Inventory

Item Code Item Name

0010AA Super (Coffee)
0010BB Super One (Coffee)
0010CC One Tea (Tean)
0010DD One Tea (Milk)
0010EE Old Town Coffee (Classic)
0010EEa Old Town Coffee (Hanunlt)
0010FF David Top (White)
0010FFa David Top (Black)
0010GG Overtine
0010GGa Overtine Maltmilk
0010HH Sunday (Coffee)
0010HHa Sunday (Tea)
0010HHb Sunday (Mix)
0010II Gold roast Coffee
0010IIa Mikko Coffee

Purchase Transaction

Item Code Item Name Oty Cost Per Unit Amount

0010AA Super (Coffee) 210 2,500 525,000
0010BB Super One (Coffee) 220 2,800 616,000
0010CC One Tea (Tean) 100 3,000 300,000
0010DD One Tea (Milk) 250 3,000 750,000
0010EE Old Town Coffee (Classic) 240 6,000 1,440,000
0010EEa Old Town Coffee (Hanunlt) 170 7,000 1,190,000
0010FF David Top (White) 150 11,000 1,650,000
0010FFa David Top (Black) 120 12,000 1,440,000
Total 7,911,000

UnielivererCo.,Ltd

Item Code Item Name Oty Cost Per Unit Amount

0010GG Overtine 100 4,000 400,000
0010GGa Overtine Maltmilk 120 5,500 660,000
0010HH Sunday (Coffee) 250 3,000 750,000
0010HHa Sunday (Tea) 75 2,900 217,500
0010HHb Sunday (Mix) 140 3,000 420,000
0010II Gold roast Coffee 50 4,200 210,000
0010IIa Mikko Coffee 145 1,200 174,000
0010AA Super (Coffee) 4,800 2,500 12,000,000
Total 14,831,500

China Agent
Item Code Item Name Oty Cost Per Unit Amount
0010BB Super One (Coffee) 100 2,800 280,000
0010CC One Tea (Tean) 120 3,000 360,000
0010DD One Tea (Milk) 250 3,000 750,000
0010EE Old Town Coffee (Classic) 75 6,000 450,000
0010FF David Top (White) 140 11,000 1,540,000
0010FFa David Top (Black) 50 12,000 600,000
Total 3,980,000

Paid to Supplier

Date Supplier Name Ref No Amount

10-Apr-21 DKSH Co.,Ltd 1,000 1,500,000
12-Apr-21 Unieliverer Co.,Ltd 2,000 1,200,000
17-Apr-21 China Agent 3,000 1,000,000
18-Apr-21 DKSH Co.,Ltd 4,000 500,000
18-Apr-21 Unieliverer Co.,Ltd 5,000 200,000
18-Apr-21 China Agent 6,000 500,000

Sale Transaction

City Mart
Item Code Item Name Oty Cost Per Unit Amount
0010AA Super (Coffee) 60 5,760 345,600
0010BB Super One (Coffee) 50 3,360 168,000
0010CC One Tea (Tean) 100 3,600 360,000
0010DD One Tea (Milk) 150 3,600 540,000
0010FF David Top (White) 100 13,200 1,320,000
0010FFa David Top (Black) 20 14,400 288,000
Total 3,021,600

ABC Convience Store

Item Code Item Name Oty Cost Per Unit Amount
0010GG Overtine 60 4,800 288,000
0010GGa Overtine Maltmilk 50 6,600 330,000
0010HH Sunday (Coffee) 120 3,600 432,000
0010HHa Sunday (Tea) 25 3,480 87,000
0010HHb Sunday (Mix) 100 3,600 360,000
0010AA Super (Coffee) 1,200 5,760 6,912,000
Total 8,409,000
Ocean
Item Code Oty Cost Per Unit Amount
0010FF David Top (White) 10 13,200 132,000

Receive from Supplier

Date Supplier Name Ref No Amount
18-Apr-21 City Mart 1,000,000
19-Apr-21 ABC Convience Store 1,000,000
19-Apr-21 City Mart 500,000
22-Apr-21 ABC Convience Store 1,000,000
 IN Out Bal
DKSH 7,911,000.00 1,500,000.00 6,411,000.00
Unieliverer Co.,Ltd 14,831,500.00 1,400,000.00 13,431,500.00
China Agent 3,980,000.00 1,500,000.00 2,480,000.00
 Customer Items
0010AA City Mart Super (Coffee) 60.00 5,760.00
0010BB City Mart Super One (Coffee) 50.00 3,360.00
0010CC City Mart One Tea (Tean) 100.00 3,600.00
0010DD City Mart One Tea (Milk) 150.00 3,600.00
0010FF City Mart David Top (White) 100.00 13,200.00
0010FFa City Mart David Top (Black) 20.00 14,400.00
0010GG ABC Convience Store Overtine 60.00 4,800.00
0010GGa ABC Convience Store Overtine Maltmilk 50.00 6,600.00
0010HH ABC Convience Store Sunday (Coffee) 120.00 3,600.00
0010HHa ABC Convience Store Sunday (Tea) 25.00 3,480.00
0010HHb ABC Convience Store Sunday (Mix) 100.00 3,600.00
0010AA ABC Convience Store Super (Coffee) 1,200.00 5,760.00
0010FF Ocean David Top (White) 10.00 13,200.00

Receivable Paid Bl
City Mart 3021600
ABC Convience Store 8409000
Ocean 132000
`
 345,600.00
168,000.00
360,000.00
540,000.00
1,320,000.00
288,000.00
288,000.00
330,000.00
432,000.00
87,000.00
360,000.00
6,912,000.00
132,000.00
AC name Supplier Supplier
Payable DKSH DKSH
Cash In Hand DKSH DKSH
Payable Unieliverer Co.,Ltd Unieliverer Co.,Ltd
Cash In Hand Unieliverer Co.,Ltd Unieliverer Co.,Ltd
Payable China Agent China Agent
Cash In Hand China Agent China Agent
Payable DKSH Co.,Ltd DKSH Co.,Ltd
Cash In Hand DKSH Co.,Ltd DKSH Co.,Ltd
Payable Unieliverer Co.,Ltd Unieliverer Co.,Ltd
Cash In Hand Unieliverer Co.,Ltd Unieliverer Co.,Ltd
Payable China Agent China Agent
Cash In Hand China Agent China Agent
Receivable City Mart City Mart
Cash In Hand City Mart City Mart
Receivable ABC Convience Stor ABC Convience Stor
Cash In Hand ABC Convience Stor ABC Convience Stor
Receivable City Mart City Mart
Cash In Hand City Mart City Mart
Receivable ABC Convience Stor ABC Convience Stor
Cash In Hand ABC Convience Stor ABC Convience Stor
Capital Capital
Cash In Hand Capital
Registration and License Registration and Lic
Cash In Hand Registration and Lic
Tax Tax
Cash In Hand Tax
Colsultant fees Colsultant fees
Cash In Hand Colsultant fees
Motor Vehicle Motor Vehicle
Cash In Hand Motor Vehicle
Printer Printer
Cash In Hand Printer
Printing Printing
Cash In Hand Printing
Stationery Stationery
Cash In Hand Stationery
Taxi Taxi
Cash In Hand Taxi
Commerical Tax Commerical Tax
Cash In Hand Commerical Tax
Computer Computer
Cash In Hand Computer
Cleaning Exp Cleaning Exp
Cash In Hand Cleaning Exp
Repair and Matainence Repair and Matainence
Cash In Hand Repair and Matainence
Meal Allowance Meal Allowance
Cash In Hand Meal Allowance
Funiture Funiture
Cash In Hand Funiture
Drawing Drawing
Cash In Hand Drawing
Petrol Petrol
Cash In Hand Petrol
Salary Salary
Cash In Hand Salary
Purchase
Purchase
Purchase
Sale
Sale
Sale
Payable
Payable
Payable
Receivable
Receivable
Receivable
Closing stock
Inventory
 Dis Dr Cr
Paid to Supplier 1,500,000.00 - 1
Paid to Supplier - 1,500,000.00 1
Paid to Supplier 1,200,000.00 - 2
Paid to Supplier - 1,200,000.00 2
Paid to Supplier 1,000,000.00 - 3
Paid to Supplier - 1,000,000.00 3
Paid to Supplier 500,000.00 - 4
Paid to Supplier - 500,000.00 4
Paid to Supplier 200,000.00 - 5
Paid to Supplier - 200,000.00 5
Paid to Supplier 500,000.00 - 6
Paid to Supplier - 500,000.00 6
Receivable from Customer - 1,000,000.00 7
Receivable from Customer 1,000,000.00 - 7
Receivable from Customer - 1,000,000.00 8
Receivable from Customer 1,000,000.00 - 8
Receivable from Customer - 500,000.00 9
Receivable from Customer 500,000.00 - 9
Receivable from Customer - 1,000,000.00 10
Receivable from Customer 1,000,000.00 - 10
Capital Introduce - 1,000,000,000.00 11
Capital Introduce 1,000,000,000.00 - 11
License fees 250,000.00 - 12
License fees - 250,000.00 12
200,000.00 - 13
- 200,000.00 13
800,000.00 - 14
- 800,000.00 14
100,000,000.00 - 15
- 100,000,000.00 15
300,000.00 - 16
- 300,000.00 16
20,000.00 - 17
- 20,000.00 17
25,000.00 - 18
- 25,000.00 18
10,000.00 - 19
- 10,000.00 19
200,000.00 - 20
- 200,000.00 20
1,000,000.00 - 21
- 1,000,000.00 21
20,000.00 - 22
- 20,000.00 22
nd Matainence 25,000.00 - 23
nd Matainence - 25,000.00 23
50,000.00 - 24
- 50,000.00 24
500,000.00 - 25
- 500,000.00 25
200,000.00 - 26
- 200,000.00 26
20,000.00 - 27
- 20,000.00 27
1,500,000.00 - 28
- 1,500,000.00 28
7,911,000.00 -
14,831,500.00 -
3,980,000.00 -
- 3,021,600.00
- 8,409,000.00
- 132,000.00
- 7,911,000.00
- 14,831,500.00
- 3,980,000.00
3,021,600.00 -
8,409,000.00 -
132,000.00 -
- 19,985,000.00
19,985,000.00 -

1,171,790,100.00 1,171,790,100.00
AC name Dr Cr Bl
Payable B 4,900,000.00 26,722,500.00 - 21,822,500.00
Cash In Hand B 1,003,500,000.00 110,020,000.00 893,480,000.00
Receivable B 11,562,600.00 3,500,000.00 8,062,600.00
Capital B - 1,000,000,000.00 - 1,000,000,000.00
Motor Vehicle B 100,000,000.00 - 100,000,000.00
Computer B 1,000,000.00 - 1,000,000.00
Funiture B 500,000.00 - 500,000.00
Drawing B 200,000.00 - 200,000.00
Inventory B 19,985,000.00 - 19,985,000.00
Date Supplier Dis Dr
4/1/2023 Purchase Purchase from DKSH 7,911,000.00
4/1/2023 Purchase Purchase from Unieliverer Co.,Ltd 14,831,500.00
4/1/2023 Purchase Purchase from China Agent 3,980,000.00
4/1/2023 Sale Credit Sale -
4/1/2023 Sale Credit Sale -
4/1/2023 Sale Credit Sale -
4/1/2023 Payable Purchase from DKSH -
4/1/2023 Payable Purchase from Unieliverer Co.,Ltd -
4/1/2023 Payable Purchase from China Agent -
4/1/2023 Receivable Credit Sale 3,021,600.00
4/1/2023 Receivable Credit Sale 8,409,000.00
4/1/2023 Receivable Credit Sale 132,000.00
Cr

3,021,600.00
8,409,000.00
132,000.00
7,911,000.00
14,831,500.00
3,980,000.00
-
-
-
Inventory

Item Code Item Name opening purchase Sale Closing cost

0010AA Super (Coffee) - 5,010.00 1,260.00 3,750.00 12,525,000.00
0010BB Super One (Coffee) - 320.00 50.00 270.00 896,000.00
0010CC One Tea (Tean) - 220.00 100.00 120.00 660,000.00
0010DD One Tea (Milk) - 500.00 150.00 350.00 1,500,000.00
0010EE Old Town Coffee (Classic) - 315.00 - 315.00 1,890,000.00
0010EEa Old Town Coffee (Hanunlt) - 170.00 - 170.00 1,190,000.00
0010FF David Top (White) - 290.00 110.00 180.00 3,190,000.00
0010FFa David Top (Black) - 170.00 20.00 150.00 2,040,000.00
0010GG Overtine - 100.00 60.00 40.00 400,000.00
0010GGa Overtine Maltmilk - 120.00 50.00 70.00 660,000.00
0010HH Sunday (Coffee) - 250.00 120.00 130.00 750,000.00
0010HHa Sunday (Tea) - 75.00 25.00 50.00 217,500.00
0010HHb Sunday (Mix) - 140.00 100.00 40.00 420,000.00
0010II Gold roast Coffee - 50.00 - 50.00 210,000.00
0010IIa Mikko Coffee - 145.00 - 145.00 174,000.00
 Amount
2,500.00 12,525,000.00 9,375,000.00
2,800.00 896,000.00 756,000.00
3,000.00 660,000.00 360,000.00
3,000.00 1,500,000.00 1,050,000.00
6,000.00 1,890,000.00 1,890,000.00
7,000.00 1,190,000.00 1,190,000.00
11,000.00 3,190,000.00 1,980,000.00
12,000.00 2,040,000.00 1,800,000.00
4,000.00 400,000.00 160,000.00
5,500.00 660,000.00 385,000.00
3,000.00 750,000.00 390,000.00
2,900.00 217,500.00 145,000.00
3,000.00 420,000.00 120,000.00
4,200.00 210,000.00 210,000.00
1,200.00 174,000.00 174,000.00
26,722,500.00
19,985,000.00
Date Supplier Item Code Item Name Oty Cost Per Unit
4/1/2023 DKSH 0010AA Super (Coffee) 210.00 2,500.00
4/1/2023 DKSH 0010BB Super One (Coffee) 220.00 2,800.00
4/1/2023 DKSH 0010CC One Tea (Tean) 100.00 3,000.00
4/1/2023 DKSH 0010DD One Tea (Milk) 250.00 3,000.00
4/1/2023 DKSH 0010EE Old Town Coffee (Classic) 240.00 6,000.00
4/1/2023 DKSH 0010EEa Old Town Coffee (Hanunlt) 170.00 7,000.00
4/1/2023 DKSH 0010FF David Top (White) 150.00 11,000.00
4/1/2023 DKSH 0010FFa David Top (Black) 120.00 12,000.00
4/1/2023 Unieliverer Co.,Ltd 0010GG Overtine 100.00 4,000.00
4/1/2023 Unieliverer Co.,Ltd 0010GGa Overtine Maltmilk 120.00 5,500.00
4/1/2023 Unieliverer Co.,Ltd 0010HH Sunday (Coffee) 250.00 3,000.00
4/1/2023 Unieliverer Co.,Ltd 0010HHa Sunday (Tea) 75.00 2,900.00
4/1/2023 Unieliverer Co.,Ltd 0010HHb Sunday (Mix) 140.00 3,000.00
4/1/2023 Unieliverer Co.,Ltd 0010II Gold roast Coffee 50.00 4,200.00
4/1/2023 Unieliverer Co.,Ltd 0010IIa Mikko Coffee 145.00 1,200.00
4/1/2023 Unieliverer Co.,Ltd 0010AA Super (Coffee) 4,800.00 2,500.00
4/1/2023 China Agent 0010BB Super One (Coffee) 100.00 2,800.00
4/1/2023 China Agent 0010CC One Tea (Tean) 120.00 3,000.00
4/1/2023 China Agent 0010DD One Tea (Milk) 250.00 3,000.00
4/1/2023 China Agent 0010EE Old Town Coffee (Classic) 75.00 6,000.00
4/1/2023 China Agent 0010FF David Top (White) 140.00 11,000.00
4/1/2023 China Agent 0010FFa David Top (Black) 50.00 12,000.00
Amount
525,000.00
616,000.00
300,000.00
750,000.00
1,440,000.00
1,190,000.00
1,650,000.00
1,440,000.00
400,000.00
660,000.00
750,000.00
217,500.00
420,000.00
210,000.00
174,000.00
12,000,000.00
280,000.00
360,000.00
750,000.00
450,000.00
1,540,000.00
600,000.00

26,722,500.00
Sale 11,562,600.00

COS

Purchase 26,722,500.00
Closing stock 19,985,000.00
6,737,500.00
GP 4,825,100.00
Exp

Registration and License 250,000.00

Tax 200,000.00
Colsultant fees 800,000.00
Printer 300,000.00
Printing 20,000.00
Stationery 25,000.00
Taxi 10,000.00
Commerical Tax 200,000.00
Cleaning Exp 20,000.00
Repair and Matainence 25,000.00
Meal Allowance 50,000.00
Petrol 20,000.00
Salary 1,500,000.00
3,420,000.00
1,405,100.00
Registration and License
Tax
Colsultant fees
Printer
Printing
Stationery
Taxi
Commerical Tax
Cleaning Exp
Repair and Matainence
Meal Allowance
Petrol
Salary
Purchase
Sale
Closing stock