AAFIA COMPUTERS LLC Abu Dhabi

Ground Floor, Rolla Building Dubai

Near Al Fahidi Metro Station Sharjah
Khalid Bin Al Walid Road Ajman
Bur Dubai Umm Al Quwain
Dubai Ras Al Khaimah
Fujairah
Computer & Laptop Accessories Supplier | Computer Equipments Supplier | Computers Hardware Trading |

TRN 100577812900003
Current Account # 4578015478
RAK Bank, Deira Souq Branch, Al Halooseh Building, Deira, PO Box: 1531, Dubai
Date Particulars AED
01-12-2018 Muhammed Khalid P brought capital 25000
01-12-2018 Opend a bank account with RAK Bank, Deira, Dubai 20000
01-12-2018 Fund transferred to RAK Bank by him towards Capital
vide cheque # 34123 dt 1/12/2018 100000
01-12-2018 Cash withdrawal vide cheque # 78951 dt 1/12 20000
02-12-2018 Cheque # 78952 dt 1/12 issued to Mr. Muhammed Rasik K
towards Office Deposit 30000
02-12-2018 Paid for furnishings & furniture in the office by previous tenant
Mr. Sayed Jaffar A.K vide cheque # 78953 dt 2/12 12500
02-12-2018 Paid for office stationeries 415
02-12-2018 Paid for printing materials 540
03-12-2018 Muhammed Khalid P , the proprietor, brought the following
items from his personal belongings: [Second hand Cost calculated]
Computer [ HP 280 G2 Mirco Tower PC] 1950
Printer [HP PageWide Pro 477dw Color All-in-One Business Printer] 1400
UPS [APC BE700G-UK] 475
Computer Table 320

03-12-2018 Purchased Cell Phone [Samsung Note 8] from M/s. Sharaf DG,
 Bur Dubai [5% VAT Extra] TRN: 100675896700003 1899
[Meena Bazar, Al Fahidi Street, Bur Dubai, Dubai]
03-12-2018 Purchased furniture from M/s. Prestige Furniture, Dubai [5% VAT
Extra] 3800
[Al Raffa Street, Bur Dubai, Dubai] TRN: 100522345600003]
03-12-2018 Paid for tea dust, sugar, kettle, glasses as per bills 120
03-12-2018 Paid for a sim card for Cell Phone 25
05-12-2018 Purchased the following inventory items from M/s.Gulf Shadows
Computer Systems, Near Khalid Bin Waleed Station, Khalid Bin
Waleed Road, Dubai. TRN 100398765500003 [5% VAT Extra]
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 100
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 100
05-12-2018 Paid for Freight Charges 75
08-12-2018 Cheque # 78953 dt 15-12 issued to Gulf Shadows 200000
08-12-2018 Appointed the following employees:
1. Muhammed Sadath P [Accountant] - Salary - Dhs. 3000/-
2. Muhammed Siraj K [Manager] - Salary - Dhs. 5000/-
3. Abdul Razak T [Sales Rep] - Salary - Dhs. 2000/- + Commission
4. Rashik K [Peon] - Salary - Dhs. 750/-
10-12-2018 Sale to Customer for cash [Bill # 1] [5% VAT Extra]
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 1
10-12-2018 Sale to Customer for cash [Bill # 2] [5% VAT Extra]
Product Code Item Qty
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 1
10-12-2018 Sale to Customer for cash [Bill # 3] [5% VAT Extra]
Product Code Item Qty
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 1
10-12-2018 Sale to Customer for cash [Bill # 4] [5% VAT Extra]
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 1
10-12-2018 Sales as per Bill # 5 to M/s.Al Naseem Computer, Foursquare,
 Al Falah Tower, Abu Dhabi [5% VAT Extra] TRN: 100372359800003
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 25
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 25

10-12-2018 Cheque # 78833 dt 12/12/2018 received from M/s. Al Naseem

Computer, Abu Dhabi [50% of the total outstanding value]
15-12-2018 Sale to Customer for cash [Bill # 6] [5% VAT Extra]
Product Code Item Qty
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 1
15-12-2018 Sale to Customer for cash [Bill # 7] [5% VAT Extra]
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 1

15-12-2018 Sales as per Bill # 8 to M/s.Al Tasami Computer, Bu Tina Street,

Sharjah [5% VAT Extra] TRN: 100368923400003
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 15
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 15

15-12-2018 Cheque # 43911 dt 15/12/2018 received from M/s. Al Tasami

Computer [Part Payment] 10000
15-12-2018 Paid for repairs to main door 120
18-12-2018 Paid towards commission to Mr. Abdul Razak for sales made 100
18-12-2018 Paid for visa expenses of employees [to be collected monthly from
their salaries in 12 instalments. Salary of Peon borne by us.
1. Muhammed Sadath P [Accountant] - Dhs. 3000/-
2. Muhammed Siraj K [Manager] Dhs. 3500/-
3. Abdul Razak T [Sales Rep] Dhs. 3000/-
4. Rashik K [Peon] - Dhs. 3000/-
20-12-2018 Sales as per Bill # 9 to M/s. Super Speed Computers, Al Nadha Street,
Dubai [5% VAT Extra] TRN: 100346723400003
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 20
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 20

20-12-2018 Cheque # 73093 dt 25/12 received from M/s. Super Speed Computers 25000
20-12-2018 Paid for salary advance of Mr. Muhammed Siraj 1500
25-12-2018 Sales as per Bill # 10 to M/s.Portal Computers, Main Road,
Ras Al Khaimah [5% VAT Extra] TRN: 100528353400003
Product Code Item Qty
VFY:P0556P75A5ME ESPRIMO P556 E85+ Mini Tower 10
S26361-K1012-V300 ESPRIMO Q556/2 Mini PC 10

25-12-2018 Cheque # 78209 dt 31/03 received from M/s. Portal Computers, RAK 10000
31-12-2018 Paid for rent for building [Cheque # 78954 dt 31/03/2018] 5000

Pass Adjustment Journal Entries:

Salary Adjustment
Outstanding Salary
Depreciation on Fixed Assets @ 10% for 1 month
VAT Adjustment Entries
Prepare VAT-201
Finalise Financial Statements for the year ending 31st December, 2018

ESPRIMO P556 E85+ Mini Tower 2660 1900 2400

ESPRIMO Q556/2 Mini PC 2100 1500 1800