[Cash Summary]
Row Labels | Sum of Debit (+) | Sum of Credit (-)
Cash in Hand | 50000
Computer Equipment | 73300
Entertainment Expenses | 13565
Office Expenses | 55733
Payable to Sugaya San | 30000
Security Expenses | 15000
Utility | 1810
(blank)
Grand Total | 80000 | 159408
[Cash Book-Updated]
December, 21
Date | Item detail | Suggested A/C Head | Debit (+) | Credit (-) | Balance
1-Dec | Opening Balance | 100,173.00
1-Dec | Withdraw from Bank for cash (50000) | Cash in Hand | 50,000 | 150,173.00
2-Dec | Paid Suguay San to Company | Payable to Sugaya San | 30,000 | 180,173.00
1-Dec | Purchase Japanese Book | Office Expenses | 365 | 179,808.00
1-Dec | Coffee purchase | Office Expenses | 490 | 179,318.00
1-Dec | Purchase Eggs, Sugar ,Curry, Oil, Milk | Office Expenses | 807 | 178,511.00
2-Dec | Beaf, Potato , Lunch | Office Expenses | 3,587 | 174,924.00 | Mismatched
3-Dec | Electrical Item Purchase & Service | Office Expenses | 5,533 | 169,391.00
3-Dec | Cheramic, spoon and slipper purchase | Office Expenses | 390 | 169,001.00
5-Dec | Car parking bill | Utility | 200 | 168,801.00
3-Dec | Fish | Office Expenses | 400 | 168,401.00
7-Dec | Nuts purchase | Office Expenses | 800 | 167,601.00 | Mismatched
8-Dec | Wheel powder | Office Expenses | 50 | 167,551.00
12-Dec | Aerosol and handwash purchase | Office Expenses | 345 | 167,206.00
10-Dec | Lunch Bill | Entertainment Expenses | 900 | 166,306.00
1-Dec | Electric/Gas Bill | Utility | 1,610 | 164,696.00 | Mismatched
7-Dec | Potato , Eggs, curry & Lunch | Office Expenses | 3,745 | 160,951.00 | Mismatched
8-Dec | Sugaya San Bengla School Fees | Office Expenses | 15,000 | 145,951.00
1-Dec | Computer and equipment purchase | Computer Equipment | 73,300 | 72,651.00
31-Dec | Paid for Security bill_Arif( 3000+12000) | Security Expenses | 15,000 | 57,651.00
18-Dec | Dinner Bill | Entertainment Expenses | 2,400 | 55,251.00
22-Dec | Bill of Ice-creame and Coffee | Entertainment Expenses | 705 | 54,546.00
21-Dec | Lizol, Rock, wheel | Office Expenses | 505 | 54,041.00
17-Dec | Oil, Onion, Potato, Beef, Spicies | Office Expenses | 3,756 | 50,285.00 | Mismatched
28-Dec | Dinner Bill | Entertainment Expenses | 8,050 | 42,235.00
26-Dec | Lunch Bill | Entertainment Expenses | 1,510 | 40,725.00
Rin Powder | Office Expenses | 130 | 40,595.00 | This is 2nd January bill
21-Dec | Onion, Potato, Chichen | Office Expenses | 3,768 | 36,827.00 | Mismatched
28-Dec | Aerosol | Office Expenses | 460.00 | 36,367.00
29-Dec | Office Expenses | 36,367.00
31-Dec | Mismatched amount has treated as office Exp. as per suggestion of Sugaya San | Office Expenses | 15,602.00 | 20,765.00
20,765.00
20,765.00
20,765.00
20,765.00
20,765.00
20,765.00 | Sugaya San said that at the end of month December,21. his cash Balance is 20,765. So as per his suggestion, the mismatched amount(15602) has shown as Office Expenses.
20,765.00
20,765.00
31-Dec | 20,765.00
Total & Closing Balance | 0.00 | 159,408.00 | 20,765.00
5
[Cash Book]
October, 2021
Date | Item detail | Suggested A/C Head | Debit (+) | Credit (-) | Balance
1-Oct | Opening Balance | 2,592.00
2-Oct | Withdrawal From Bank for expenditure | Cash in Hand | 185,000.00 | 0.00 | 187,592.00
13-Oct | Dinner Bill | Entertainment Expenses | 7,755.00 | 179,837.00
Lunch Bill ( Short price of Supplier-September,21) | Entertainment Expenses | 640.00 | 179,197.00
Electrical Item purchase & Service | Entertainment Expenses | 2,750.00 | 176,447.00
Uber Bill | Office Expenses | 362.00 | 176,085.00
Uber Bill | Office Expenses | 428.00 | 175,657.00
Lunch Bill (Weekly) | Entertainment Expenses | 3,075.00 | 172,582.00
Paid for Sub rent | Office Expenses | 200.00 | 172,382.00
Paid for Internet link (USB) | Office Equipment | 4,200.00 | 168,182.00
Paid For Internet Bill | Internet Bill Expenses | 2,125.00 | 166,057.00
Paid To Sugaya San as loan payment (10000+10000+10000) | Payable | 30,000.00 | 136,057.00
Lunch Bill | Entertainment Expenses | 1,520.00 | 134,537.00
Lunch Weekly | Entertainment Expenses | 3,108.00 | 131,429.00
Sugar & Milk | Office Expenses | 432.00 | 130,997.00
Dinner Bill | Entertainment Expenses | 2,349.00 | 128,648.00
Food Purchase | Entertainment Expenses | 400.00 | 128,248.00
AC Service | Office Expenses | 2,060.00 | 126,188.00
Coffee | Office Expenses | 725.00 | 125,463.00
Dinner Bill | Entertainment Expenses | 1,200.00 | 124,263.00
Paid for Security bill | Security Expenses | 15,000.00 | 109,263.00
Elecrical Item Purchase | Office Expenses | 2,750.00 | 106,513.00
106,513.00
106,513.00
106,513.00
Safety & Security | 106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
106,513.00
30-Sep | 106,513.00
Total & Closing Balance | 185,000.00 | 81,079.00 | 106,513.00
5
[Summary of Cash Book]
Row Labels | Sum of Debit (+) | Sum of Credit (-)
(blank)
Office Expenses | 47,499
Computer Equipments | 5,600
Office Equipments | 3,000
Furniture & Fittings | 35,900
Printing & Stationary | 3,364
Entertainment Expenses | 4,126
Advance to Employee | 50,000 | -
Payable to Sugaya San | 10,931 | -
Safety & Security | 5,000
Office Supplies | 3,850
Grand Total | 60,931 | 108,339
[Bank Summary]
Row Labels | Sum of Debit (+) | Sum of Credit (-)
Bank Charge | 3345
Cash in Hand | 50000
Consulting Fee | 286178
Revenue | 574868
Utility Expenses | 8948
(blank)
Motor Vehicles | 1770000
Grand Total | 2344868 | 348471
[Bank Book]
December, 2021
Date | Item detail | Suggested A/C Head | Debit (+) | Credit (-) | Balance
1/12/21 | Opening Balance (Jamuna bank) | 155,569.05
1/12/21 | Opening Balance (The City Bank) | 843.10
20/12/2021 | Remiitance received | Revenue | 574,868 | 731,280.15
20/12/2021 | Received from Car Sale | Motor Vehicles | 1,770,000 | 2,501,280.15 | Motor Vehicle
22/12/2021 | Electrict Bill of Atb lab office | Utility Expenses | 8,948 | 2,492,332.15
22/12/2021 | Cash withdrawl by Sugaya San (50000) | Cash in Hand | 50,000 | 2,442,332.15
23/12/2021 | Accounts Maintenacce Fee | Bank Charge | 345 | 2,441,987.15
27/12/2021 | Paid Consulting Fee for Quarterly Accounts(July,2020 to September,2021) | Consulting Fee | 109,250 | 2,332,737.15
27/12/2021 | Paid Consulting Fee for TIN Obtaining (Sugaya San) | Consulting Fee | 11,500 | 2,321,237.15
27/12/2021 | Paid Consulting Fee for Work Permit Obtaining (Sugaya San) | Consulting Fee | 83,778 | 2,237,459.15
27/12/2021 | Paid Consulting Fee for Monthly Accounting & Advisory (October, 21) | Consulting Fee | 60,950 | 2,176,509.15
27/12/2021 | Paid Consulting Fee for Bank Signatory Change (City Bank) | Consulting Fee | 20,700 | 2,155,809.15
30/12/2021 | Excise Duty till December,2021 | Bank Charge | 3,000 | 2,152,809.15
2,152,809.15
2,152,809.15
Total & Closing Balance | 2,344,868 | 348,471 | 2,152,809.15
Represented By
Closing Balance (Jamuna bank) | 2,151,966.05
ClosingBalance (The City Bank) | 843.10
2,152,809.15
-
[Salary Tracking Sheet]
July, 2020 | August, 2020 | September, 2020 | October, 2020 | November, 2020 | December, 2020 | January, 2021 | February, 2021 | March, 2021 | April, 2021 | May, 2021 | June, 2021 | July , 2021 | August, 2021 | September, 2021 | October, 2021 | November, 2021 | December, 2022
SL No | Name | A/C No | Gross | Bonus | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | Bonus | TDS | Net | Gross | TDS | Net | Gross | Bonus | TDS | Net | Gross | Increement | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net | Gross | TDS | Net
1 | Md. Shaha Riare Rahman Sagir | 100310063284 | 58,600 | 29000 | 1306 | 86,294 | 58,600 | 1,306 | 57,294 | 58,600 | 1,306 | 57,294 | 58,600 | 1,306 | 57,294 | 58,600 | 1,306 | 57,294 | 59,400 | 1,675 | 57,725 | 59,400 | 1,675 | 57,725 | 59,400 | 690 | 58,710 | 59,400 | 690 | 58,710 | 59,400 | 29,700 | 690 | 88,410 | 59,400 | 690 | 58,710 | 59,400 | 29,700 | 690 | 88,410 | 59,400 | 1,485 | 60,885 | 60,885 | - | 60,885 | 60,885 | - | 60,885 | 60,885 | - | 60,885 | 60,885 | - | 60,885 | 63,320 | 2,313 | 61,007
2 | Shofiqul Islam | 100310063293 | 42,800 | 21250 | 417 | 63,633 | 42,800 | 417 | 42,383 | 42,800 | 417 | 42,383 | 42,800 | 417 | 42,383 | 42,800 | 417 | 42,383 | 42,800 | 650 | 42,150 | 42,800 | 650 | 42,150 | 42,800 | 323 | 42,477 | 42,800 | 323 | 42,477 | - | - | - | - | - | - | - | - | - | - | - | - | -
3 | Gaji Asif | 100310063453 | 43,700 | 21250 | 417 | 64,533 | 43,700 | 417 | 43,283 | 43,700 | 417 | 43,283 | 43,700 | 417 | 43,283 | - | - | - | - | - | - | - | - | - | - | - | - | -
4 | Mabrur Atiqi | 100310063444 | 43,000 | 21250 | 417 | 63,833 | 43,000 | 417 | 42,583 | 43,000 | 417 | 42,583 | 43,000 | 417 | 42,583 | 43,000 | 417 | 42,583 | 43,400 | 650 | 42,750 | 43,400 | 650 | 42,750 | 43,400 | 323 | 43,077 | 43,400 | 323 | 43,077 | 43,400 | 21,700 | 323 | 64,777 | 43,400 | 323 | 43,077 | 43,400 | 21,700 | 323 | 64,777 | 43,400 | 3,255 | 46,655 | 46,655 | - | 46,655 | 46,655 | - | 46,655 | 46,655 | - | 46,655 | 65,000 | - | 65,000 | 65,000 | 2,631 | 62,369
5 | MD KHORSHED ALAM | 100310063766 | 100,800 | 25000 | 5052 | 120,748 | 100,800 | 3,647 | 97,153 | 100,800 | 4,447 | 96,353 | 100,800 | 4,447 | 96,353 | 100,800 | 4,447 | 96,353 | 101,800 | 4,433 | 97,367 | 101,800 | - | 101,800 | 101,800 | 355 | 101,445 | 101,800 | 355 | 101,445 | 101,800 | 50,900 | 355 | 152,345 | 101,800 | 355 | 101,445 | 101,800 | 50,900 | 355 | 152,345 | 101,800 | 7,635 | 109,435 | 109,435 | - | 109,435 | 109,435 | - | 109,435 | 109,435 | - | 109,435 | 109,435 | - | 109,435 | 125,850 | 7,499 | 118,351
6 | Muhammad Aktaruzzaman Miah | 370310052302 | 64,516 | - | 64,516 | 80,000 | - | 80,000 | 80,000 | 1,000 | 79,000 | 80,000 | 1,000 | 79,000 | 80,000 | - | 1,000 | 79,000 | 80,000 | 1,000 | 79,000 | 80,000 | - | 1,000 | 79,000 | 85,000 | 4,250 | 89,250 | 89,250 | - | 89,250 | 89,250 | - | 89,250 | 89,250 | - | 89,250 | 89,250 | - | 89,250 | 94,605 | 5,640 | 88,965
7 | Md. Tanveer Khan | 880310024056 | 22,000 | - | 22,000
288,900 | 117,750 | 7,609 | 399,041 | 288,900 | 6,204 | 282,696 | 288,900 | 7,004 | 281,896 | 288,900 | 7,004 | 281,896 | 245,200 | 6,587 | 238,613 | 311,916 | 7,408 | 304,508 | 327,400 | 2,975 | 324,425 | 327,400 | 2,691 | 324,709 | 327,400 | 2,691 | 324,709 | 284,600 | 102,300 | 2,368 | 384,532 | 284,600 | 2,368 | 282,232 | 284,600 | 102,300 | 2,368 | 384,532 | 289,600 | 16,625 | 0 | 306,225 | 306,225 | 0 | 306,225 | 306,225 | 0 | 306,225 | 306,225 | 306,225 | 324,570 | 324,570 | 370,775 | 18,083 | 352,692
SL No | Name | Total TDS
1 | Md. Shaha Riare Rahman Sagir | 13,330
2 | Shofiqul Islam | 4,031
3 | Gaji Asif | 1,668
4 | Mabrur Atiqi | 5,000
5 | MD KHORSHED ALAM | 28,248
6 | Muhammad Aktaruzzaman Miah | 5,000
Paid | 57,277
[Liabilities]
Libilities for Expenses
Provi. for Salary & Allowace
Particulars | Opening | Addition | Adjustment | Closing
For the month of December, 2021 | - | 370,775 | 370,775
Advisory & Cons. Fee Payable
Particulars | Opening | Addition | Adjustment | Closing
Invoice for Monthly Accounting & Others (Till December,21) | 807,128 | 115,000 | 286,178 | 635,950
100,000
10,000
TDS on Salary & Allowance | 15,000
Particulars | Opening | Addition | Adjustment | Closing | 90,000
Up to December, 2021 | - | - | - | - | Till December, Not Deducted
Other TDS & VDS Payable
Particulars | Opening | Addition | Adjustment | Closing
Up to December, 2021 | 65,645 | 18,213 | - | 83,858
Audit Fee Payable
Particulars | Opening | Addition | Adjustment | Closing
Up to June, 2021 | 185,840 | - | - | 185,840
Office Rent Payable
Particulars | Opening | Addition | Adjustment | Closing
Up to December, 2021 | - | 47,850 | - | 47,850
Grand Total | 1,058,613 | 551,838 | 286,178 | 1,324,273
Bonus Provison
[Payble to TCF]
Professional Fees Payable
Invoice SL No. | Particulars | Bill Amount | VAT | Govt. Fee | Payable | Paid | Balance | Remarks
1 | Tax Assessment | 143,000 | 21,450 | 164,450 | 164,450 | Provision @ June, 2021
2 | Individual Income Tax Return (Alam San & Aktaruzzaman) | 20,400 | 3,060 | 23,460 | 23,460 | Provision @ November, 2021
3 | E-visa Extension (Sygaya San) | 37,000 | 5,550 | 42,550 | 42,550 | Provision @ November, 2021
4 | Statutory Audit ( For the Year ended June 30, 2021) | 161,600 | 24,240 | 185,840 | 185,840 | Provision @ November, 2021
5 | Monthly Accounting & Advisory Service -November, 2021 | 53,000 | 7,950 | 60,950 | 60,950 | Provision @ November, 2021
6 | Monthly Accounting & Advisory Service -December, 2021 | 53,000 | 7,950 | 60,950 | 60,950 | Provision @ December, 2021 | 60,950
7 | Quarterly Accounting Service (October-December,21) | 19,000 | 2,850 | 21,850 | 21,850 | Provision @ December, 2021
8 | Withholding Tax Return (July-December,21) | 28,000 | 4,200 | 32,200 | 32,200 | Provision @ December, 2021
Total | 515,000 | 77,250 | 0 | 592,250 | 0 | 592,250
[Payble to Sugaya San]
Payable to Sugaya San
Particulars | Opening | Addition | Adjustment | Closing
For the month of December, 2021 | 56,564 | 30,000 | - | 86,564
[TDS&VDS Payable]
Calculation of TDS & VAT/VDS
For the month of December, 2021
Particulars | Service Month | Net Bill | TDS Rate | TDS Applicable Amount | TDS Amount | VDS Rate | VDS Amount | Invoice Value | Remarks
Air Conditioner | 2.0% | 0 | - | 7.5% | - | 0
Computer Equipment | Sep-20 | 2.0% | 0 | - | 7.5% | - | 0 | 40 | 40
Electrical Equipmeent | 2.0% | 0 | - | 7.5% | - | 0
Freezer | 2.0% | 0 | - | 7.5% | - | 0
Furniture & Fittings | 2.0% | 0 | - | 7.5% | - | 0
Office Equipment | 2.0% | 0 | - | 7.5% | - | 0 | 3851 | 3,851 | 3260 VAT paid
Printing & Stationeries (Office supplies) | Apr-20 | - | 2.0% | 0 | - | 7.5% | - | 0
Postage & Courier | Aug-20 | - | 15% | 0 | - | 15% | - | 0 | 0
Internet expense | Aug-20 | 10% | 0 | - | 5% | - | 0 | Provision made for August 2020
Car Rent | 3% | 0 | - | 15% | - | 0
Advertising expense | 10% | 0 | - | 5% | - | 0
House rent | Jan-21 | 5% | 0 | - | 0% | - | 0 | Terminte the agreement
Office Rent | Jan-21 | - | 5% | 0 | - | 15% | - | 0 | Terminte the agreement
Consultancy Fees | Apr-20 | 10% | 0 | - | 0% | - | 0
Salary TDS-Local | Dec-21 | - | Deducted by Colgis
Office Rent | Dec-21 | 43,000 | 5% | 43,000 | 2,150 | 15% | 6,450 | 51,600
Internet expense
Repair & Maintenance | Dec-21 | 3% | 0 | - | 7.5% | -
Computer Equipment | Dec-21 | 73,300 | 3% | 73,300 | 2,199 | 7.5% | 5,662 | 81,161
Safety & Security | Dec-21 | 15,000 | 1.5% | 15,228 | 228 | 10% | 1,523 | 16,751
Total | 131,300 | 131,528 | 4,577 | 13,635
7,861 | 89,022
[Fixed Assets Schedule]
Fixed Assets Schedule
SL | Particulars | Cost | Rate of Depreciation | Depreciation | W.D.V. as on 31/12/2021
Opening Balance as on 01/12/2021 | Addition during the period | Adjustment during the period | Closing Balance as on 31/12/2021 | Opening Balance as on 01/12/2021 | Charge during the period | Adjustment during the period | Closing Balance as on 31/12/2021
1 | Computer Equipment | 556,000 | 81,161 | - | 637,161 | 30% | 279,235 | 8,948.16 | - | 288,183 | 348,978
2 | Furniture & Fittings | 155,900 | - | 155,900 | 10% | 33,066 | 1,023.62 | - | 34,090 | 121,810
3 | Office Equipment | 53,000 | - | 53,000 | 10% | 13,392 | 330.07 | - | 13,722 | 39,278
Total | 764,900 | 81,161 | - | 846,061 | 325,692 | 10,301.84 | - | 335,994 | 510,067