Type Number Description Type

Fixed Asset 1100000 PROPERTY, PLANT AND EQUIPMENT Fixed Asset

Other Current Asset 2100000 INVENTORIES Other Current Asset
Accounts Receivable 2200000 TRADE RECEIVABLES Accounts Receivable
Other Current Asset 2300000 ADVANCES, DEPOSITS & OTHERS Other Current Asset
Bank 2400000 CASH AND BANK BALANCES Bank
Long Term Liability 3100000 LONG TERM LIABILITIES Long Term Liability
Accounts Payable 4100000 TRADE PAYABLES Accounts Payable
Other Current Liability 4200000 OTHER CURRENT LIABILITIES Other Current Liability
Other Current Liability 4300000 DUE FROM/TO RELATED PARTIES Other Current Liability
Other Current Liability 4400000 TAX PAYABLE Other Current Liability
Equity 5100000 PAID UP CAPITAL Equity
Equity 5200000 GENERAL RESERVES Equity
Equity 5300000 RETAINED EARNINGS/LOSS Equity
Income 7100000 REVENUE Income
Other Income 7200000 OTHER INCOME Other Income
Cost of Goods Sold 8100000 COST OF GOODS SOLD Cost of Goods Sold
Expense 8200000 DIRECT COSTS Expense
Expense 8300000 MARKETING EXPENSES Expense
Expense 8400000 ADMINISTRATIVE EXPENSES Expense
Expense 8500000 FINANCIAL CHARGES Expense
4:13 PM Lumina Fuels
Nov 19, 2014 Account Listing
November 19, 2014

Account Type
2401000 Cash in hand Bank
2402000 Bank balances Bank
2201000 Trade receivables - local Accounts Receivable
2202000 Trade receivables - foreign Accounts Receivable
2203000 Allowance for doubtful debts Accounts Receivable
2101000 Automotive Parts Other Current Asset
2301000 Advances to employees Other Current Asset
2302000 Advances to suppliers Other Current Asset
2303000 Prepaid expenses Other Current Asset
2304000 Short term deposits Other Current Asset
2305000 Other receivables Other Current Asset
1101000 Cost of property & equipments Fixed Asset
1102000 Accumulated depreciation Fixed Asset
1103000 Capital work in progress Fixed Asset
4101000 Trade payable - local Accounts Payable
4102000 Trade payable - foreign Accounts Payable
4201000 Advances from customers Other Current Liability
4202000 Accrued expenses Other Current Liability
4203000 Other payables Other Current Liability
4301000 Group Company accounts Other Current Liability
4302000 Shareholders' current accounts Other Current Liability
4401000 Income tax payable Other Current Liability
4402000 Other taxes payable Other Current Liability
3101000 Provision for loyalty benefits Long Term Liability
5101000 Share capital Equity
5201000 General reserves Equity
5301000 Retained earnings Equity
7101000 Local sales Income
7102000 Export sales Income
7103000 Sales commission Income
8101000 Cost of goods sold-inventories Cost of Goods Sold
8201000 Salaries and benefits - cgs Expense
8202000 Depreciation - cgs Expense
8203000 Boats & Ships maintenance Expense
8204000 Rentals of transport vehicles Expense
8205000 Lease rental of other equipment Expense
8206000 Rent of buildings Expense
8207000 Insurance Expense
8208000 Clearing & Handling expenses Expense
8209000 Other direct expenses Expense
8301000 Advertisement Expense
8302000 Publishing and sales promotion Expense
8401000 Salaries & benefits-admn staff Expense 8400000.ADMINISTRATIVE EXPENSES
8402000 Depreciation-admin. Expense 8400001.ADMINISTRATIVE EXPENSES
8403000 Printing and stationary Expense 8400002.ADMINISTRATIVE EXPENSES
8404000 Travelling and conveyance Expense 8400003.ADMINISTRATIVE EXPENSES
8405000 Communications Expense 8400004.ADMINISTRATIVE EXPENSES

Page 2 of 8
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Nov 19, 2014 Account Listing
November 19, 2014

Account Type
8406000 Utilities Expense 8400005.ADMINISTRATIVE EXPENSES
8407000 Legal and professional Expense 8400006.ADMINISTRATIVE EXPENSES
8408000 Rent -admn Expense 8400007.ADMINISTRATIVE EXPENSES
8409000 Vehicles running & maintenance Expense 8400008.ADMINISTRATIVE EXPENSES
8411000 Fines and penalities Expense 8400009.ADMINISTRATIVE EXPENSES
8413000 Loss on sale of fixed assets Expense 8400010.ADMINISTRATIVE EXPENSES
8414000 Bad debts expense Expense 8400011.ADMINISTRATIVE EXPENSES
8415000 Other admn expenses Expense 8400012.ADMINISTRATIVE EXPENSES
8501000 Bank charges Expense
7201000 Miscellaneous income Other Income

Page 3 of 8
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Nov 19, 2014 Account Listing
November 19, 2014

description

RATIVE EXPENSES 8400000.ADMINISTRATIVE EXPENSES.Salaries & benefits-admn staff

RATIVE EXPENSES 8400001.ADMINISTRATIVE EXPENSES.Depreciation-admin.
RATIVE EXPENSES 8400002.ADMINISTRATIVE EXPENSES.Printing and stationary
RATIVE EXPENSES 8400003.ADMINISTRATIVE EXPENSES.Travelling and conveyance
RATIVE EXPENSES 8400004.ADMINISTRATIVE EXPENSES.Communications

Page 4 of 8
 4:13 PM Lumina Fuels
Nov 19, 2014 Account Listing
November 19, 2014

description
RATIVE EXPENSES 8400005.ADMINISTRATIVE EXPENSES.Utilities
RATIVE EXPENSES 8400006.ADMINISTRATIVE EXPENSES.Legal and professional
RATIVE EXPENSES 8400007.ADMINISTRATIVE EXPENSES.Rent -admn
RATIVE EXPENSES 8400008.ADMINISTRATIVE EXPENSES.Vehicles running & maintenance
RATIVE EXPENSES 8400009.ADMINISTRATIVE EXPENSES.Fines and penalities
RATIVE EXPENSES 8400010.ADMINISTRATIVE EXPENSES.Loss on sale of fixed assets
RATIVE EXPENSES 8400011.ADMINISTRATIVE EXPENSES.Bad debts expense
RATIVE EXPENSES 8400012.ADMINISTRATIVE EXPENSES.Other admn expenses

Page 5 of 8
2401001 Cash- Business 1 (Trading) Bank
2402001 RAK Bank PSC Bank
1101001 Land Fixed Asset
1101002 Buildings Fixed Asset
1101003 Tools and equipment Fixed Asset
1101004 Boats and Ships Fixed Asset
1101005 Generators Fixed Asset
1101006 Electric Equipments Fixed Asset
1101007 Vehicles Fixed Asset
1101008 Office equipments Fixed Asset
1101009 Furniture and fixtures Fixed Asset
1102001 Acc. depareciation - Buildings Fixed Asset
1102002 Acc. dep-Tools and equipment Fixed Asset
1102003 Acc. dep-Boats and Ships Fixed Asset
1102004 Acc. dep - Generators Fixed Asset
1102005 Acc. dep- Electric Equipments Fixed Asset
1102006 Acc. depareciation - Vehicles Fixed Asset
1102007 Acc. dep-Office equipments Fixed Asset
1102008 Acc. dep-Furniture & fixtures Fixed Asset
1103001 CWIP - buildings Fixed Asset
1103002 CWIP - leashold improvements Fixed Asset
1103003 CWIP - electric installations Fixed Asset
4202001 Salaries payable Other Current Liability
4202002 Overtime payable Other Current Liability
4202003 Electricity bill payable Other Current Liability
4202004 Phone/Internet charges payable Other Current Liability
4401001 Income tax payable-year 2011 Other Current Liability
3101001 Gratuity payable-admn staff Long Term Liability
3101002 Gratuity payable-Ops staff Long Term Liability
3101003 Gratuity payable-Sales staff Long Term Liability
3101004 Gratuity payable-Sec & others Long Term Liability
5101001 F-capital Equity
5101002 IFK-capital Equity
5101003 N-capital Equity
5101004 Sh-capital Equity
5201001 Revenue reserve Equity
5301001 Opening Balance Equity Equity
5301003 Dividend distribution Equity
7101001 Sales of Fuel-Boat Income
7101002 Sale of Fuel Income
8101001 Cost of Fuel-Boat Cost of Goods Sold
8101002 Cost of Fuel Cost of Goods Sold
8201001 Salaries-cgs Expense
8201002 Overtime-cgs Expense
8201003 Bonus-cgs Expense
8201004 Hardship allowance-cgs Expense
8201005 Uniforms-cgs Expense
8201006 Medical Benefits-cgs Expense
8201007 Air fare ticket-cgs Expense
8201008 staff Incentives-cgs Expense
8201009 End of service benefits-cgs Expense
8201010 Visa expenses-cgs Expense
8201011 Death benefits-cgs Expense
8201012 Wedding benefits-cgs Expense
8201013 New baby benefits-cgs Expense
8201014 Food expenses-cgs Expense
8201015 Staff housing expenses-cgs Expense
8201016 Other employees beneftis-cgs Expense
8202001 Depreciation expense -cgs Expense
8203001 Fuel & oil-Boats & Ships Expense
8203002 Repair of Boats & Ships Expense
8203003 Fee, taxes of Boats & Ships Expense
8203004 Water for Boats & Ships Expense
8204001 Lease rental to National Motors Expense
8205001 Equipment hire charges Expense
8206001 Rent of showroom Expense
8207001 Insurance of vehicles Expense
8208001 Customs Duty, Port & Vessel C Expense
8208002 Port Charges For DO & Export Expense
8208003 Boat Charges Expense
8208004 Port Charges for Dischrg OT Expense
8208005 Crew Change(Sign Off/ On) Expense
8208006 Clearing Charges- Misc. Expense
8209001 Misc. expenses - cgs Expense
8209002 Meal & Water for Staff Expense
8210001 Fuel and oil for vehicle Expense
8301001 Advertisement expenses Expense
8302001 Gifts and gratitude Expense
8401001 Salaries-Admn. Expense
8401002 Overtime-Admn. Expense
8401003 Bonus-Admn. Expense
8401004 Hardship allowance-Admn. Expense
8401005 Uniforms-Admn. Expense
8401006 Medical Benefits-Admn. Expense
8401007 Air fare ticket-Admn. Expense
8401008 staff Incentives-Admn. Expense
8401009 End of service benefits-Admn. Expense
8401010 Visa expenses-Admn. Expense
8401011 Death benefits-Admn. Expense
8401012 Wedding benefits-Admn. Expense
8401013 New baby benefits-Admn. Expense
8401014 Food expenses-Admn. Expense
8401015 Staff housing expenses-Admn. Expense
8401016 Other employees beneftis-Admn. Expense
8402001 Depreciation expense -admin. Expense
8403001 Office supplies Expense
8403002 Stationary expense Expense
8404001 Conveyance expenses Expense
8404002 Business traveling expenses Expense
8405001 Phone and fax expenses Expense
8405002 Internet charges Expense
8405003 Postage and couriers Expense
8406001 Water and gas charges Expense
8406002 Electricity for office Expense
8407001 Legal and professional charges Expense
8407002 Auditors fee Expense
8408001 Rent of office premises Expense
8409001 Fuel for admin vehicles Expense
8409002 Repair& mainenace-admin vehicle Expense
8410001 Entertainmet expenses Expense
8411001 Fine from tax authorities Expense
8411002 Other fine and penalities Expense
8414001 Bad debt expenses - customers Expense
8414002 Other bad debt expense Expense
8415001 Donations Expense
8415002 Security expenses Expense
8415003 Misc. expenses Expense
8501001 Bank Charges-AIB Bank Expense
8501002 Bank Charges-SCB Bank Expense
7201001 Exchange gain Other Income
7201002 Gain on sale of fixed assets Other Income
7201003 Scrap sales Other Income