2- The nautical distance between the port of Jeddah and the port of Rotterdam was 2,600 nautical miles, the average ton of fuel /12 nautical miles. and the cost per one fuel ton S 200. The ship size is 3,000 tons of dry bulk. The voyage crew's wages and salaries were $40,000 and the ship was planned 18 voyage per annual. And the costs of port dues of Jeddah amounted to 20 dollars per ton, while in the port of Rotterdam is S 23 per ton and the owner of the ship freight rate S 180 per ton and the ship unloaded in Rotterdam and contracted a load of 1700 tons of Dutch wheat to an importer company in Saudi Arabia At freight rate S 190 to Jeddah Port, annual insurance costs is $ 18,000, accommodation and crew services per year of $ 22,000 The loading charge of Jeddah port $ 12 per ton and in Rotterdam S 18 per ton and the bunkering in Jeddah port under the umbrella port authority From the above data, extracted the costs of and revenues of this voyage (Jeddah- Rotterdam-Jeddah) per each port of Jeddah and the ship owner and present them in graph in addition present them in double entry method