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 Opening Cash Current Assets
1-1103 Closing Cash Current Assets
1-1104 cash In Hand Current Assets
1-1105 Cash In Bank Current Assets

Total Assets

2-1000 Capital & Equity

2-1001 Capital Capital & Equity
2-1002 Retain Earning 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
10/1/2021 Oct 1-1102
10/1/2021 Oct VR-001 4-1000
10/2/2021 Oct VR-002 4-1000
10/3/2021 Oct VR-003 4-1000
10/4/2021 Oct VR-004 4-1000
10/4/2021 Oct VR-005 5-1001
10/5/2021 Oct VR-006 6-3003
10/6/2021 Oct VR-007 5-1001
10/10/2021 Oct VR-008 5-1002
10/11/2021 Oct VR-009 5-1003
10/11/2021 Oct VR-010 5-1004
10/11/2021 Oct VR-011 5-1005
10/12/2021 Oct VR-012 5-1006
10/13/2021 Oct VR-013 5-1007
10/13/2021 Oct VR-014 5-1008
10/14/2021 Oct VR-015 5-1009
10/15/2021 Oct VR-016 5-1010
10/17/2021 Oct VR-017 6-1003
10/17/2021 Oct VR-018 6-3007
10/18/2021 Oct VR-019 3-1101
10/19/2021 Oct VR-020 5-1001
10/20/2021 Oct VR-021 4-1000
10/21/2021 Oct VR-022 4-1000
10/22/2021 Oct VR-023 4-1000
10/24/2021 Oct VR-024 6-3003
10/25/2021 Oct VR-025 4-1000
10/26/2021 Oct VR-026 4-1000
10/27/2021 Oct VR-027 4-1000
10/28/2021 Oct VR-028 5-1001
10/29/2021 Oct VR-029 5-1001
10/30/2021 Oct VR-030 4-1000
10/31/2021 Oct VR-031 6-1001
10/31/2021 Oct VR-032 6-3006
10/31/2021 Oct 1-1103
 Account Head Class Of A/c
Opening Cash
food Revenue
food Revenue
food Revenue
food Revenue
Food Cost Of Sale
Restruarnt Exp Operation Exp
Food Cost Of Sale
Beer စည္ Cost Of Sale
Beer Cost Of Sale
Grand royal (Blue ) Cost Of Sale
Grand royal (Goal ) Cost Of Sale
Red Label Cost Of Sale
Sunkist Orange Cost Of Sale
Coca Cola Cost Of Sale
Shark Cost Of Sale
Royal D Cost Of Sale
Bonus Admminstration
Bonus Operation Exp
Advance receipt Current Liabilities
Food Cost Of Sale
food Revenue
food Revenue
food Revenue
Restruarnt Exp Operation Exp
food Revenue
food Revenue
food Revenue
Food Cost Of Sale
Food Cost Of Sale
food Revenue
Salary Admminstration
Salary Operation Exp
Closing Cash
 Particulars Dr Amount Cr Amount Balance
2,675,000 2,675,000
ဟင္ပြဲမ်ရင္ရေငြ 350,000 3,025,000
ဟင္ပြဲမ်ရင္ရေငြ 360,000 3,385,000
ဟင္ပြဲမ်ရင္ရေငြ 450,000 3,835,000
ဟင္ပြဲမ်ရင္ရေငြ 400,000 4,235,000
အသငမ်၀ယ္ 500,000 3,735,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 300,000 3,435,000
အသီအရြက္မ်၀ယ္ 200,000 3,235,000
ဘီယ 10စည္ x 80000 800,000 2,435,000
ဘီယ 100 ဗူ x 2000 200,000 2,235,000
Alcoholic drink Grand royal (Blue ) 1Liter 30 x 6000 180,000 2,055,000
Alcoholic drink Grand royal (Goal ) 1Liter 30 x 8000 240,000 1,815,000
Alcoholic drink Red Label 1Liter 30 x 18000 540,000 1,275,000
Sunkist Orange 50 x 1200 60,000 1,215,000
Coca Cola 50 x 1000 50,000 1,165,000
Shark 50 x 1000 50,000 1,115,000
Royal D 50 x 600 30,000 1,085,000
အလု ပ္သမမ်အတြက္ Bonus ေပ 50,000 1,035,000
အလု ပ္သမမ်အတြက္ Bonus ေပ 150,000 885,000
ဟင္ပြဲမ်ရင္ရေငြ ( Order ) 50ပြဲ စရံ ရေငြ 200,000 1,085,000
အသငမ်၀ယ္ 250,000 835,000
ဟင္ပြဲမ်ရင္ရေငြ 360,000 1,195,000
ဟင္ပြဲမ်ရင္ရေငြ 470,000 1,665,000
ဟင္ပြဲမ်ရင္ရေငြ ( Order ) 50ပြဲ က်န္ေငြ ရရွိေငြ 350,000 2,015,000
ဆို င္အတြက္ လို အပ္ေသ ပစၥည္မ်၀ယ္ 150,000 1,865,000
ဟင္ပြဲမ်ရင္ရေငြ 420,000 2,285,000
ဟင္ပြဲမ်ရင္ရေငြ 520,000 2,805,000
ဟင္ပြဲမ်ရင္ရေငြ 380,000 3,185,000
အသငမ်၀ယ္ 260,000 2,925,000
အသီအရြက္မ်၀ယ္ 140,000 2,785,000
ဟင္ပြဲမ်ရင္ရေငြ 620,000 3,405,000
500,000 2,905,000
1,500,000 1,405,000
1,405,000 -
U Pyae Ko Oo
09401855955
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
9/30/2021 Sept JR-001 6-1002
9/30/2021 Sept JR-001 1-1006

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

9/30/2021 Sept JR-002 1-1007

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

9/30/2021 Sept JR-003 1-1008

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

9/30/2021 Sept JR-004 1-1009

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

9/30/2021 Sept JR-005 1-1010

10/31/2021 Oct JR-001 6-3001

10/31/2021 Oct JR-001 1-1101

10/31/2021 Oct JR-002 3-1101

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

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

10/31/2021 Oct JR-003 1-1006

10/31/2021 Oct JR-004 6-1002

10/31/2021 Oct JR-004 1-1007

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

10/31/2021 Oct JR-005 1-1008

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

10/31/2021 Oct JR-006 1-1009

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

10/31/2021 Oct JR-007 1-1010
10/1/2021 Oct 1-1001
10/1/2021 Oct 1-1002
10/1/2021 Oct 1-1003
10/1/2021 Oct 1-1004
10/1/2021 Oct 1-1005
10/1/2021 Oct 1-1006
10/1/2021 Oct 1-1007
10/1/2021 Oct 1-1008
10/1/2021 Oct 1-1009
10/1/2021 Oct 1-1010
10/1/2021 Oct 1-1101
10/1/2021 Oct 1-1103
10/1/2021 Oct 2-1001
10/1/2021 Oct 2-1002
 Account Head Class Of A/c Particulars Dr Amount
Depreciation Admminstration 3,000,000
Acc Dep Building Non current Assets

Depreciation Admminstration 400,000

Acc Dep Furniture & fitting Non current Assets

Depreciation Admminstration 100,000

Acc Dep Computer & AssecorNon current Assets

Depreciation Admminstration 600,000

Acc Dep Kitchen & Assecories Non current Assets

Depreciation Admminstration 180,000

Acc Dep freezer Non current Assets

Rental Operation Exp 1,000,000

Prepaid Rental Current Assets

Advance receipt Current Liabilities 200,000

food Revenue

Depreciation Admminstration 3,000,000

Acc Dep Building Non current Assets

Depreciation Admminstration 400,000

Acc Dep Furniture & fitting Non current Assets

Depreciation Admminstration 100,000

Acc Dep Computer & AssecorNon current Assets

Depreciation Admminstration 600,000

Acc Dep Kitchen & Assecories Non current Assets

Depreciation Admminstration 180,000

Acc Dep freezer Non current Assets
Building 15,000,000
Furniture & fitting 4,000,000
Computer & Assecories 1,000,000
Kitchen & Assecories 6,000,000
freezer 1,800,000
Acc Dep Building
Acc Dep Furniture & fitting
Acc Dep Computer & Assecories
Acc Dep Kitchen & Assecories
Acc Dep freezer
Prepaid Rental 35,000,000
Closing Cash 2,675,000
Capital
Retain Earning 8,885,000
Cr Amount

3,000,000

400,000

100,000

600,000

180,000

1,000,000

200,000

3,000,000

400,000

100,000

600,000

180,000
 3,000,000
400,000
100,000
600,000
180,000

70,080,000
 Start Date 10/1/2021
End Date 10/31/2021
A/C Code A/C Head Cash Book
DR CR
1-1000 Non Current Assets
1-1001 Building - -
1-1002 Furniture & fitting - -
1-1003 Computer & Assecories - -
1-1004 Kitchen & Assecories - -
1-1005 freezer - -
1-1006 Acc Dep Building - -
1-1007 Acc Dep Furniture & fitting - -
1-1008 Acc Dep Computer & Assecories - -
1-1009 Acc Dep Kitchen & Assecories - -
1-1010 Acc Dep freezer - -
- -
- -
1-1100 Current Assets - -
1-1101 Prepaid Rental - -
1-1102 Opening Cash - 2,675,000
1-1103 Closing Cash 1,405,000 -
1-1104 cash In Hand - -
1-1105 Cash In Bank - -
- -
- -
Total Assets - -
- -
2-1000 Capital & Equity - -
2-1001 Capital - -
2-1002 Retain Earning - -
- -
- -
3-1000 Non Current Liabilities - -
- -
- -
- -
3-1100 Current Liabilities - -
3-1101 Advance receipt - 200,000
- -
- -
Total Capital & Liabilities - -
- -
- -
4-0000 Revenue - -
4-1000 food - 4,680,000
- -
- -
5-1000 Cost Of sale - -
5-1001 Food 1,350,000 -
5-1002 Beer စည္ 800,000 -
5-1003 Beer 200,000 -
5-1004 Grand royal (Blue ) 180,000 -
5-1005 Grand royal (Goal ) 240,000 -
5-1006 Red Label 540,000 -
5-1007 Sunkist Orange 60,000 -
5-1008 Coca Cola 50,000 -
5-1009 Shark 50,000 -
5-1010 Royal D 30,000 -

Gross Profit

4-2000 Other Income - -

- -
6-0000 Expenses - -
6-1000 Adminstration Exp - -
6-1001 Salary 500,000 -
6-1002 Depreciation - -
6-1003 Bonus 50,000 -
- -
- -
6-3000 Operation Expenses - -
6-3001 Rental - -
6-3002 Legal Fees - -
6-3003 Restruarnt Exp 450,000 -
6-3004 AdvertisingExp - -
6-3005 Stamp - -
6-3006 Salary 1,500,000 -
6-3007 Bonus 150,000 -

7,555,000 7,555,000
-
 Bank Journal Balance
DR CR DR CR DR

15,000,000 - 15,000,000
4,000,000 - 4,000,000
1,000,000 - 1,000,000
6,000,000 - 6,000,000
1,800,000 - 1,800,000
- 6,000,000
- 800,000
- 200,000
- 1,200,000
- 360,000
- - -
- - -
- - -
35,000,000 1,000,000 34,000,000
- -
2,675,000 - 4,080,000
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 70,080,000
8,885,000 - 8,885,000
- - -
- - -
- - -
- - -
- - -
- - -
 - - -
200,000 - -
- - -
- - -
- - -
- - -
- - -
- - -
- 200,000
- - -
- - -
- - -
- - 1,350,000
- - 800,000
- - 200,000
- - 180,000
- - 240,000
- - 540,000
- - 60,000
- - 50,000
- - 50,000
- - 30,000

- - -
- - -
- - -
- - -
- - 500,000
4,280,000 - 4,280,000
- - 50,000
- - -
- - -
- - -
1,000,000 - 1,000,000
 - - -
- - 450,000
- - -
- - -
- - 1,500,000
- - 150,000

- - 79,840,000 79,840,000 86,195,000

-
Balance
CR

6,000,000
800,000
200,000
1,200,000
360,000
-
-
-

2,675,000

-
-
-
-
-
-
-
70,080,000

-
-
-
-
-
-
 -
-
-
-
-
-
-
-
4,880,000
-
-
-

-
-
-
-

-
-
-
86,195,000###
-
4-0000 Revenue 4,880,000
4-1000 food 4,880,000
-
-
5-1000 Cost Of sale - 3,500,000
5-1001 Food 1,350,000
5-1002 Beer စည္ 800,000
5-1003 Beer 200,000
5-1004 Grand royal (Blue ) 180,000
5-1005 Grand royal (Goal ) 240,000
5-1006 Red Label 540,000
5-1007 Sunkist Orange 60,000
5-1008 Coca Cola 50,000
5-1009 Shark 50,000
5-1010 Royal D 30,000

Gross Profit 1,380,000

4-2000 Other Income -

-
6-0000 Expenses -
-
6-1000 Adminstration Exp - (4,830,000)
6-1001 Salary (500,000)
6-1002 Depreciation (4,280,000)
6-1003 Bonus (50,000)
-
-
6-3000 Operation Expenses - (3,100,000)
6-3001 Rental (1,000,000)
6-3002 Legal Fees -
6-3003 Restruarnt Exp (450,000)
6-3004 AdvertisingExp -
6-3005 Stamp -
6-3006 Salary (1,500,000)
6-3007 Bonus (150,000)

Net Profit /(Loss ) (6,550,000)

1-1000 Non Current Assets 19,240,000
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 (6,000,000)
1-1007 Acc Dep Furniture & fitting (800,000)
1-1008 Acc Dep Computer & Assecories (200,000)
1-1009 Acc Dep Kitchen & Assecories (1,200,000)
1-1010 Acc Dep freezer (360,000)
-
1-1100 Current Assets - 35,405,000
1-1101 Prepaid Rental 34,000,000
1-1102 Opening Cash (2,675,000)
1-1103 Closing Cash 4,080,000
1-1104 cash In Hand -
1-1105 Cash In Bank -
-
-
Total Assets - 54,645,000
-
2-1000 Capital & Equity - 54,645,000
2-1001 Capital 70,080,000 -
2-1002 Retain Earning (15,435,000)
-
-
3-1000 Non Current Liabilities -
-
-
-
3-1100 Current Liabilities -
-

Total Capital & Liabilities 54,645,000

 Date Particulars Amount Date
1.9.2021 ေျမေနရဌရပ္ၿခင္ 1Month x 1,000,000 ၃စ္စခ်ဳ
ခ်ဳ
ပ္ပ္ 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 Err:522 Err:522 ### 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

 Data
Class Of A/c Account Head Sum of DR Amount Sum of CR Amount
(empty) (empty)
(empty) Result
Admminstration Salary 500,000
Admminstration Result 500,000
Capital & Equity Capital 70,080,000
Capital & Equity Result 70,080,000
Cost Of Sale food 270,000
Cost Of Sale Result 270,000
Current Assets Prepaid Rental 35,000,000
Current Assets Result 35,000,000
Non current Assets Building 15,000,000
Computer & Assecories 1,000,000
freezer 1,800,000
Furniture & fitting 4,000,000
Kitchen & Assecories 6,000,000
Non current Assets Result 27,800,000
Operation Exp AdvertisingExp 110,000
Legal Fees 500,000
Rental 1,000,000
Restruarnt Exp 3,250,000
Salary 1,500,000
Stamp 150,000
Operation Exp Result 6,510,000
Revenue food 2,775,000
Revenue Result 2,775,000
Total Result 70,080,000 72,855,000
 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
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