A/C Code A/C Head Class Of Account

1-1000 Non Current Assets

1-1001 Building Non current Assets
1-1002 Furniture & fitting Non current Assets
1-1003 Computer & Assecories Non current Assets
1-1004 Kitchen & Assecories Non current Assets
1-1005 freezer Non current Assets
1-1006 Acc Dep Building Non current Assets
1-1007 Acc Dep Furniture & fitting Non current Assets
1-1008 Acc Dep Computer & Assecories Non current Assets
1-1009 Acc Dep Kitchen & Assecories Non current Assets
1-1010 Acc Dep freezer Non current Assets

1-1100 Current Assets

1-1101 Prepaid Rental Current Assets
1-1102 cash In Hand Current Assets
1-1103 Cash In Bank Current Assets

Total Assets

2-1000 Capital & Equity

2-1001 Capital Capital & Equity

3-1000 Non Current Liabilities

3-1100 Current Liabilities

3-1101 Advance receipt Current Liabilities

Total Capital & Liabilities

4-0000 Revenue
4-1000 food Revenue

5-1000 Cost Of sale

5-1001 Food Cost Of Sale
5-1002 Beer စည္ Cost Of Sale
5-1003 Beer Cost Of Sale
5-1004 Grand royal (Blue ) Cost Of Sale
5-1005 Grand royal (Goal ) Cost Of Sale
5-1006 Red Label Cost Of Sale
5-1007 Sunkist Orange Cost Of Sale
5-1008 Coca Cola Cost Of Sale
5-1009 Shark Cost Of Sale
5-1010 Royal D Cost Of Sale
Gross Profit

4-2000 Other Income

6-0000 Expenses
6-1000 Adminstration Exp
6-1001 Salary Admminstration
6-1002 Depreciation Admminstration
6-1003 Bonus Admminstration

6-3000 Operation Expenses

6-3001 Rental Operation Exp
6-3002 Legal Fees Operation Exp
6-3003 Restruarnt Exp Operation Exp
6-3004 AdvertisingExp Operation Exp
6-3005 Stamp Operation Exp
6-3006 Salary Operation Exp
6-3007 Bonus Operation Exp
 Date Months Vr No Account Code
9/1/2021 Sept 2-1001
9/1/2021 Sept Vr-001 6-3001
9/1/2021 Sept Vr-002 1-1101
9/1/2021 Sept Vr-003 6-3002
9/2/2021 Sept VR-004 1-1001
9/2/2021 Sept VR-005 1-1002
9/3/2021 Sept VR-006 1-1003
9/4/2021 Sept VR-007 1-1004
9/5/2021 Sept VR-008 6-3003
9/6/2021 Sept VR-009 1-1005
9/7/2021 Sept VR-009 1-1005
9/9/2021 Sept VR-010 4-1000
9/10/2021 Sept VR-011 5-1001
9/10/2021 Sept VR-012 5-1001
9/10/2021 Sept VR-013 4-1000
9/11/2021 Sept VR-014 4-1000
9/12/2021 Sept VR-015 4-1000
9/13/2021 Sept VR-016 4-1000
9/14/2021 Sept VR-017 4-1000
9/15/2021 Sept VR-018 4-1000
9/16/2021 Sept VR-019 6-3004
9/16/2021 Sept VR-020 6-3003
9/16/2021 Sept VR-021 4-1000
9/17/2021 Sept VR-022 4-1000
9/18/2021 Sept VR-023 4-1000
9/19/2021 Sept VR-024 4-1000
9/20/2021 Sept VR-025 4-1000
9/30/2021 Sept VR-026 6-3005
9/30/2021 Sept VR-027 6-1001
9/30/2021 Sept VR-028 6-3006
 Account Head Class Of A/c
Capital Capital & Equity
Rental Operation Exp
Prepaid Rental Current Assets
Legal Fees Operation Exp
Building Non current Assets
Furniture & fitting Non current Assets
Computer & Assecories Non current Assets
Kitchen & Assecories Non current Assets
Restruarnt Exp Operation Exp
freezer Non current Assets
freezer Non current Assets
food Revenue
Food Cost Of Sale
Food Cost Of Sale
food Revenue
food Revenue
food Revenue
food Revenue
food Revenue
food Revenue
AdvertisingExp Operation Exp
Restruarnt Exp Operation Exp
food Revenue
food Revenue
food Revenue
food Revenue
food Revenue
Stamp Operation Exp
Salary Admminstration
Salary Operation Exp
 Particulars
Opening
ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳပ္ ပ္ ခ်ဳပ္ဆိ ု
ဆို
ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳပ္ ပ္ ခ်ဳပ္ဆိ ု
ဆို
ေရွ႔ေန ဌရမ္ခ ေပငြ
အေဆက္အဦဆက္လုပ္ခၿပင္ဆင္ခ
ၿပင္ဆင္ခ
လို အပ္ေသ စပြဲ+ကု လထိုအင္အစံ
စံု ု 20 x 200,000
ကြန္ၿပဴတ 2 လံ ု x 500000/-
Kitchen အတြက္လိုအပ္ေသပစၥည္မ်၀ယ္
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္
Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 2လံ ု x 500,000
Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 1လံ ု x 800,000
ဟင္ပြဲမ်ရင္ရေငြ
အသငမ်၀ယ္
အသီအရြက္မ်၀ယ္
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
Marketing အတြက္ေၾ ကၿငစရိတ္( Online )
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
ဟင္ပြဲမ်ရင္ရေငြ
တံ ဆိပ္ေခင္၀ယ္စရိတ္
လစစရိတ္
လစစရိတ္
 U Pyae Ko Oo
09401855955
Dr Amount Cr Amount Balance
70,080,000 70,080,000
1,000,000 69,080,000
35,000,000 34,080,000
500,000 33,580,000
15,000,000 18,580,000
4,000,000 14,580,000
1,000,000 13,580,000
6,000,000 7,580,000
3,000,000 4,580,000
1,000,000 3,580,000
800,000 2,780,000
150,000 2,930,000
170,000 2,760,000
100,000 2,660,000
250,000 2,910,000
210,000 3,120,000
190,000 3,310,000
200,000 3,510,000
150,000 3,660,000
180,000 3,840,000
110,000 3,730,000
250,000 3,480,000
270,000 3,750,000
280,000 4,030,000
245,000 4,275,000
280,000 4,555,000
270,000 4,825,000
150,000 4,675,000
500,000 4,175,000
1,500,000 2,675,000
Kpay

Date Months Vr No Account Code Account Head

9/9/2021 Sept Bank-001 4-1000 food
 Class Of A/c Particulars Dr Amount Cr Amount Balance
Revenue 100,000 100,000
U Pyae Ko Oo
09401855955
 Date Months Vr No Account Code Account Head Class Of A/c
9/30/2021 Sept JR-001 6-1002 Depreciation Admminstration
9/30/2021 Sept JR-001 1-1006 Acc Dep Building Non current Assets

9/30/2021 Sept JR-002 6-1002 Depreciation Admminstration

9/30/2021 Sept JR-002 1-1007 Acc Dep Furniture & fitting Non current Assets

9/30/2021 Sept JR-003 6-1002 Depreciation Admminstration

9/30/2021 Sept JR-003 1-1008 Acc Dep Computer & AssecorNon current Assets

9/30/2021 Sept JR-004 6-1002 Depreciation Admminstration

9/30/2021 Sept JR-004 1-1009 Acc Dep Kitchen & Assecories Non current Assets

9/30/2021 Sept JR-005 6-1002 Depreciation Admminstration

9/30/2021 Sept JR-005 1-1010 Acc Dep freezer Non current Assets

10/31/2021 Oct JR-001 6-3001 Rental Operation Exp

10/31/2021 Oct JR-001 1-1101 Prepaid Rental Current Assets

10/31/2021 Oct JR-002 3-1101 Advance receipt Current Liabilities

10/31/2021 Oct JR-002 4-1000 food Revenue

10/31/2021 Oct JR-003 6-1002 Depreciation Admminstration

10/31/2021 Oct JR-003 1-1006 Acc Dep Building Non current Assets
10/31/2021 Oct JR-004 6-1002 Depreciation Admminstration
10/31/2021 Oct JR-004 1-1007 Acc Dep Furniture & fitting Non current Assets

10/31/2021 Oct JR-005 6-1002 Depreciation Admminstration

10/31/2021 Oct JR-005 1-1008 Acc Dep Computer & AssecorNon current Assets

10/31/2021 Oct JR-006 6-1002 Depreciation Admminstration

10/31/2021 Oct JR-006 1-1009 Acc Dep Kitchen & Assecories Non current Assets

10/31/2021 Oct JR-007 6-1002 Depreciation Admminstration

10/31/2021 Oct JR-007 1-1010 Acc Dep freezer Non current Assets
Particulars Dr Amount Cr Amount
3,000,000
3,000,000

400,000
400,000

100,000
100,000

600,000
600,000

180,000
180,000

1,000,000
1,000,000

200,000
200,000

3,000,000
3,000,000
400,000
400,000

100,000
100,000

600,000
600,000

180,000
180,000
 Sept

A/C Code A/C Head Cash Book

DR CR
1-1000 Non Current Assets
1-1001 Building 15,000,000 -
1-1002 Furniture & fitting 4,000,000 -
1-1003 Computer & Assecories 1,000,000 -
1-1004 Kitchen & Assecories 6,000,000 -
1-1005 freezer 1,800,000 -
1-1006 Acc Dep Building - -
1-1007 Acc Dep Furniture & fitting - -
1-1008 Acc Dep Computer & Asseco - -
1-1009 Acc Dep Kitchen & Assecori - -
1-1010 Acc Dep freezer - -

- -
1-1100 Current Assets - -
1-1101 Prepaid Rental 35,000,000 -
1-1102 cash In Hand 72,755,000 70,080,000
1-1103 Cash In Bank - -
- -
- -
Total Assets - -
- -
2-1000 Capital & Equity - -
2-1001 Capital - 70,080,000
- -
- -
- -
3-1000 Non Current Liabilities - -
- -
- -
- -
3-1100 Current Liabilities - -
- -
 - -
- -
Total Capital & Liabilities - -
- -
- -
4-0000 Revenue - -
4-1000 food - 2,675,000
- -
- -
5-1000 Cost Of sale - -
5-1001 Food 270,000 -
- -
- -
- -
- -
Gross Profit - -
- -
4-2000 Other Income - -
- -
6-0000 Expenses - -
6-1000 Adminstration Exp - -
6-1001 Salary 500,000 -
6-1002 Depreciation - -
- -
- -
- -
- -
6-3000 Operation Expenses - -
6-3001 Rental 1,000,000 -
6-3002 Legal Fees 500,000 -
6-3003 Restruarnt Exp 3,250,000 -
6-3004 AdvertisingExp 110,000 -
6-3005 Stamp 150,000 -
6-3006 Salary 1,500,000 -

142,835,000 142,835,000
-
 Bank Journal Balance
DR CR DR CR DR CR

- - - - 15,000,000
- - - - 4,000,000
- - - - 1,000,000
- - - - 6,000,000
- - - - 1,800,000
- - - 3,000,000 3,000,000
- - - 400,000 400,000
- - - 100,000 100,000
- - - 600,000 600,000
- - - 180,000 180,000

- - - - - -
- - - - - -
- - - - 35,000,000
- - - - 2,675,000
100,000 - - - 100,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - 70,080,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
 - - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 100,000 - - 2,775,000
- - - - - -
- - - - - -
- - - - - -
- - - - 270,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - 500,000
- - 4,280,000 - 4,280,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - 1,000,000
- - - - 500,000
- - - - 3,250,000
- - - - 110,000
- - - - 150,000
- - - - 1,500,000

100,000 100,000 4,280,000 4,280,000 77,135,000 77,135,000

Oct
A/C Code A/C Head Opening Balance
DR CR
1-1000 Non Current Assets
1-1001 Building 15,000,000
1-1002 Furniture & fitting 4,000,000
1-1003 Computer & Assecories 1,000,000
1-1004 Kitchen & Assecories 6,000,000
1-1005 freezer 1,800,000
1-1006 Acc Dep Building 3,000,000
1-1007 Acc Dep Furniture & fitting 400,000
1-1008 Acc Dep Computer & Assecories 100,000
1-1009 Acc Dep Kitchen & Assecories 600,000
1-1010 Acc Dep freezer 180,000

1-1100 Current Assets

1-1101 Prepaid Rental 35,000,000
1-1102 cash In Hand 2,675,000
1-1103 Cash In Bank 100,000

Total Assets

2-1000 Capital & Equity

2-1001 Capital 70,080,000

3-1000 Non Current Liabilities

3-1100 Current Liabilities

3-1101 Advance receipt
 Total Capital & Liabilities

4-0000 Revenue
4-1000 food 2,775,000

5-1000 Cost Of sale

5-1001 Food 270,000
5-1002 Beer စည္
5-1003 Beer
5-1004 Grand royal (Blue )
5-1005 Grand royal (Goal )
5-1006 Red Label
5-1007 Sunkist Orange
5-1008 Coca Cola
5-1009 Shark
5-1010 Royal D
Gross Profit

4-2000 Other Income

6-0000 Expenses
6-1000 Adminstration Exp
6-1001 Salary 500,000
6-1002 Depreciation 4,280,000
6-1003 Bonus

6-3000 Operation Expenses

6-3001 Rental 1,000,000
6-3002 Legal Fees 500,000
6-3003 Restruarnt Exp 3,250,000
6-3004 AdvertisingExp 110,000
6-3005 Stamp 150,000
6-3006 Salary 1,500,000
6-3007 Bonus

77,135,000 77,135,000
 Current Balance
DR CR DR CR

- - 15,000,000
- - 4,000,000
- - 1,000,000
- - 6,000,000
- - 1,800,000
- 3,000,000 6,000,000
- 400,000 800,000
- 100,000 200,000
- 600,000 1,200,000
- 180,000 360,000
- - - -
- - - -
- - - -
- 1,000,000 34,000,000
4,880,000 6,150,000 1,405,000
- - 100,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - 70,080,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
200,000 200,000 - -
 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 4,880,000 7,655,000
- - - -
- - - -
- - - -
1,350,000 - 1,620,000
800,000 - 800,000
200,000 - 200,000
180,000 - 180,000
240,000 - 240,000
540,000 - 540,000
60,000 - 60,000
50,000 - 50,000
50,000 - 50,000
30,000 - 30,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
500,000 - 1,000,000
4,280,000 - 8,560,000
50,000 - 50,000
- - - -
- - - -
- - - -
- - - -
1,000,000 - 2,000,000
- - 500,000
450,000 - 3,700,000
 - - 110,000
- - 150,000
1,500,000 - 3,000,000
150,000 - 150,000

16,510,000 16,510,000 86,295,000 86,295,000

-
 Date Particulars Amount Date
1.9.2021 ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳပ္ ပ္ ခ်ဳပ္ဆိ ု
ဆို 36,000,000 1.10.2021
1.9.2021 ေရွ႔ေန ဌရမ္ခ ေပငြ 500,000 2.10.2021
2.9.2021 အေဆက္အဦဆက္လုပ္ခၿပင္ဆင္ခ
ၿပင္ဆင္ခ 15,000,000 3.10.2021
2.9.2021 လို အပ္ေသ စပြဲ+ကု လထိုအင္အစံ
စံု ု 20 x 200,000 4,000,000 4.10.2021
3.9.2021 ကြန္ၿပဴတ 2 လံ ု x 500000/- 1,000,000 4.10.2021
4.9.2021 Kitchen အတြက္လိုအပ္ေသပစၥည္မ်၀ယ္ 6,000,000 5.10.2021
5.9.2021 ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 3,000,000 6.10.2021
6.9.2021 Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 2လံ ု x 500,000 1,000,000 10.10.2021
7.9.2021 Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 1လံ ု x 800,000 800,000 11.10.2021
9.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 150,000 11.10.2021
9.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 100,000 Kpay 11.10.2021
10.9.2021 အသငမ်၀ယ္ 170,000 12.10.2021
10.9.2021 အသီအရြက္မ်၀ယ္ 100,000 13.10.2021
10.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 250,000 13.10.2021
11.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 210,000 14.10.2021
12.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 190,000 15.10.2021
13.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 200,000 17.10.2021
14.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 150,000 18.10.2021
15.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 180,000 19.10.2021
15.9.2021 Marketing အတြက္ေၾ ကၿငစရိတ္( Online ) 110,000 20.10.2021
16.9.2021 ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 250,000 21.10.2021
16.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 270,000 22.10.2021
17.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 280,000 24.10.2021
18.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 245,000 25.10.2021
19.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 280,000 26.10.2021
20.9.2021 ဟင္ပြဲမ်ရင္ရေငြ 270,000 27.10.2021
30.9.2021 တံ ဆိပ္ေခင္၀ယ္စရိတ္ 150,000 28.10.2021
30.9.2021 လစစရိတ္ 2,000,000 29.10.2021
30.10.2021
31.10.2021
 Particulars Amount
ဟင္ပြဲမ်ရင္ရေငြ 350,000
ဟင္ပြဲမ်ရင္ရေငြ 360,000
ဟင္ပြဲမ်ရင္ရေငြ 450,000
ဟင္ပြဲမ်ရင္ရေငြ 400,000
အသငမ်၀ယ္ 500,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 300,000
အသီအရြက္မ်၀ယ္ 200,000
ဘီယ 10စည္ x 80000 800,000
ဘီယ 100 ဗူ x 2000 200,000
Alcoholic drink Grand royal (Blue ) 1Liter 30 x 6000 180,000
Alcoholic drink Grand royal (Goal ) 1Liter 30 x 8000 240,000
Alcoholic drink Red Label 1Liter 30 x 18000 540,000
Sunkist Orange 50 x 1200 60,000
Coca Cola 50 x 1000 50,000
Shark 50 x 1000 50,000
Royal D 50 x 600 30,000
အလု ပ္သမမ်အတြက္ Bonus ေပ 200,000
ဟင္ပြဲမ်ရင္ရေငြ ( Order ) 50ပြဲ စရံ ရေငြ 200,000
အသငမ်၀ယ္ 250,000
ဟင္ပြဲမ်ရင္ရေငြ 360,000
ဟင္ပြဲမ်ရင္ရေငြ 470,000
ဟင္ပြဲမ်ရင္ရေငြ ( Order ) 50ပြဲ က်န္ေငြ ရရွိေငြ 350,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 150,000
ဟင္ပြဲမ်ရင္ရေငြ 420,000
ဟင္ပြဲမ်ရင္ရေငြ 520,000
ဟင္ပြဲမ်ရင္ရေငြ 380,000
အသငမ်၀ယ္ 260,000
အသီအရြက္မ်၀ယ္ 140,000
ဟင္ပြဲမ်ရင္ရေငြ 620,000
လစစရိတ္ 2,000,000
Fixed Assets
Opening During The Month Total Depreciation
Sr.No Particulars A.U
Qty Price Amount Qty Amount Qty Amount Rate opening
1 2 3 4 3 4 5 6 7
Non current Assets
1 Building Nos 1 15,000,000 15,000,000 15,000,000 20%
2 Furniture & fitting Set 20 200,000 4,000,000 4,000,000 10%
3 Computer & Assecories Nos 2 500,000 1,000,000 1,000,000 10%
4 Kitchen & Assecories Nos 6,000,000 6,000,000 10%
5 freezer Nos 2 500,000 1,000,000 1,000,000 10%
6 freezer Nos 1 800,000 800,000 800,000 10%

26 #REF! #REF!#REF! 27,800,000 70% -

Depreciation Balance 30.9.2021
Remark
For The Month Total Qty Amount
8 9 10 10 11

3,000,000 3,000,000 12,000,000

400,000 400,000 3,600,000
100,000 100,000 900,000
600,000 600,000 5,400,000
100,000 100,000 900,000
80,000 80,000 720,000

4,280,000 4,280,000 - 23,520,000

Class Of A/c Account Head (empty)
(empty) (empty)
(empty) Result
Admminstration Salary
Admminstration Result
Capital & Equity Capital
Capital & Equity Result
Cost Of Sale food
Cost Of Sale Result
Current Assets Prepaid Rental
Current Assets Result
Non current Assets Building
Computer & Assecories
freezer
Furniture & fitting
Kitchen & Assecories
Non current Assets Result
Operation Exp AdvertisingExp
Legal Fees
Rental
Restruarnt Exp
Salary
Stamp
Operation Exp Result
Revenue food
Revenue Result
Total Result
 Date Months Vr No Account Code Account Head Class Of A/c
9/16/2021 Sept VR-019 6-3004 AdvertisingExp Operation Exp
9/2/2021 Sept VR-004 1-1001 Building Non current Assets
9/1/2021 2-1001 Capital Capital & Equity
9/3/2021 Sept VR-006 1-1003 Computer & Assecories Non current Assets
9/9/2021 Sept VR-010 4-1000 food Revenue
9/9/2021 Sept Bank-0014-1000 food Revenue
9/10/2021 Sept VR-011 5-1001 Food Cost Of Sale
9/10/2021 Sept VR-012 5-1001 Food Cost Of Sale
9/10/2021 Sept VR-013 4-1000 food Revenue
9/11/2021 Sept VR-014 4-1000 food Revenue
9/12/2021 Sept VR-015 4-1000 food Revenue
9/13/2021 Sept VR-016 4-1000 food Revenue
9/14/2021 Sept VR-017 4-1000 food Revenue
9/15/2021 Sept VR-018 4-1000 food Revenue
9/16/2021 Sept VR-021 4-1000 food Revenue
9/17/2021 Sept VR-022 4-1000 food Revenue
9/18/2021 Sept VR-023 4-1000 food Revenue
9/19/2021 Sept VR-024 4-1000 food Revenue
9/20/2021 Sept VR-025 4-1000 food Revenue
9/6/2021 Sept VR-009 1-1005 freezer Non current Assets
9/7/2021 Sept VR-009 1-1005 freezer Non current Assets
9/2/2021 Sept VR-005 1-1002 Furniture & fitting Non current Assets
9/4/2021 Sept VR-007 1-1004 Kitchen & Assecories Non current Assets
9/1/2021 Sept Vr-003 6-3002 Legal Fees Operation Exp
9/1/2021 Sept Vr-002 1-1101 Prepaid Rental Current Assets
 9/1/2021 Sept Vr-001 6-3001 Rental Operation Exp
9/5/2021 Sept VR-008 6-3003 Restruarnt Exp Operation Exp
9/16/2021 Sept VR-020 6-3003 Restruarnt Exp Operation Exp
9/30/2021 Sept VR-027 6-1001 Salary Admminstration
9/30/2021 Sept VR-028 6-3006 Salary Operation Exp
9/30/2021 Sept VR-026 6-3005 Stamp Operation Exp
Subtotal 70,080,000 72,855,000
Particulars DR Amount CR Amount
Marketing အတြက္ေၾ ကၿငစရိတ္( Online ) 110,000
အေဆက္အဦဆက္လုပ္ခၿပင္ဆင္ခ
ၿပင္ဆင္ခ 15,000,000
Opening 70,080,000
ကြန္ၿပဴတ 2 လံ ု x 500000/- 1,000,000
ဟင္ပြဲမ်ရင္ရေငြ 150,000
100,000
အသငမ်၀ယ္ 170,000
အသီအရြက္မ်၀ယ္ 100,000
ဟင္ပြဲမ်ရင္ရေငြ 250,000
ဟင္ပြဲမ်ရင္ရေငြ 210,000
ဟင္ပြဲမ်ရင္ရေငြ 190,000
ဟင္ပြဲမ်ရင္ရေငြ 200,000
ဟင္ပြဲမ်ရင္ရေငြ 150,000
ဟင္ပြဲမ်ရင္ရေငြ 180,000
ဟင္ပြဲမ်ရင္ရေငြ 270,000
ဟင္ပြဲမ်ရင္ရေငြ 280,000
ဟင္ပြဲမ်ရင္ရေငြ 245,000
ဟင္ပြဲမ်ရင္ရေငြ 280,000
ဟင္ပြဲမ်ရင္ရေငြ 270,000
Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 2လံ ု x 500,000 1,000,000
Kitchen အတြက္ အသငမ်သို ေလွင္ရန္ေရခဲေသတၱ၀ယ္ 1လံ ု x 800,000 800,000
လို အပ္ေသ စပြဲ+ကု လထိုအင္အစံ
စံု ု 20 x 200,000 4,000,000
Kitchen အတြက္လိုအပ္ေသပစၥည္မ်၀ယ္ 6,000,000
ေရွ႔ေန ဌရမ္ခ ေပငြ 500,000
ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳပ္ ပ္ ခ်ဳပ္ဆိ ု
ဆို 35,000,000
ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳပ္ ပ္ ခ်ဳပ္ဆိ ု
ဆို 1,000,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 3,000,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 250,000
လစစရိတ္ 500,000
လစစရိတ္ 1,500,000
တံ ဆိပ္ေခင္၀ယ္စရိတ္ 150,000
U Pyae Ko Oo
09401855955
 September
4-0000 Revenue 2,775,000 4-0000 Revenue
4-1000 food 2,775,000 4-1000 food
-
-
5-1000 Cost Of sale - 270,000 5-1000 Cost Of sale
5-1001 Food 270,000 5-1001 Food
- 5-1002 Beer စည္
- 5-1003 Beer
- 5-1004 Grand royal (Blue )
- 5-1005 Grand royal (Goal )
Gross Profit - 2,505,000 5-1006 Red Label
- 5-1007 Sunkist Orange
4-2000 Other Income - 5-1008 Coca Cola
- 5-1009 Shark
6-0000 Expenses - 5-1010 Royal D
Closing
6-1000 Adminstration Exp - (4,780,000) Gross Profit
6-1001 Salary (500,000)
6-1002 Depreciation (4,280,000) 4-2000 Other Income
-
- 6-0000 Expenses
- 6-1000 Adminstration Exp
- 6-1001 Salary
6-3000 Operation Expenses - (6,510,000) 6-1002 Depreciation
6-3001 Rental (1,000,000) 6-1003 Bonus
6-3002 Legal Fees (500,000)
6-3003 Restruarnt Exp (3,250,000)
6-3004 AdvertisingExp (110,000)
6-3005 Stamp (150,000) 6-3000 Operation Expenses
6-3006 Salary (1,500,000) 6-3001 Rental
6-3002 Legal Fees
Net Profit /(Loss ) (8,785,000) 6-3003 Restruarnt Exp
6-3004 AdvertisingExp
6-3005 Stamp
6-3006 Salary
6-3007 Bonus

Net Profit /(Loss )

 October
4,880,000
4,880,000
-
-
- (3,500,000)
(1,350,000)

(800,000)
(200,000)
(180,000)
(240,000)
(540,000)
(60,000)
(50,000)
(50,000)
(30,000)

- 8,380,000
-
-
-
-
- (4,830,000)
(500,000)
(4,280,000)
(50,000)
 -
-
-
- (3,100,000)
(1,000,000)
-
(450,000)
-
-
(1,500,000)
(150,000)

450,000
1-1000 Non Current Assets 23,520,000
1-1001 Building 15,000,000
1-1002 Furniture & fitting 4,000,000
1-1003 Computer & Assecories 1,000,000
1-1004 Kitchen & Assecories 6,000,000
1-1005 freezer 1,800,000
1-1006 Acc Dep Building (3,000,000)
1-1007 Acc Dep Furniture & fitting (400,000)
1-1008 Acc Dep Computer & Assecories (100,000)
1-1009 Acc Dep Kitchen & Assecories (600,000)
1-1010 Acc Dep freezer (180,000)
-
1-1100 Current Assets - 37,775,000
1-1101 Prepaid Rental 35,000,000
1-1102 cash In Hand 2,675,000
1-1103 Cash In Bank 100,000

-
Total Assets - 61,295,000 -
-
2-1000 Capital & Equity - 61,295,000
2-1001 Capital 70,080,000
Retain Earning (8,785,000)
 -
-
3-1000 Non Current Liabilities -
-
-
-
3-1100 Current Liabilities -
-
-

Total Capital & Liabilities 61,295,000

7-0000 Alcoholic drink 9-0000 Supplier Name
7-1000 Beer စည္ 9-1000 Tiger
7-1001 Beer Bottle 9-2000 Grand royal Co.,Ltd
7-1002 Grand royal (Blue ) 9-3000 Red Label Co.,Ltd
7-1003 Grand royal (Goal ) 9-4000 Myanmar Global co.,Ltd
7-1004 Red Label

8-0000 Non Alcoholic drink

8-1000 Sunkist Orange
8-1001 Coca Cola
8-1002 Shark
8-1003 Royal D
 Date Months INV No ID No Supplier Name Particulars
10/10/2021 Oct INV-0123 Tiger ဘီယ 10စည္ x 80000

10/11/2021 Oct INV-0125 Tiger ဘီယ 100 ဗူ x 2000

10/11/2021 Oct INV-0126 Grand royal Co.,Ltd Alcoholic drink Grand royal (Blue ) 1Liter 3
10/11/2021 Oct INV-0128 Grand royal Co.,Ltd Alcoholic drink Grand royal (Goal ) 1Liter 3
10/12/2021 Oct INV-0129 Red Label Co.,Ltd Alcoholic drink Red Label 1Liter 30 x 18000
10/13/2021 Oct INV-0122 Myanmar Global co.,Lt Sunkist Orange 50 x 1200
10/13/2021 Oct INV-0124 Myanmar Global co.,Lt Coca Cola 50 x 1000
10/14/2021 Oct INV-0125 Myanmar Global co.,Lt Shark 50 x 1000
10/15/2021 Oct INV-0126 Myanmar Global co.,Lt Royal D 50 x 600
1/11/2021 Nov
Dec
Item Code Item Name QTY Price Purchase Amount
7-1000 Beer စည္ 990 808 800,000
7-1001 Beer Bottle 100 2,000 200,000
7-1002 Grand royal (Blue ) 30 6,000 180,000
7-1003 Grand royal (Goal ) 30 8,000 240,000
7-1004 Red Label 30 18,000 540,000
8-1000 Sunkist Orange 50 1,200 60,000
8-1001 Coca Cola 50 1,000 50,000
8-1002 Shark 50 1,000 50,000
8-1003 Royal D 50 600 30,000
7-1001 Beer Bottle 80 600 48,000
7-1000 Beer စည္ 200 900 180,000
-
-
-
 Date Months VR No Particulars Item Code Item Name QTY Price
10/20/2021 Oct VR-001 Table A 8-1000 Sunkist Orange 2 1500
10/20/2021 Oct VR-001 Table A 7-1000 Beer စည္ 10 900
10/20/2021 Oct VR-002 Table B 8-1001 Coca Cola 3 1300
10/20/2021 Oct VR-002 Table B 7-1001 Beer Bottle 5 2500
10/21/2021 Oct VR-003 Table A 8-1003 Royal D 2 800
10/21/2021 Oct VR-003 Table A 7-1004 Red Label 2 22000
10/25/2021 Oct VR-004 Table C 7-1002 Grand royal (Blue ) 2 8000
10/25/2021 Oct VR-004 Table C 8-1002 Shark 2 1300
Sale Amount
3,000
9,000
3,900
12,500
1,600
44,000
16,000
2,600
 Oct Opening Purchase
QTY Amount QTY
7-0000 Alcoholic drink
7-1000 Beer စည္ 990
7-1001 Beer 100
7-1002 Grand royal (Blue ) 30
7-1003 Grand royal (Goal ) 30
7-1004 Red Label 30

Total

8-0000 Non Alcoholic drink

8-1000 Sunkist Orange 50
8-1001 Coca Cola 50
8-1002 Shark 50
8-1003 Royal D 50

Total

Grand Total
Purchase Sale Average Cost Cost Of Sale
Amount QTY Amount

800,000 10 9,000 808.08 8,080.81

200,000 5 12,500 2,000.00 10,000.00
180,000 2 16,000 6,000.00 12,000.00
240,000 0 - 8,000.00 -
540,000 2 44,000 18,000.00 36,000.00

60,000 2 3,000 1,200.00 2,400.00

50,000 3 3,900 1,000.00 3,000.00
50,000 2 2,600 1,000.00 2,000.00
30,000 2 1,600 600.00 1,200.00
 Average Cost= ( Op Amount +Pur Amount )/(Op Qty + Pur Qty
Nov
Closing Closing inv Opening Purchase Sale
QTY Amount QTY Amount QTY

980.00 791,919.19 980.00 791,919.19 0

95.00 190,000.00 95.00 190,000.00 80
28.00 168,000.00 28.00 168,000.00 0
30.00 240,000.00 30.00 240,000.00 0
28.00 504,000.00 28.00 504,000.00 0

1,893,919.19

48.00 57,600.00 48.00 57,600.00 0

47.00 47,000.00 47.00 47,000.00 0
48.00 48,000.00 48.00 48,000.00 0
48.00 28,800.00 48.00 28,800.00 0

181,400.00

2,075,319.19
)/(Op Qty + Pur Qty )
Dec
Sale Average Cost Cost Of Sale Closing Closing inv Opening
Amount QTY Amount
 Purchase Sale Average Cost Of SClosing Closing inv
QTY Amount QTY Amount

200
0
0
0
0
0