November 30, 2010

No. ACCOUNT
DEBET KREDIT
1-1100 Petty Cash 5,000,000.00 -
1-1101 Cash In bank 74,194,351.25 -
1-1102 Account Receivable 153,450,000.00 -
1-1103 Allowance For Uncollectible Accounts - 6,848,875.00
1-1104 Employee Receivable 450,000.00 -
1-1105 Other Receivable - -
1-1106 Merchandise Inventory 190,950,000.00 -
1-1107 Office Supplies 28,700,000.00 -
1-1108 Value Added Tax-In (VAT In) 6,138,000.00 -
1-1109 Prepaid Income Tax 41,000,000.00 -
1-1110 Prepaid Rent 90,000,000.00 -
1-1111 Deposit Paid 5,000,000.00 -
1-2100 Land 200,000,000.00 -
1-2101 Vehicle 135,000,000.00 -
1-2102 Accumulated Depreciation-Vehicle - 63,281,250.00
1-2103 Equipment 817,000,000.00 -
1-2104 Accumulated Depreciation-Equipment - 531,625,000.00
1-3100 Building In Process 758,000,000.00 -
2-1100 Account Payable - 73,000,000.00
2-1101 Customer Deposit - 8,000,000.00
2-1102 Wages & Salaries Payable - -
2-1103 Electricity, Telephone & water Payable - -
2-1104 Value Added Tax-Out (VAT Out) - 20,345,000.00
2-1105 Income Tax Payable - -
2-1106 Devidend Payable - -
2-1107 Other Current Liabilities - -
2-1100 Bank Loan - 300,506,888.76
3-1000 Common Stock - 150,000,000.00
3-1001 Retained Earnings - 987,011,521.28
3-1002 Devidend - -
3-1003 Income Summary - -
4-1000 Sales - 1,350,360,000.00
4-1001 Sales Discounts 20,255,400.00 -
4-1002 Sales Expense 31,058,280.00 -
5-1000 Cost of goods sold 675,180,000.00 -
6-1100 Wages & Salaries Expense 50,000,000.00 -
6-1101 Uncollectible Account - -
6-1102 Depreciation Expence-Vehicle - -
6-1103 Advertising Expense 1,375,000.00 -
6-1104 Rent Expense - -
6-2100 Wages & Salaries Expense 165,000,000.00 -
6-2101 Electricity, Telephone & water Expense 7,470,000.00 -
6-2102 Maintenance Expense 1,221,000.00 -
6-2103 Newspaper & Administrative Expense 858,000.00 -
6-2104 Income Tax Expense - -
6-2105 Depreciation Expence-Equipment - -
6-2106 Suplies Expense - -
6-2107 Other General & Administrative Expense 325,000.00 -
8-1000 Interest Revenue - 3,652,000.00
8-1002 Other Income - 354,000.00
9-1000 Bank Charges 165,000.00 -
9-1001 Interest Expense 36,940,503.79 -
9-1002 Other Expense 254,000.00 -
3,494,984,535.04 3,494,984,535.04
ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE
10000 Assets H
11000 Current Assets H
11100 Petty Cash
11101 Cash In bank
11102 Account Receivable
11103 Allowance For Uncollectible Accounts
11104 Employee Receivable
11105 Other Receivable
11106 Merchandise Inventory
11107 Office Supplies
11108 Value Added Tax-In (VAT In)
11109 Prepaid Income Tax
11110 Prepaid Rent
11111 Deposit Paid
12000 Fixed Assets H
12100 Land
12101 Vehicle
12102 Accumulated Depreciation-Vehicle
12103 Equipment
12104 Accumulated Depreciation-Equipment
13000 Other Assets H
13100 Building In Process
20000 Liabilities H
21000 Current Liabilities H
21100 Account Payable
21101 Customer Deposit
21102 Wages & Salaries Payable
21103 Electricity, Telephone & water Payable
21104 Value Added Tax-Out (VAT Out)
21105 Income Tax Payable
21106 Devidend Payable
21107 Other Current Liabilities
22000 Long Term Liabilities H
22101 Bank Loan
30000 Equity H
31000 Common Stock
31001 Retained Earnings
31002 Devidend
31003 Income Summary
40000 Income H
41000 Sales
41001 Sales Discounts
41002 Sales Expense
50000 Cost of goods sold H
51000 Cost of goods sold
60000 Expense H
61000 Sales Expense H
61100 Wages & Salaries Expense
61101 Uncollectible Account
61102 Depreciation Expence-Vehicle
61103 Advertising Expense
61104 Rent Expense
62000 General & Administrative Expense H
62100 Wages & Salaries Expense
62101 Electricity, Telephone & water Expense
62102 Maintenance Expense
62103 Newspaper & Administrative Expense
62104 Income Tax Expense
62105 Depreciation Expence-Equipment
62106 Suplies Expense
62107 Other General & Administrative Expense
80000 Other Income H
81000 Interest Revenue
81001 Other Income
90000 Other Expense H
91000 Bank Charges
91001 Interest Expense
91002 Other Expense
ACCOUNT TYPE
Assets
Assets
Bank
Bank
Account Receivable
Account Receivable
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Assets
Fixed Assets
Liabilities
Liabilities
Account Payable
Other Current Liabilities
Other Current Liabilities
Other Current Liabilities
Other Current Liabilities
Other Current Liabilities
Other Current Liabilities
Other Current Liabilities
Liabilities
Long Term Liabilities
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Cost of Sales
Cost of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense