A$/$C code Name Debit Credit

BNK$00$ BANK ACCOUNTS

BNK$02$ BANK CURRENTS A$/$C $2,003,875\mathrm{.}00-$

SDC$00$ CREDITORS

SDC$01$ LOCAL CREDITORS $27,621,644\mathrm{.}01$

SDC$03$ BILLS PAYABLE $39,958\mathrm{.}49$

CAS$00$ CURRENT ASSET

CAS$01$ INVENTORY $194$

CAS$03$ RETURNABLE DEPOSITS $75,622\mathrm{.}00$

CAS$04$ Prepaid Expenses $57,189\mathrm{.}00$

CAS$05$ STAFF ADVANCES $130,727\mathrm{.}000\mathrm{.}75$

CAS$06$ DRIVER ACCOUNTS $42,750\mathrm{.}00$

CAS$11$ OTHER DEBTORS $66,800\mathrm{.}001,193\mathrm{.}96$

CAS$14$ VAT PAYABLE A$/$C $440,375\mathrm{.}94$

CLA$00$ CURRENT LAIBILITIES

CLA$04$ PROVISION $5,803\mathrm{.}892,488,098\mathrm{.}42$

SDD$00$ DEBTORS

SDD$02$ ABU DHABI DEBTORS $1,614,470\mathrm{.}7882\mathrm{.}95$

SDD$03$ BANIYAS DEBTORS $906,497\mathrm{.}21$

SDD$04$ AJMAN DEBTORS $1,380,865\mathrm{.}890\mathrm{.}41$

SDD$05$ AL AIN DEBTORS $3,040,681\mathrm{.}061\mathrm{.}8$

SDD$06$ ALMAYA GROUP $62,421\mathrm{.}41$

SDD$08$ CARREFOUR DEBTORS $2,316,415\mathrm{.}980\mathrm{.}01$

SDD$09$ CO$-$OPARATIVE DEBTORS $1,431,247\mathrm{.}42$

SDD$10$ DUBAI BUR$-$DUBAI DEBTORS $150,554\mathrm{.}72$

SDD$11$ DUBAI DEBTORS $3,844,557\mathrm{.}103,088\mathrm{.}83$

SDD$12$ DUBAI FISH MARKET DEBTORS $149,332\mathrm{.}18$

SDD$13$ DUBAI LARI$/$MURSHID BAZAR DEBTORS $126,037\mathrm{.}38$

SDD$14$ FUJAIRAH $/$ DIBBA DEBTORS $2,126,223\mathrm{.}36$

SDD$16$ JALEEL GROUP DEBTORS $448,968\mathrm{.}21$

SDD$17$ R$.$A$.$K$.$ DEBTORS $2,259,004\mathrm{.}76$

SDD$18$ SHARJAH DEBTORS $1,330,614\mathrm{.}610\mathrm{.}03$

SDD$19$ AL SAFEER INT.LLC GROUP $154,345\mathrm{.}64$

SDD$21$ T$.$CHOITHRAM GROUP DEBTORS $84,190\mathrm{.}57$

SDD$22$ UMM AL QIWAIN DEBTORS $194,100\mathrm{.}72$

SDD$24$ PROVISION FOR BAD AND DOUBTFUL $350,000\mathrm{.}00$

SDD$26$ EMKE GROUP DEBTORS $4,037,169\mathrm{.}21$

SDD$27$ K$.$M$.$GROUP DEBTORS $45,165\mathrm{.}09$

SDD$29$ TALAL GROUPS $192,374\mathrm{.}38$

SDD$30$ MADAM DEBTORS $201,375\mathrm{.}13$

SDD$32$ FALCON GROUP $661,410\mathrm{.}29$

SDD$34$ BISMI GROUP $492,525\mathrm{.}85$

SDD$35$ HATTA DEBTORS $254,631\mathrm{.}44$

SDD$36$ RESTURANT SUPPLY $566,209\mathrm{.}00$

SDD$37$ RAMEZ GROUP $227,189\mathrm{.}476,809\mathrm{.}25$

SDD$38$ AZHAR AL MADINA GROUP $63,427\mathrm{.}87$

SDD$39$ ADNH COMPASS $563,797\mathrm{.}50$

SDD$41$ GMG GROUP $123,569\mathrm{.}12130\mathrm{.}24$

CAP$00$ EQUITY

CAP$01$ SHARE HOLDERS CAPITAL $300,000\mathrm{.}00$

CAP$03$ LOAN FROM $/$ TO DIRECTOR $58,919\mathrm{.}628,467\mathrm{.}00$

FAS$00$ FIXED ASSET

FAS$03$ FURNITURE $460,988\mathrm{.}05369,750\mathrm{.}38$

FAS$05$ VEHICLE $1,942,777\mathrm{.}001,598,080\mathrm{.}14$

FAS$06$ COMPUTER $528,580\mathrm{.}27505,568\mathrm{.}06$

RES$00$ RESERVES

RES$01$ STATUTORY RESERVE $150,000\mathrm{.}00$

$34,423,599\mathrm{.}1833,883,250\mathrm{.}67$

A$/$C code Name Debit Credit

SAL$00$ REVENUE

SAL$01$ SALES $2,935,569\mathrm{.}08140,751,740\mathrm{.}91$

PUR$00$ PURCHASES $-00$

PUR$01$ PURCHASES $120,893,097\mathrm{.}29$

PUR$02$ NON VARIABLE COST OF SALES $6,355\mathrm{.}69$

INC$00$ INCOME

INC$01$ OTHER INCOME $15,780\mathrm{.}38$

EXI$00$ EXPENSES

EXI$01$ ADMIN $.$ EXPENSES $1,230\mathrm{.}00$

EXP$00$ EXPENDITURE

EXP$01$ STAFF RELATED EXPENSES $1,037,954\mathrm{.}75$

EXP$02$ RENT & RATES $161,000\mathrm{.}00$

EXP$03$ FINANCIAL CHARGES $3,696\mathrm{.}00$

EXP$04$ VEHICLE EXPENSES $823,450\mathrm{.}96$

EXP$05$ OTHER ADMINISTRATION EXPENSES $5,165,836\mathrm{.}08$

EXP$06$ GODOWN EXPENSES $225$

EXP$07$ MISCELLANEOUS EXPENSES $276,581\mathrm{.}96$

EXP$08$ SALARY EXPENSES A$/$C $751,418\mathrm{.}00$

EXP$09$ CARRE FOUR EXPNS. $3,181,417\mathrm{.}18$

EXP$10$ SELLING EXPENSES $3,622,380\mathrm{.}62$

EXP$15$ ADVERTISEMENT AND PUBLICITY $1,188,412\mathrm{.}43$

EXP$30$ DEPRECIATION $178,547\mathrm{.}74$

$140,227,172\mathrm{.}78140,767,521\mathrm{.}29$

Prepare financial statements in this format

Assets

Noncurrent assets

Property, plant and equipment

Current assets

inventories

Trade and other receivables

Other current assets

Cash and cash equivalents

Total assets

EQUITY AND LIABILITIES

Equity

Share capital

Retained Earnings

Statutory reserve

Total Equity funds

Non$-$ Current Liabilities

provision for staff end$-$of$-$services

Current Liabilities

Trade & other payable

Other payables

partners current liabilities

Total liabilities

Total equity and liabilities

Revenue

Purchase of inventory$($including direct cost$)$

Change in Inventory

Gross profit

Other income

Staff costs

depreciation

Other operating expenses

Reversal and impairment of financial assests

Finance costs

PROFIT FOR THE YEAR