accounting training
TRANSCRIPT
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name of the client
FINANCIAL STATEMENTS
31ST MARCH 2007
PMS Ltd
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8.25
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REPORT OF THE ACCOUNTANTS TO THE MEMBERS OF
CLIENT LIMITED
These accounts have not been audited.
PMS LIMITEDACCOUNTANTS
Page 1
KITWE. 10TH SEPTEMBER,2007
The accounts set out on pages 2 to 6 have been prepared under the historical cost basis of
accounting from the books, vouchers and information supplied by the directors and are inaccordance therewith.
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CLIENT LIMITED
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED
31ST MARCH 2007
2007 2006 Note K K
TURNOVER 2 4,429,720,883 4,528,048,466
PROFIT/(LOSS) BEFORE TAXATION 3 10,140,603 19,903,182
TAXATION 4 18,733,442 16,305,458
PROFIT/(LOSS) FOR THE YEAR K (8,592,839) K 3,597,724
The notes on pages 4 and 5 form part of these accounts.
Accountants' report page 1
Page 2
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CLIENT LIMITED
BALANCE SHEET - 31ST MARCH 2007
EMPLOYMENT OF CAPITAL
31.03.2007 31.03.2006 Note K K K K
FIXED ASSETS 4 170,825,245 171,305,374
CURRENT ASSETS
Stocks 1(C) 225,846,900 65,280,480Debtors and prepayments 509,754,974 252,137,400Cash and bank balances 1,676,776 6,750,920
737,278,650 324,168,800
CURRENT LIABILITIES
Creditors and accrued liabilities 459,933,485 122,276,738Bank overdraft 151,881,224 74,548,853Taxation 3 28,047,263 21,813,821
639,861,972 218,639,412
NET CURRENT ASSETS 97,416,677 105,529,388
K 268,241,923 K 276,834,762
FINANCED BY
SHARE CAPITAL 5 2,000,000 2,000,000
RESERVES 6 54,005,243 62,598,082
DIRECTORS INVESTMENTS 212,236,680 212,236,680
K 268,241,923 K 276,834,762
GEORGE CHRISTOFIDIS ))
... )) DIRECTORS
INDUMATIBEN PATEL ))
... )
The notes on page 4 and 5 form part of these accountsAccountants report page 1
Page 3
These financial statements were discussed by the board of directors on 10th September, and approved onits behalf by :
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CLIENT LIMITED
NOTES TO THE ACCOUNTS - 31ST MARCH 2007
1. ACCOUNTING POLICIES
(a) Basis of Preparation
(b) Depreciation
(c) Stock
2. TURNOVER
3. TAXATION
Income tax on result for the year amounts to K 18,733,442 (2006 K 16,305,458) and was payable in four equal instalments on 30th June, 30th September, 30th December 2006 and 30th March 2007
Accountants' report page 1
Page 4
Depreciation is not provided as the directors are of the opinion that the amounts recoverable from futureuse are excess of current values.
Stock has been valued by the Directors at the lower of cost and net realisable value.
Turnover represents the value of sales invoiced to customers during the period, excluding VAT, lessallowances and discounts.
The financial statements are prepared on the historical cost basis of accounting and comply withoperative Zambian Accounting Standards.
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18,733,44216,305,458
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CLIENT LIMITED
NOTES TO THE ACCOUNTS - 31ST MARCH 2007
4. FIXED ASSETS
COST At At31.03.2006 Additions 31.03.2007
K K K Temporory Buildings 65,272,774 - 65,272,774Furniture and Fittings 233,998,334 11,886,450 245,884,784Kitchen Equipment 86,732,943 5,021,337 91,754,280Office Equipment 33,352,298 17,619,575 50,971,873Loose tools 530,000 - 530,000
419,886,349 34,527,362 K 454,413,711
DEPRECIATIONAt Charge for At
31.03.06 the Year 31.03.07
K K K Furniture and Fittings 178,097,294 16,946,873 195,044,167Kitchen Equipment & utensils 58,110,418 8,410,965 66,521,383Office Equipment 12,373,263 9,649,653 22,022,916
248,580,975 35,007,490 283,588,465
Net Book Value as at 31 st March, 2007 K 170,825,245
2007 2006K K
5. SHARE CAPITAL
Ordinary shares of K1 each- authorised K 5,000,000 K 5,000,000
- issued and fully paid K 2,000,000 K 2,000,000
6. RESERVES
REVENUE RESERVESAt 31st March 2006 62,598,082 59,000,358Surplus/(Deficit) for the year (8,592,839) 3,597,724
54,005,243 62,598,082
- -At 31st March 2007 K 54,005,243 K 62,598,082
Accountants' report page 1Page 5
Less:- Back duty
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CLIENT LIMITED
DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED
31ST MARCH 2007
31.03.2007 31.03.2006K K K K
SALES 4,429,720,883 4,528,048,466
COST OF SALESStock - 31st March 2006 65,280,480 66,811,926Purchases 3,502,261,670 3,498,256,780
3,567,542,150 3,565,068,706DIRECT EXPENSESProduction Labour 216,418,771 236,366,385Electricity and Water 37,381,342 23,698,760Gases and Firewood 46,697,040 42,543,186Packing Materials 56,589,936 11,697,559Cleaning Materials 17,820,875 38,935,150
Kitchen Utensils Replaced 11,299,675 22,716,010Protective Clothing 4,500,000 6,115,100
3,958,249,788 3,947,140,856225,846,900 65,280,480
3,732,402,888 3,881,860,376697,317,995 646,188,090
Accountancy 22,025,000 8,804,000Advertising 23,377,346 5,029,700Bank charges and interest 35,228,447 76,432,079
General expenses 36,156,468 6,876,408Insurance 4,422,378 2,653,200Legal expenses 6,825,000 9,180,000Licences 6,364,900 2,108,000Medical expenses 9,629,700 10,371,693Motor vehicle expenses 21,093,580 12,876,839
Napsa 27,930,952 28,385,745Postage and telephone 39,061,190 43,534,698Printing and stationery 28,194,512 29,360,165Rates and rent 85,938,088 96,226,349Repairs and maintenance 123,223,841 72,439,878
Salaries and wages 128,788,442 90,000,000Staff Welfare 11,523,404 -Security expenses 6,682,800 10,294,000Subscriptions and donations 21,212,803 12,492,700Travelling expenses 14,491,050 74,051,920Depreciation 35,007,490 35,167,534
687,177,392 626,284,908
K 10,140,603 K 19,903,182
Page 6
Less:- Stock - 31st March 2007
GROSS PROFIT for the year
Less:- EXPENSES
NET PROFIT for the year
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3,337,172,864.58
315,000,000.00
17,046,000.00
36,697,039.80
11,299,674.53
3,652,172,864.58
3,587,130,150.25
17,046,000.00
39,543,936.00
16%
14%
1,272,340.30
12,291,168.00
927,541.37
14,491,049.67
432,205,627
13,965,476 142,753,918
289,451,709
1,241,902,252.61
208,464,618.99
236,086,571.78
94,354,930.00
134 276 965 00
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306,464,222.00
32,780,313.00
53,324,601.00
765,747,810.55
15,478,446.08
2,816,861.82
24,614,993.54
3,467,096,608.88
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CLIENT LIMITEDINCOME TAX COMPUTATION FOR THE YEAR ENDED
31ST MARCH 2007
Profit per accounts 10,140,603
Add:- Depreciation 35,007,490
- General expenses 9,358,921- Legal Expenses 6,825,000- Non cash fringe benefits 9,600,000
60,791,41270,932,015
Less:- Wear and tear allowances 16,102,439Commercial buildings 1,305,455
17,407,894
K 53,524,120
TAXATION @35% K 18,733,442
ADJUSTED PROFIT for tax purposes
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CLIENT LIMITEDSCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2007
ADVERTISINGCrafts Photo 1,166,000.00Kapaso Daily - Magagine 3,924,000.00Business Connection 572,665.00Mining Mirror 6,864,681.00Rugby Club - Wall sign 8,700,000.00
Nkana Polo Club - wall sign 2,150,000.00K 23,377,346.00
BANK CHARGES AND INTEREST
Cavmont Capital Bank plcCharges, commissions, etc 25,006,611.10Interest on overdrawn balances 10,221,835.83
K 35,228,446.93
GENERAL EXPENSESCleaning materials 12,676,748.00Decorations 8,319,809.00Refuse Collection Expenses 2,000,000.00ZRA - Penalties 875,494.87 *School Fees 10,234,416.00 *Chief Immigration Officer - Permit 2,050,000.00
K 36,156,467.87
INSURANCES
Professional Insurance 4,422,378.00K 4,422,378.00
LICENCESRenewal of trading retail licences K 6,364,900.00
RENTSJohn Coutelis - Restaurant Kitwe 26,920,088.00Vincent Akufuna - Restaurant Chingola 3,650,000.00Margaret Addison - Guest House- Chingola 34,368,000.00Barclays Bank (z) ltd -Guest House- Kitwe 21,000,000.00
K 85,938,088.00
REPAIRS AND MAINTENANCERepairs to restaurant & office interior 91,121,821.21Electrical repairs 32,102,020.07
K 123,223,841.28
* Disallowed items
CLIENT LIMITEDSCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2007
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SECURITY EXPENSESGuardall Systems 6,682,800.00
K 6,682,800.00
SUBSCRIPTIONS AND DONATIONSMultichoice 19,331,553.00Miss Kitwe 1,000,000.00Chamber of Commerce 881,250.00
K 21,212,803.00
TRAVELLING EXPENSESLocal business travel 14,491,050.00
K 14,491,050.00
NON CASH FRINGE BENEFITSMotor vehicles K 9,600,000.00 *
George Christophidis 18,000,000.00Salaries and Wages 297,207,213.00
K 315,207,213.00
DIRECTOR'S FEESGeorge Christophidis K 30,000,000.00
FURNITURE & FITTINGSChairs 886,450.00Shop Counter 3,500,000.00Grillers 7,500,000.00
K 11,886,450.00
KITCHEN EQUIPMENT & UTENSILSPlates, pots, cups & Spoons 5,021,337
K 5,021,336.77
OFFICE EQUIPMENTComputers 5,744,681.00Plasma Television 7,000,000.00Blast Music Equipment 2,300,000.00Office Fridge 2,472,766.00Tiles 102,128.00
K 17,619,575.00
* Disallowed items
TARVENA FOODS LIMITEDCAPITAL ALLOWANCES
SALARIES - Subjected to PAYE
Y d d 31ST MARCH 2007
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Balance brought forward 59,122,630.00 36,094,558
- 11,886,450- Kitchen equipment - 5,021,337- Office equipment - 17,619,575
59,122,630.00 70,621,920
1,305,455 16,102,439
Balance carried forward K 57,817,175 K 54,519,481
YEAR 2% 25%1999 23,208,0512003 42,064,723.00 -2004 - 11,434,0442005 - 25,982,9462006 - 26,992,7662007 - 34,527,361.77
65,272,774 64,409,756
Additions:- furniture, fixtures and office equipment
Less:- wear and tear allowances
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23,377,346.00-
35,228,446.93-
36,156,467.87-
4,422,378.00-
6,364,900.00-
85,938,088.00
123,223,841.28-
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6,682,800.00-
21,212,803.00-
14,491,049.670.33
11,886,450.00-
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-18,424,922.27
-2,858,511.00
12,991,473.0020,244,574.5036,094,558.50
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KANKOYO BREWERIES LIMITED AC/23/08/02CAPITAL ALLOWANCES E/1/2001/02YEAR ENDED 31ST MARCH 2002
YEAR CLIENT LIMITEDCAPITAL ALLOWANCESYEAR ENDED 31/3/7
5% WEAR & TEAR PURCHASE COST ITV B/F W & T ITV C/FLAND & BUILDINGS
Balance @ 1.4.06 65,272,774.00 59,122,630.00 1,305,455.48 57,817,174.52TOTAL C/BUILDING ALLOW. 31/3/2 65,272,774.00 59,122,630.00 1,305,455.48 57,817,174.52
FURNITURE, FIXTURES & OFFICE EQUIPMENTBalance @ 1.4.04 2003/04 10,625,533.00 10,625,533.00 2,656,383.25 7,969,149.75Balance @ 1.4.05 2004/05 20,778,721.00 18,122,337.75 5,194,680.25 12,927,657.50Balance @ 1.4.06 2005/06 42,858,721.00 35,007,657.50 10,714,680.25 24,292,977.25Balance @ 1.4.07 2006/07 72,364,746.00 53,799,002.25 18,091,186.50 35,707,815.75
74,262,975.00 63,755,528.25 18,565,743.75 45,189,784.50KITCHEN EQUIP.Balance @ 1.4.04 2003/04 808,512.00 808,512.00 202,128.00 606,384.00Balance @ 1.4.05 2004/05 16,638,270.00 16,436,142.00 4,109,035.50 12,327,106.50Balance @ 1.4.06 2005/06 21,551,036.00 17,239,872.50 4,309,968.13 12,929,904.38Balance @ 1.4.07 2006/07 26,253,734.00 17,632,602.38 4,408,150.59 13,224,451.78
65,251,552.00 52,117,128.88 13,029,282.22 39,087,846.66
TOTAL CAPITAL ALLOWANCES Kitchen & office equip. 22,499,337.09
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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 C/1/2004/05SHARE CAPITAL
AUTHORISED
2,000,000 ordinary shares of K1.00 each K 2,000,000.00
SHAREHOLDERSGeorge Christophidis, Box 21125, Kitwe 666,667.00Patel Indumatiben, Box 21125, Kitwe 666,666.00Patel Alka Mahesh, Box 21125, Kitwe 666,667.00
2,000,000.00DIRECTORSGeorge Christophidis,KitwePatel Indumatiben, KitwePatel Alka Mahesh, KitweP. O Box 21125, Kitwe
COMPANY SECRETARIESPrecise Marketing Services LimitedP O Box 21125Kitwe
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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 D/1/2005/06CREDITORS AND ACCRUED LIABILITIES
TRADE CREDITORS D/2 448,801,989.08
accruals Napsa 2,323,332.00VAT - March 2007 4,270,840.00PAYE 4,522,429.00VAT control 14,895.00
11,131,496
K 459,933,485.08
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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 F/1/2004/05FIXED ASSETS
COST DEPRE. N B VLAND & BUILDINGS
Balance @ 1.4.01 - -
MOTOR VEHICLESBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -
- - -
PLANT & EQUIPMENTBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -
- - -FURNITURE, FIXTURES & OFFICE EQUIPMENT
Balance @ 1.4.01 -Less:- Depreciation @ 25% - - -
- - -
CONTAINER & CRATESBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -
- - -
LOOSE TOOLSBalance @ 1.4.01 - -
TOTAL N.B.V @ 31/3/02 - - K -
454,413,710.77 #REF! #REF!-
-454,413,710.77 #REF! #REF!
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#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
#REF!
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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 J/1/2004/05STOCKS
Stock as certified by the Directors
Other stocks 315,000,000.00K 315,000,000.00
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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 K/1/2005/06DEBTORS AND DEPOSITS
TRADE DEBTORS K/2 14,616,217.15
OTHER DEBTORSTarvena - Chingola 34,800,000.00Ring & Bring 30,470,000.00Med foods 12,264,716.47Light edge 317,000,000Kapaso 27,450,000.00
Nissos 1,000,000.00Sundry Debtors (700,000)Prima Limited 3,600,000.00Loans 25,800,000.00Vat Refunds 2,402,040.00
George Christophidis - rent 7,827,000.00Deposits 33,225,000.00495,138,756.47
K 509,754,973.62
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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 L/1/2005/06CASH AND BANK BALANCES
CAVMONT CAPITAL L/3 -8,818,470.63
Cash Control 1,676,776.00
NEW CAPITAL BANK -143,062,753.52
K -150,204,448.15
Overdraft K -
Favourable K -150,204,448.15
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MECHANICAL SPARES AND SERVICES LTD.
ACCRUALSAS AT 31/03/05CO. TAX -4th QUARTER K1,000,000.00VAT - MARCH 2005 K65,661,021.34
ZAMTEL K6,574,595.62PAYE -MARCH 2005 K34,990,580.76NAPSA K611,883.34COMPANY CLINIC K616,440.00WATER K289,720.00ZESCO K812,051.26
TOTALS ZMK 110,556,292.32
STOCKIn Hand $145,993.62
AS AT 31/03/05STAFF DEBTORS
H Phiri ZMK 61,666.68K Manjimela ZMK 225,000.00
M Mayuni ZMK 1,000,000.00J Kapanda ZMK 80,000.00
ZMK 1,366,666.68
Details of C & B Loanindicated is Myob report K515,727,874.69This balance is from:Mechanical Spares and Services invoiced ICC for Invoice 2007 $134,900.00
Invoice 2255/56 $176,250.00Total $311,150.00Vat $46,341.49
$264,808.51Go Trading $53,000.00Quattro $24,000.00Truck Africa $90,000.00Balance $97,808.51
In addition : Mss invoiced Mopani Copper MinesInvoice 2103 $12,925.00
$1,925.00Total $11,000.00
Details of Overseas Loan :Transferred to Elephant Lifting from MSS Ltd Jersey: Jun-04
$75,000.00Transferred to John Crane from MSS Ltd Jersey: Jun-04
$50,000.00Transferred MSS Ltd Zambia by Mss Ltd Jersey Jul-04
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$50,000.00TOTAL $175,000.00
Details of Botar Loan a/cOpening balance -1/4/04 ZMK 729,584,483.22Paid against this account - 2004/05 ZMK 175,744,965.57
ZMK 553,839,517.65
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4750 K693,469,695.00K693,469,695.00
ZMK 107,443.31
Paid over to ZRABalance remaining to distribute(excluding VAT which we have claimed back)(excluding VAT which we have claimed back)(excluding VAT which we have claimed back)This was paid to C & B
VAT paid over to ZRAThis was paid to C & B
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SUMMARY - SALES FOR CUPRO MINING - 2004/5TOTAL VAT due ON
MONTH SALES - ZMK SALES - ZMK NET SALESApr-04 ZMK 779,746,171.00 ZMK 116,132,408.45 ZMK 663,613,762.55May-04 ZMK 631,180,683.44 ZMK 94,005,633.70 ZMK 537,175,049.74Jun-04 ZMK 1,322,649,739.40 ZMK 196,990,386.72 ZMK 1,125,659,352.68
Jul-04 ZMK 702,057,434.78 ZMK 104,561,745.61 ZMK 597,495,689.17Aug-04 ZMK 838,916,015.77 ZMK 124,944,938.52 ZMK 713,971,077.25Sep-04 ZMK 1,202,896,802.94 ZMK 179,154,842.99 ZMK 1,023,741,959.95Oct-04 ZMK 506,605,368.55 ZMK 75,451,863.40 ZMK 431,153,505.15Nov-04 ZMK 753,274,511.22 ZMK 112,189,820.82 ZMK 641,084,690.40Dec-04 ZMK 436,238,464.56 ZMK 64,971,686.21 ZMK 371,266,778.35Jan-05 ZMK 451,156,979.13 ZMK 67,193,592.64 ZMK 383,963,386.49Feb-05 ZMK 910,153,584.13 ZMK 135,554,789.13 ZMK 774,598,795.00Mar-05 ZMK 789,788,505.84 ZMK 117,628,075.34 ZMK 672,160,430.50
ZMK 9,324,664,260.76 ZMK 1,388,779,783.52 ZMK 7,935,884,477.24ZMK 7,937,844,842.89
-ZMK 1,960,365.65
MONTH VAT DUE ON RETURN VAT RECLAIMED VAT DUEApr-04 116,132,408.45 45,655,401.39 70,477,007.06May-04 94,005,633.70 7,261,094.89 86,744,538.81Jun-04 196,990,386.72 79,159,526.25 117,830,860.47Jul-04 104,561,745.61 24,964,059.17 79,597,686.44
Aug-04 124,944,938.52 12,758,047.55 112,186,890.97Sep-04 179,154,842.99 92,461,356.33 86,693,486.66Oct-04 75,451,863.40 58,137,361.08 17,314,502.32Nov-04 112,189,820.82 19,089,018.59 93,100,802.23Dec-04 64,971,686.21 17,067,043.40 47,904,642.81
Jan-05 67,193,592.64 28,775,326.98 38,418,265.66Feb-05 135,554,789.13 24,409,221.76 111,145,567.37Mar-05 117,628,075.34 51,967,054.00 65,661,021.34
TOTALS 1,388,779,783.52 461,704,511.39 927,075,272.13
VAT PAID IN THE YEAR 914,407,986.16PAID IN APRIL 2005 K65,661,021.34
980,069,007.50DIFFERENCE -52,993,735.37Difference - payment for backlog -2003/04
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U$ EQUIVALENT $139,708.16$113,089.48$236,980.92
$125,788.57$150,309.70$215,524.62$90,769.16$134,965.20$78,161.43$80,834.40$163,073.43$141,507.46$1,670,712.52
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Details of Import VAT still to claim from ZRA :Global Logistics - bonded consignment-R9832 ZMK 49,461,059.00mitchell Cotts - R 10376 ZMK 10,919,673.26Global Logistics - R 5869 ZMK 4,326,318.00
ZMK 64,707,050.26
Details of VAT to claim from KCM : SUPPLIEDDATE BY VDP
ELEPHANT LIFTING 48449 ZMK 672,934.00BOTAR 517ELEPHANT LIFTING 51976 ZMK 18,601,744.00BOTAR ENT. 612 ZMK 19,367,912.00ELEPHANT LIFTING 54295/a ZMK 4,626,379.00BOTAR ENT. 506 ZMK 18,482,883.00ELEPHANT LIFTING 50535 ZMK 2,534,262.86BOTAR ENT. 557 ZMK 1,746,940.00botar 173 168,917.00ELEPHANT LIFTING 496,192.00ELEPHANT LIFTING 66618 6,634,680.00ELEPHANT LIFTING 67111 17,070,407.00Botar 263 146,139,300.00ELEPHANT LIFTING 67365 135,705.00ELEPHANT LIFTING 047630/A ZMK 32,136,835.00ELEPHANT LIFTING 57372 8,616,011.43ELEPHANT LIFTINGBotar 273 1,840,848.00ELEPHANT LIFTING 8,977,623.00
ZMK 288,249,573.29
Details of VAT to claim from Mopani2003/2005
SUPPLIEDDATE BY VDPELEPHANT LIFTING 57245 ZMK 14,419,821.83ELEPHANT LIFTING 55893/a ZMK 2,037,877.43John crane 12345 58,163,828.57ELEPHANT LIFTING 230,870,374.00BOTAR 103 30,069,767.00BOTAR 103 9,008,035.00ELEPHANT LIFTING 65584 31,637,469.00ELEPHANT LIFTING 66629 28,545,390.00John crane 417933 60,235,895.00BOTAR 241 9,661,773.00botar 258 189,150,862.86Botar 77 10,709,505.00
674,510,598.69
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VAT PAID2,000,000.00
ZMK 117,763.45ZMK 23,715.00
ZMK 3,255,305.20ZMK 3,389,384.60ZMK 809,616.33
ZMK 3,092,161.98ZMK 443,496.00ZMK 305,714.50
29,56086,834
ZMK 1,156,234.00ZMK 2,987,321.23
ZMK 25,574,377.50ZMK 23,748.38
ZMK 5,623,946.131,507,802.00
50,044.00ZMK 322,148.40
ZMK 1,571,084.03ZMK 52,370,256.78
VAT PAID2,523,468.82356,628.55
10,178,670.0046,462,663.005,262,209.231,576,406.135,536,557.084,972,847.0010,489,719.001,690,810.28
33,263,960.001,874,163.38
124,188,102.45