.00 | ¥0.00
27 | Prime Bank Limited-CD'22777 | 0.00 | ¥0.00
28 | Utility bill | 141.00 | ¥180.10
29 | Membership fee | 0.00 | ¥0.00
30 | Petty Cash | 0.00 | ¥0.00
31 | Furniture & Fittings | 0.00 | ¥0.00
32 | Loan from TCF | 0.00 | ¥0.00
33 | TDS Payable | 0.00 | ¥0.00
34 | VDS Payable | 0.00 | ¥0.00
35 | Salary Tax Payable | 0.00 | ¥0.00
36 | Tax & Duties | 5,198.00 | ¥6,639.42
37 | Advance against Fixed Assets | 0.00 | ¥0.00
Total | BDT 141,134.00 | ¥180,270.79
[Day Book-Bank]
Moririn Co., Ltd.
Bank Book
For the month of September, 2019
SL No. | Date | 科目コード | Particulars | Description | Payee's Name | Receipt Amount | Payment Amount | Balance
01 | 01-Sep-19 | Opening Balance | 1,289,432
02 | 01-Sep-19 | 15 | Consulting fee | TCF Monthly Accounting & Advisory service for August, 2019 | 1607 | 57,903 | 1,231,529
03 | 01-Sep-19 | Petty Cash | Cash withdrawal for Office expense/petty cash | 50,000 | 1,181,529
04 | 03-Sep-19 | 04 | Office Rent | Rent for Dhaka office for the month of September, 2019 | 9010 | 168,000 | 1,013,529
05 | 03-Sep-19 | 05 | House Rent | Office staffs' house rent for the month of September, 2019 | 9010 | 180,000 | 833,529
06 | 03-Sep-19 | 28 | Utility bill | Uchida apartment service charge for July, Aug. 2019 | 1607 | 28,000 | 805,529
07 | 03-Sep-19 | 28 | Utility bill | Uchida apartment electricity bill for the month of June, July 2019 | 1607 | 26,840 | 778,689
08 | 03-Sep-19 | 26 | Cable Newtork bill | Uchida apartment cable charge for the month of July, Aug 2019 | 1607 | 2,000 | 776,689
09 | 03-Sep-19 | 14 | Internet expense | Uchida apartment internet charge for the month of July, August 2019 | 1607 | 6,000 | 770,689
10 | 03-Sep-19 | 28 | Utility bill | Uchida apartment gas for the month of July, 2019 | 1607 | 2,000 | 768,689
11 | 03-Sep-19 | Petty Cash | Cash withdrawal for Office expense/petty cash | 50,000 | 718,689
12 | 03-Sep-19 | 10 | Car rent | Rental cars' fee for the month of August, 2019 | 1607 | 140,000 | 578,689
13 | 03-Sep-19 | 09 | Fuel & Lubricant | 1st and 2nd car oil bill for Spetember, 2019 (2000Tk each) | 1607 | 4,000 | 574,689
14 | 08-Sep-19 | 33 | TDS Payable | TDS of August, 2019 | 1607 | 28,415 | 546,274
15 | 08-Sep-19 | 35 | Salary Tax Payable | Salary Tax of August 2019 | 1607 | 29,156 | 517,118
16 | 08-Sep-19 | 34 | VDS Payable | VDS of August, 2019 | 1607 | 60,879 | 456,239
17 | 12-Sep-19 | Current Account with HO | Remittance from HO (USD 24,000 with rate of BDT 83.5) | 2,004,000 | 2,460,239
18 | 12-Sep-19 | 20 | Bank Charge | Bank charge on Remittance Received | 1607 | 115 | 2,460,124
19 | 02-Sep-19 | 20 | Bank Charge | Cheque book issue charge (for 4 books) | 1607 | 120 | 2,460,004
20 | 02-Sep-19 | 20 | Bank Charge | Cheque book issue charge (for 4 books) | 1607 | 800 | 2,459,204
21 | 15-Sep-19 | 20 | Bank Charge | VAT on C nF certificate (encashment certf. Charge) | 1607 | 115 | 2,459,089
22 | 24-Sep-19 | Petty Cash | Cash withdrawal for Office expense/petty cash | 50,000 | 2,409,089
23 | 24-Sep-19 | 01 | Salary & Allowance | Salary of md. Ruhul Amin for the month of August, 2019 | 1607 | 28,500 | 2,380,589
24 | 24-Sep-19 | 01 | Salary & Allowance | Salary of Md. Abdul Khaleque for the month of August, 2019 | 1607 | 69,000 | 2,311,589
25 | 24-Sep-19 | 01 | Salary & Allowance | Salary of Emadun Nasir for the month of August, 2019 | 1607 | 192,000 | 2,119,589
26 | 24-Sep-19 | Petty Cash | Cash withdrawal for Office expense/petty cash | 50,000 | 2,069,589
27 | 25-Sep-19 | 37 | Advance against Fixed Assets | 50% Advance paid for VC setup / Polycom setup application to BTRC | 1607 | 130,137 | 1,939,452
Closing Balance | 2,004,000 | 1,353,980 | 1,939,452
【ダッカ事務所経費明細】
ж換算レート | （1BDT | ＝ | 0.7829 | 日本円）
科目コード | 科目 | 金額（BDT） | 金額（日本円）
01 | Salary & Allowance | 289,500.00 | ¥369,779.03
02 | Office Expense | 0.00 | ¥0.00
03 | Printing & Stationery | 0.00 | ¥0.00
04 | Office rent | 168,000.00 | ¥214,586.79
05 | House Rent | 180,000.00 | ¥229,914.42
06 | Service Charge | 0.00 | ¥0.00
07 | Electricity Bill | 0.00 | ¥0.00
08 | Gas Bill | 0.00 | ¥0.00
09 | Fuel & Lubricant | 4,000.00 | ¥5,109.21
10 | Car rent | 140,000.00 | ¥178,822.33
11 | Flyover Charger | 0.00 | ¥0.00
12 | Travel & Tours-Local | 0.00 | ¥0.00
13 | Travel & Tours-Overseas | 0.00 | ¥0.00
14 | Internet expense | 6,000.00 | ¥7,663.81
15 | Consulting Fees | 57,903.00 | ¥73,959.64
16 | License, Renewal & Govt. fee | 0.00 | ¥0.00
17 | Mobile Bill | 0.00 | ¥0.00
18 | Entertainment Expenses | 0.00 | ¥0.00
19 | Miscellaneous Expenses | 0.00 | ¥0.00
20 | Bank Charge | 1,150.00 | ¥1,468.90
21 | Current Account with HO | 0.00 | ¥0.00
22 | Loan from Mr. Uchida | 0.00 | ¥0.00
23 | Bonus | 0.00 | ¥0.00
24 | Courier & Postage | 0.00 | ¥0.00
25 | WASA Bill | 0.00 | ¥0.00
26 | Cable Network bill | 2,000.00 | ¥2,554.60
27 | Prime Bank Limited-CD'22777 | 0.00 | ¥0.00
28 | Utility bill | 56,840.00 | ¥72,601.86
29 | Membership fee | 0.00 | ¥0.00
30 | Petty Cash | 0.00 | ¥0.00
31 | Furniture & Fittings | 0.00 | ¥0.00
32 | Loan from TCF | 0.00 | ¥0.00
33 | TDS Payable | 28,415.00 | ¥36,294.55
34 | VDS Payable | 60,879.00 | ¥77,760.89
35 | Salary Tax Payable | 29,156.00 | ¥37,241.03
36 | Tax & Duties | 0.00 | ¥0.00
37 | Advance against Fixed Assets | 130,137.00 | ¥166,224.29
Total | BDT 1,153,980.00 | ¥1,473,981.35
[Bank Reconciliation]
Moririn Co., Ltd.
Bank Reconciliation
For the month of September, 2019
Balance as per Cash book (Bank Column) as on 30 September 2019 | 1,939,452
Add: Cheques issued but not cleared | 0
Less: Uncleared Lodgements* | 0
Balance as per Bank as on 30 September 2019 | 1,939,452
*Uncleared lodgements are receipts that have been entered in the cash account, but have not yet appeared on the bank statement.
[TDS&VDS Payable]
Calculation of TDS &VAT/VDS
For the month of September, 2019
Particulars | Net Bill | TDS Rate | TDS Applicable Amount | TDS Amount | VDS Rate | VDS Amount | Invoice Value | TDS Ref. | VDS Ref.
Courier & Postage | 16,568 | 15.0% | 19,492 | 2,924 | 15% | 2,924 | 22,416 | 53CCC | NRC | S.28.00 | 19491.76471
Internet expense | 13,500 | 10% | 15,000 | 1,500 | 5% | 750 | 15,750 | 52AA | SL14 | S.12.00
Car Rent | 140,000 | 3% | 144,330 | 4,330 | 15% | 21,649 | 165,979 | 52AA | SL 13
Computer Equipment | 0.00 | 2.0% | 0 | 0 | 7.5% | 0 | 0 | 52 | S.37.00 | Supplier
House rent | 180,000 | 5% | 189,474 | 9,474 | 0% | 0 | 189,474 | 53A
Office Rent | 168,000 | 5% | 176,842 | 8,842 | 15% | 26,526 | 203,368 | 53A
Consultancy Fees | 57,903 | 10% | 57,903 | 0 | 15% | 57,903
Salary TDS | 29,156
Total | 575,971 | 603,040 | 56,225 | 51,850 | 654,890