You have an organization (org) named ABC Computers. The headquarter is at Gazipur Industrial Area, Block A, Gazipur, Dhaka. The org has 3 assembling factories. One is at Tejgaon Industrial Area, Dhaka, Bangladesh and another two are at Hyderabad IT Park, India.

Also, it has 4 warehouses. 2 located in Bangladesh and other 2 located in India. 1 warehouses in Bangladesh store all raw materials while the other stores all finished goods. In India, 1 warehouse stores raw materials while another stores finished goods. There are 4 sales centers in Bangladesh and they are in- Gulshan 1-Dhaka, Kuril-Dhaka, Motijheel-Dhaka, and Uttara-Dhaka. There are 5 sales centers in India located at- Bandra-Bombay, New Market-Kolkata, Panaji-Goa, Noida-Meerut, and New Delhi city-New Delhi.

Besides, In Bangladesh, there are 2 service centers located at Tejgaon Industrial-Dhaka and Lalkhan Bazar-Chittagong. In India, 3 service centers are located at- Bandra-Bombay, New Market-Kolkata and New Delhi city-New Delhi.

List of products assembled by both countries:

In Bangladesh-

• PC for basic users (with Intel i3 11th gen processor, 24 inch full HD monitor, 8 GB RAM basic mouse and keyboard)

• PC for gamers (with Intel i7 11th gen processor, 24 inch full HD 144hz monitor, 16 GB RAM gaming mouse and keyboard)

• PC for video and image editors (with Intel i9 11th gen processor, 24 inch full HD 144hz monitor, 16 GB RAM basic mouse and keyboard)

In India-

• Laptop for basic users (with Intel i3 11th gen processor, 14 inch HD display, 8 GB RAM)

• Laptop for gamers (with Intel i7 11th gen processor, 16 inch full HD 144hz display, 16 GB RAM gaming mouse and keyboard)

• Laptop for video and image editors (with Intel i9 11th gen processor, 16 inch full HD 144hz display, 16 GB RAM)

  1. What are the types of raw materials/components for each product? You need to mention those separately for each product. (5 POINTS)

  2. Make a chart of account (COA). Inclusion of general ledger (GL) accounts is upon you. Please do it carefully. Also, describe the purpose of a GL account that is not self-descriptive. Also, show some sample transactions using the GL accounts and necessary sub-ledgers as below (10 POINTS)

  1. Oct 1- Purchased processors from Intel Inc. on credit for 300,000 BDT for Bangladesh.

  2. Oct 2- Transaction cleared that happened on Oct 1.

  3. Oct 3- Uttara sales center performed sales worth of 200,000 BDT. All on cash sold to HSBC Bank.

  4. Oct 5- Gulshan sales center delivered 600,000 BDT equivalent products to North South University. It was done on credit.

  5. Oct 7- Transactions cleared that happened on Oct 5

  answer both