LEVEL 1 DESCRIPTION LEVEL 2 DESCRIPTION LEVEL 3

1000 ASSET 1100 NON CURRENT ASSET - FIXED ASSETS 1110

ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1120
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1130
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1140
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1150
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1160
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1170
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1180
ASSET NON CURRENT ASSET - FIXED ASSETS
ASSET NON CURRENT ASSET - FIXED ASSETS 1190
ASSET 1200 NON CURRENT ASSET - INTANGIBLE ASSETS 1210
ASSET NON CURRENT ASSET - INTANGIBLE ASSETS
ASSET 1300 NON CURRENT ASSET - OPERATING LEASES 1310
ASSET NON CURRENT ASSET - OPERATING LEASES
ASSET 1400 NON CURRENT ASSET - GOODWILL 1410
ASSET 1500 NON CURRENT ASSET - INVESTMENTS 1510
ASSET 1600 CURRENT ASSET - CYLINDERS 1610
ASSET CURRENT ASSET - CYLINDERS
ASSET CURRENT ASSET - CYLINDERS
ASSET CURRENT ASSET - CYLINDERS
ASSET CURRENT ASSET - CYLINDERS
ASSET CURRENT ASSET - CYLINDERS
ASSET 1700 CURRENT ASSET - INVENTORY 1710
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY 1720
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY 1730
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET CURRENT ASSET - INVENTORY
ASSET 1800 CURRENT ASSET - RECEIVABLES 1810
ASSET CURRENT ASSET - RECEIVABLES
 ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES 1820
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES 1830
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES
ASSET CURRENT ASSET - RECEIVABLES 1840
ASSET CURRENT ASSET - RECEIVABLES 1850
ASSET CURRENT ASSET - RECEIVABLES 1860
ASSET CURRENT ASSET - RECEIVABLES 1870
ASSET CURRENT ASSET - RECEIVABLES 1870
ASSET CURRENT ASSET - RECEIVABLES 1870
ASSET 1900 CURRENT ASSET - BANK AND CASH 1910
ASSET CURRENT ASSET - BANK AND CASH
ASSET CURRENT ASSET - BANK AND CASH
ASSET CURRENT ASSET - BANK AND CASH
ASSET CURRENT ASSET - BANK AND CASH
ASSET CURRENT ASSET - BANK AND CASH
ASSET CURRENT ASSET - BANK AND CASH

2000 LIABILITIES 2100 CURRENT LIABILITIES 2110

LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES 2120
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES 2130
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
 LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES 2140
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES 2160
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES
LIABILITIES CURRENT LIABILITIES 2170
LIABILITIES CURRENT LIABILITIES
LIABILITIES 2500 NON CURRENT LIABILITIES 2510
LIABILITIES NON CURRENT LIABILITIES
LIABILITIES NON CURRENT LIABILITIES 2520
LIABILITIES NON CURRENT LIABILITIES
LIABILITIES NON CURRENT LIABILITIES 2530
LIABILITIES NON CURRENT LIABILITIES
LIABILITIES NON CURRENT LIABILITIES 2540
LIABILITIES NON CURRENT LIABILITIES
LIABILITIES NON CURRENT LIABILITIES 2550
LIABILITIES NON CURRENT LIABILITIES 2560
LIABILITIES NON CURRENT LIABILITIES 2570

3000 OWNERS EQUITY 3100 OWNERS EQUITY 3110

OWNERS EQUITY OWNERS EQUITY
OWNERS EQUITY OWNERS EQUITY
OWNERS EQUITY OWNERS EQUITY
OWNERS EQUITY OWNERS EQUITY
OWNERS EQUITY OWNERS EQUITY
OWNERS EQUITY OWNERS EQUITY

4000 REVENUE 4100 BULK SALES 4110

REVENUE BULK SALES
REVENUE 4200 RETAIL SALES 4210
REVENUE RETAIL SALES
REVENUE RETAIL SALES
REVENUE 4300 OPERATING REVENUE 4310
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
 REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE OPERATING REVENUE
REVENUE 4400 CONSULTANCY REVENUE 4410

5000 EXPENSES 5100 DIRECT EXPENSES 5110

EXPENSES DIRECT EXPENSES 5120
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES 5130
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES 5140
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
 EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES 5150
EXPENSES DIRECT EXPENSES 5160
EXPENSES DIRECT EXPENSES 5190
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES
EXPENSES DIRECT EXPENSES

5000 EXPENSES 5200 INDIRECT EXPENSES 5210

EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES 5220
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
 EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES
EXPENSES INDIRECT EXPENSES

5000 EXPENSES 5300 Depreciation and Amortisation 5310

EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation
EXPENSES Depreciation and Amortisation 5320
EXPENSES Depreciation and Amortisation

5000 EXPENSES 5400 Sundry Income 5410

EXPENSES Sundry Income

5000 EXPENSES 5500 Finance Cost 5510

EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
EXPENSES Finance Cost
DESCRIPTION LEVEL 4
Land - Leasehold 1111
Land - Leasehold
Land - Freehold 1121
Land - Freehold
Buildings 1131
Buildings
Furniture & Fixtures 1141
Furniture & Fixtures
Plant and Machinery 1151
Plant and Machinery
Vehicles 1161
Vehicles
Tools & Equipment 1171
Tools & Equipment
Computers 1181
Computers
Capital Work In Progress 1191
Intangible Assets 1211
Intangible Assets
Operating Lease Prepayment 1311
Operating Lease Prepayment
Goodwill 1411
Investment 1511
Cylinders 1611
Cylinders
Cylinders
Cylinders
Cylinders
Cylinders
Inventory-Trade 1711
Inventory-Trade
Inventory-Trade
Inventory-Trade
Inventory- Manufacturing 1721
Inventory- Manufacturing 1722
Inventory- Manufacturing 1723
Inventory- Manufacturing
Inventory-Non Trade 1731
Inventory-Non Trade
Inventory-Non Trade
Inventory-Non Trade
Inventory-Non Trade
Trade receivables 1811
Trade receivables
Trade receivables
Other Receivables 1821
Other Receivables 1822
Other Receivables 1823
Other Receivables 1824
Other Receivables 1825
Other Receivables 1826
Other Receivables 1827
Prepayments 1831
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Deferred Charges 1841
Advances to Directors 1851
Inter Company 1861
Deposit 1871
Deposit 1871
Deposit 1871
Bank and Cash 1911
Bank and Cash
Bank and Cash 1912
Bank and Cash
Bank and Cash 1918
Bank and Cash
Bank and Cash 1919

Trade Payables 2111

Trade Payables
Trade Payables
Payroll Payables 2121
Payroll Payables
Payroll Payables
Payroll Payables
Payroll Payables
Payroll Payables
Payroll Payables 2122
Other Payables 2131
Other Payables
Other Payables
Other Payables 2132
Other Payables 2133
Other Payables 2134
Other Payables 2135
Other Payables 2136
Other Payables
Other Payables 2137
Other Payables 2138
Other Payables 2139
Short Term Loans 2141
Short Term Loans 2142
Short Term Loans 2143
Short Term Loans 2144
Short Term Loans
Short Term Loans
Cylinder Deposits 2161
Cylinder Deposits
Cylinder Deposits
Letters of Credit 2171
Letters of Credit 2172
Long term loans 2511
Long term loans 2512
Finance Lease 2521
Finance Lease 2522
Long Term Letters of Credit 2531
Long Term Letters of Credit 2532
Import Financing 2541
Import Financing 2542
Advance from directors 2551
Shareholders Loans 2561
Deferred Income 2571

OWNERS EQUITY 3111

OWNERS EQUITY 3112
OWNERS EQUITY 3113
OWNERS EQUITY 3114
OWNERS EQUITY 3115
OWNERS EQUITY 3116
OWNERS EQUITY

TRADE INCOME 4111

TRADE INCOME 4112
TRADE INCOME 4211
TRADE INCOME
TRADE INCOME
TRADE INCOME 4311
TRADE INCOME
TRADE INCOME
TRADE INCOME 4312
TRADE INCOME
TRADE INCOME
TRADE INCOME 4313
TRADE INCOME
TRADE INCOME
TRADE INCOME
TRADE INCOME
TRADE INCOME
TRADE INCOME 4411

Cost of Goods 5111

Direct Costs - Salaries 5121
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries 5122
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries
Direct Costs - Salaries 5123
Direct Costs - Salaries 5124
Direct Costs - Salaries 5125
Direct Costs - Salaries 5126
Direct Costs - Salaries 5127
Direct Costs - Salaries 5128
Manufacturing Costs 5131
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs
Manufacturing Costs 5132
Manufacturing Costs
Transport 5141
Transport
Transport
Transport
Transport
Transport 5142
Transport
Direct Costs - Hospitality 5151
Direct Costs - Loss/Gain Stock 5151
Other Direct Costs 5191
Other Direct Costs 5192
Other Direct Costs
Other Direct Costs

Indirect Costs - Salaries 5211

Indirect Costs - Salaries
Indirect Costs - Salaries
Indirect Costs - Salaries 5212
Indirect Costs - Salaries 5213
Indirect Costs - Salaries
Indirect Costs - Salaries 5214
Indirect Costs - Salaries 5215
Indirect Costs - Salaries 5216
Indirect Costs - Salaries 5217
Indirect Costs - Salaries 5218
Indirect Costs - Salaries 5219
Indirect Expenses- Genera Admin 5221
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin 5222
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin 5223
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin 5224
Indirect Expenses- Genera Admin 5225
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin 5226
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin 5227
Indirect Expenses- Genera Admin 5228
Indirect Expenses- Genera Admin 5229
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin
Indirect Expenses- Genera Admin

Depreciation Charges 5311

Depreciation Charges
Depreciation Charges
Depreciation Charges
Depreciation Charges
Depreciation Charges
Depreciation Charges
Amortisation 5321
Amortisation

Sundry Income 5411

Sundry Income

Interest Charges, Finance Costs and Taxation 5511

Interest Charges, Finance Costs and Taxation 5512
Interest Charges, Finance Costs and Taxation
Interest Charges, Finance Costs and Taxation
Interest Charges, Finance Costs and Taxation
Interest Charges, Finance Costs and Taxation
Interest Charges, Finance Costs and Taxation 5513
Interest Charges, Finance Costs and Taxation 5513
Interest Charges, Finance Costs and Taxation 5514
Interest Charges, Finance Costs and Taxation 5515
Interest Charges, Finance Costs and Taxation 5516
Interest Charges, Finance Costs and Taxation 5517
DESCRIPTION LEVEL 5
Land - Leasehold 1111-001
Land - Leasehold 1111-002
Land - Freehold 1121-001
Land - Freehold 1121-002
Buildings 1131-001
Buildings 1131-002
Furniture & Fixtures 1141-001
Furniture & Fixtures 1141-002
Plant and Machinery 1151-001
Plant and Machinery 1151-002
Vehicles 1161-001
Vehicles 1161-002
Tools & Equipment 1171-001
Tools & Equipment 1171-002
Computers 1181-001
Computers 1181-002
Capital Work In Progress 1191-001
Software 1211-001
Software 1211-002
Operating Lease Prepayment 1311-001
Operating Lease Prepayment 1411002
Goodwill 1411-001
Investment 1511-001
Cylinders 1611-001
Cylinders 1611-002
Cylinders 1611-003
Cylinders 1611-004
Cylinders 1611-005
Cylinders 1611-006
Inventory-Trade 1711-001
Inventory-Trade 1711-002
Inventory-Trade 1711-003
Inventory-Trade 1711-004
Inventory- Materials 1721-001
Inventory- Working in Progress 1722-001
Invetory - Finished Goods 1723-001
Invetory - Finished Goods 1723-002
Inventory-Non Trade 1731-001
Inventory-Non Trade 1731-002
Inventory-Non Trade 1731-003
Inventory-Non Trade 1731-004
Inventory-Non Trade 1731-005
Trade Receivable 1811-001
Trade Receivable 1811-002
Trade Receivable 1811-003
VAT 1821-001
Accounts Receivable - Sundry Debtors 1822-001
Withholding Tax recoverable 1823-001
Interest Receivable 1824-001
Customs Duty 1825-001
Accounts Receivable - Staff Advances/Imprests 1826-001
Accrued Income 1827-001
Prepayments 1831-001
Prepayments 1831-002
Prepayments 1831-003
Prepayments 1831-004
Prepayments 1831-005
Prepayments 1831-006
Deferred Charges 1841-001
Advances to Directors 1851-001
Inter Company 1861-001
Deposit 1871-001
Deposit 1871-002
Deposit 1871-003
Petty Cash 1911-001
Petty Cash 1911-002
Equity Bank 1912-001
Equity Bank 1912-002
Mobile Money 1918-001
Mobile Money 1918-002
Cash In Transit 1919-001

Trade Payable 2111-001

Trade Payable 2111-002
Trade Payable 2111-003
Payroll Deductions 2121-001
Payroll Deductions 2121-002
Payroll Deductions 2121-003
Payroll Deductions 2121-004
Payroll Deductions 2121-005
Payroll Deductions 2121-006
Salary Payables 2122-001
VAT 2131-001
VAT 2131-002
VAT 2131-003
Income Tax Payable 2132-001
Deferred Taxation 2133-001
Withholding Tax Payable 2134-001
Withholding VAT Payable 2135-001
Stock Accruals 2136-001
Stock Accruals 2136-002
General Accruals 2137-001
Leave Provision 2138-001
Dividends Payable 2139-001
Short Term Loan - Equity Bank 2141-001
Interest on Short Term Loans - Equity Bank 2142-001
Short Term Loan - Unrealised Exchange 2143-001
Short Term Loan - Related Parties 2144-001
Short Term Loan - Related Parties 2144-002
Short Term Loan - Related Parties 2144-003
Cylinder Deposit 2161-001
Cylinder Deposit 2161-002
Cylinder Deposit 2161-003
Letters of Credit- Equity Bank 2171-001
Interest on letters of Credit- Equity Bank 2172-001
Long Term Loan- Equity Bank 2511-001
Interest on Long Term Loan- Equity Bank 2512-001
Finance Lease- Equity Bank 2521-001
Interest on Finance Lease- Equity Bank 2522-001
Long Term Letters of Credit- Equity Bank 2531-001
Interest on Long Term letters of Credit- Equity Bank 2532-001
Import Financing- Equity Bank 2541-001
Interest on Import Financing- Equity Bank 2542-001
Advance from Directors 2551-001
Shareholders Loans 2561-001
Deferred Income 2571-001

Revaluation reserve 3111-001

Paid in Capital 3112-001
Translation Reserve 3113-001
Retained Earnings for the period 3114-001
YTD Net Income 3115-001
Share Capital 3116-001
Share Capital 3116-002

Revenue - LPG Sales Utility 4111-001

Revenue - LPG Sales Bulk 4112-001
Revenue - LPG Retail Sales 4211-001
Revenue - LPG Retail Sales 4211-002
Revenue - LPG Retail Sales 4211-003
Revenue - Cylinder Sales 4311-001
Revenue - Cylinder Sales 4311-002
Revenue - Cylinder Sales 4311-003
Revenue - Cylinder Filling 4312-001
Revenue - Cylinder Filling 4312-002
Revenue - Cylinder Filling 4312-003
Revenue - Repairs/Revalidation 4313-001
Revenue - Repairs/Revalidation 4313-002
Revenue - Repairs/Revalidation 4313-003
Revenue - Repairs/Revalidation 4313-004
Revenue - Repairs/Revalidation 4313-005
Revenue - Repairs/Revalidation 4313-006
Revenue - Consultancy 4411-001

Cost of Goods - LPG 5111-001

Direct Wages 5121-001
Direct Wages 5121-002
Direct Wages 5121-003
Direct Wages 5121-004
Direct Wages 5121-005
Direct Wages 5121-006
Overtime 5122-001
Overtime 5122-002
Overtime 5122-003
Overtime 5122-004
Overtime 5122-005
Overtime 5122-006
Vacation-Holiday Pay 5123-001
Leave pay 5124-001
Pension 5125-001
NSSF 5126-001
Staff Medical Scheme 5127-001
Staff Welfare 5128-001
Cost of Materials 5131-001
Cost of Materials 5131-002
Cost of Materials 5131-003
Cost of Materials 5131-004
Cost of Materials 5131-005
Cost of Materials 5131-006
Cost of Materials 5131-007
Cost of Materials 5131-008
Cost of Materials 5131-009
Cost of Materials 5131-010
Utilities 5132-001
Utilities 5132-002
Logistics 5141-001
Logistics 5141-002
Logistics 5141-003
Logistics 5141-004
Logistics 5141-005
Workshop 5142-001
Workshop 5142-002
Hospitality 5151-001
Loss/Gain Stock 5161-001
Stock Written Off 5191-001
Miscellaneous 5192-001
Miscellaneous 5192-002
Miscellaneous 5192-003

Indirect Wages 5211-001

Indirect Wages 5211-002
Indirect Wages 5211-003
Overtime 5212-001
Leave Pay 5213-001
Leave Pay 5213-002
Staff Medical Scheme 5214-001
Staff Welfare 5215-001
Staff Benefits 5216-001
Pension 5217-001
FRINGE BENEFIT TAX 5218-001
NSSF 5219-001
Marketing/PR Expenses 5221-001
Marketing/PR Expenses 5221-002
Marketing/PR Expenses 5221-003
Marketing/PR Expenses 5221-004
Professional Fees 5222-001
Professional Fees 5222-002
Professional Fees 5222-003
Professional Fees 5222-004
Professional Fees 5222-005
Administration Costs 5223-001
Administration Costs 5223-002
Administration Costs 5223-003
Administration Costs 5223-004
Administration Costs 5223-005
Administration Costs 5223-006
Corporate Social Responsibility 5224-001
Permits, Rates and Rents 5225-001
Permits, Rates and Rents 5225-002
Permits, Rates and Rents 5225-003
Permits, Rates and Rents 5225-004
Utilities 5226-001
Utilities 5226-002
Travel 5227-001
Insurance 5228-001
Other Indirect Expenses 5229-001
Other Indirect Expenses 5229-002
Other Indirect Expenses 5229-003
Other Indirect Expenses 5229-004
Other Indirect Expenses 5229-005
Other Indirect Expenses 5229-006
Other Indirect Expenses 5229-007
Other Indirect Expenses 5229-008
Other Indirect Expenses 5229-009
Other Indirect Expenses 5229-010
Other Indirect Expenses 5229-011
Other Indirect Expenses 5229-012
Other Indirect Expenses 5229-013
Other Indirect Expenses 5229-014
Other Indirect Expenses 5229-015
Other Indirect Expenses 5229-016

Depreciation 5311-001
Depreciation 5311-002
Depreciation 5311-003
Depreciation 5311-004
Depreciation 5311-005
Depreciation 5311-006
Depreciation 5311-007
Amortisation 5321-001
Amortisation 5321-002

Sundry Income 5411-001

Sundry Income 5411-002

Commitment & Arrangement fee 5511-001

Interest 5512-001
Interest 5512-002
Interest 5512-003
Interest 5512-004
Interest 5512-005
Forex Gain/ (Loss) 5513-001
Forex Gain/ (Loss) 5513-002
Remeasurement Gain/ Loss 5514-001
Dividends 5515-001
Deferred Taxation 5516-001
Income Tax Payable 5517-001
DESCRIPTION
Land - Leasehold
Accumulated Amrtz Land Lease Hold
Land - Freehold
Accumulated Dep'n Land Freehold
Buildings Cost
Accumulated Dep'n Buildings
Furniture & Fixtures Cost
Accumulated Dep'n Furniture and Fixtures
Plant and Machinery Cost
Accumulated Dep'n Plant and Machinery
Vehicles Cost
Accumulated Dep'n Vehicles
Tools & Equipment Cost
Accumulated Dep'n Tools & Equipment
Computers Cost
Accumulated Dep'n on Computers
Capital Work In Progress
Software
Amortisation on Software
Operating Lease Prepayment Cost
Amortisation of operating lease rentals
Goodwill
Investment in Subsidiary
Cylinder Cost 6kg
Cylinder Cost 13kg
Cylinder Cost 50kg
Accumulated Dep'n on Cylinder 6Kg
Accumulated Dep'n on Cylinder 13Kg
Accumulated Dep'n on Cylinder 50Kg
LPG Inventory
LPG Inventory - Stock In Transit
LPG Inventory - Stock at Customer
Parts Inventory
Inventory- Steel
inventory- Working in Progress
Invetory - Finished Goods
Invetory - Finished Goods for Sale Stock in Transit
Inventory - Spare Parts
Inventory - Civil Works
Inventory - Office Supplies and Sundry Items
Inventory - Stock in Transit - Non trade
Provision for slow moving stock - Non Trade
Accounts Receivable-Trade Debt
Accounts Receivable - Unrealised Exchange
Provision for Bad and Doubtful
VAT on Sales
Accounts Receivable - Sundry Debtors
Withholding Tax recoverable
Interest Receivable
Customs Duty
Accounts Receivable - Staff Advances/Imprests
Accrued Income
Prepaid Insurance
Advance to Suppliers
General Prepayments
Prepaid Rent
Prepaid Interest
Prepaid Licenses
Deferred Charges
Advances to Directors
Inter Company
Deposit
Deposit - Rent
Deposit - Performance Guarantee
Petty Cash
Petty Cash USD
Equity Bank USD
Equiy Bank KSH
Mpesa
Airtel Money
Cash In Transit

Accounts Payable-Trade
Accounts Payable - Unrealised Exchange
Accounts Payable - Sundry Item
PAYE Payable
NSSF Payable
Pension Payable
NHIF Payable
SACCO payable
HELB Payable
Salary Payables
VAT on Purchases
VAT Control Account
Non-Claimable Input tax
Income Tax Payable
Deferred Taxation
Withholding Tax Payable
Withholding VAT Payable
Stock Accruals - Trade
Stock Accruals - Non Trade
General Accruals
Leave Provision
Dividends Payable
Short Term Loan- Equity
Interest on Short Term Loans - Equity Bank
Short Term Loan - Unrealised Exchange
One Petroleum Limited
One Gas Limited
Africa Gas and Oil Limited (AGOL)
Cylinder Deposit 50 Kg
Cylinder Deposit 13 Kg
Cylinder Deposit 6 Kg
Letters of Credit- Equity Bank
Interest on letters of Credit- Equity Bank
Long Term Loan- Equity Bank
Interest on Long Term Loan- Equity Bank
Finance Lease- Equity Bank
Interest on Finance Lease- Equity Bank
Long Term Letters of Credit- Equity Bank
Interest on Long Term letters of Credit- Equity Bank
Import Financing- Equity

Advance from Directors

Shareholders Loans - (Shareholder)
Deferred Income

Revaluation reserve
Paid in Capital
Translation Reserve
Retained Earnings for the period
YTD Net Income
Share Capital Account
Share Premium Capital Account

Revenue - LPG Sales Utility

Revenue - LPG Sales Bulk
FilledCylinder Sales - 6kgs
FilledCylinder Sales - 13kgs
FilledCylinder Sales - 50kgs
Cylinder Sales - 6kgs
Cylinder Sales - 13kgs
Cylinder Sales - 50kgs
Cylinder Filling - 6kgs
Cylinder Filling - 13kgs
Cylinder Filling - 50kgs
Cylider Repairs - 6kgs
Cylider Repairs - 13kgs
Cylider Repairs - 50kgs
Cylider Revalidation - 6kgs
Cylider Revalidation - 13kgs
Cylider Revalidation - 50kgs
Engineering Consultancy

Cost of Goods - LPG

Direct Wages - Sales
Direct Wages - Operations
Direct Wages - Maintenance
Direct Wages - Warehouse
Direct Wages - Security
Direct Wages - Transport
Overtime - Sales
Overtime-Operation
Overtime-Maintenance
Overtime-Warehouse
Overtime-Security
Overtime-Transport
Vacation-Holiday Pay
Leave pay
Pension
NSSF
Staff Medical Scheme
Staff Welfare
Cost of Materials - Cylinder Purchase Variance A/C
Cost of Materials - Steel Coil
Cost of Materials - Valve Boss Material
Cost of Materials - Valve Guard Foot Ring Material
Cost of Materials - Valve for Cylinder
Cost of Materials - Deep Drawings Lubricants
Cost of Materials - Degreasing Detergent
Cost of Materials - Conveyors and Transfer Towers
Cost of Materials - Silos and Control Room
Cost of Materials - Port Quay
Electricty
Water
Transport - Fuel
Transport - Lubes
Transport - Other consumables
Clearing and Forwarding Charges
3rd Party Freight
Workshop - Spares
Workshop - Repairs and Maintenance
Hospitality - Greeen Energy Limited (GEL)
Loss/Gain Stock
Stock Written Off
Other Consumables
Hire of Mobile Equipment
Inspection and Verification Charges

Indirect Wages - Administration

Indirect Wages - Board of Directors
Indirect Wages - Bonus
Indirect - Overtime
Vacation-Holiday Pay
Leave Pay
Staff Medical Scheme
Staff Welfare
Staff Benefits
Pension
FRINGE BENEFIT TAX
NSSF
Marketing/PR - TV
Marketing/PR - Billboards
Marketing/PR - Printing
Marketing/PR - Branding
Accounting, Taxation and Legal Fees
Secretarial Fees
Audit Fees
Consultancy Fees
Other Professional Fees
Janitorial/Cleaning Service
Office Supplies
Printing and Stationery
Sundry Repair of Office
Postage
Communication Costs
Corporate Social Responsibility
Office and Warehouse Rent
MCM Plot Rates
Licenses/Work Permit/Special&Port Passes
Dues/Subscriptions and Registration Fees
Utilities - Electricity
Utilities - Water
Travel Costs
Insurance general
Agency Fees
Entertainment-Business Dev
Bad Debts
Bank Service Charges
Bad Cheques
Equipment Rental
Vehicle Runnings Costs
Miscellaneous Expenses
Directors Fees & Board Costs
Project Development
Training & Staff Development
Taxation Penalties
Indirect Unclaimable input VAT
Bond costs
Loss/(Gain) on sale of Assets
Fines & Penalties

Dep'n Buildings
Dep'n Furniture and Fixtures
Dep'n Plant and Machinery
Dep'n Vehicles
Dep'n Tools & Equipment
Dep'n Computers
Dep'n Cylinders
Amortisation of Intangible Assets
Amortisation of Operating Leases

Interest Earned
Miscellaneous - Finance Cost Receivable

Commitment & Arrangement fee

Interest on Short Term Loans
Interest on Long Term Loans
Interest on Finance Lease
Interest on Letters of Credit
Interest Charge General
Realised Forex Gain/ (Loss)
Unrealised Forex Gain/ (Loss)
Remeasurement Gain/ Loss
Dividends
Deferred Taxation
Income Tax Payable