UNIQUE SHARE MANAGEMENT LTD.
Chart of Accounts
Account Name
Level 1 2 3 4 5 6
Posted/N Debit/ on posted Credit
Sources of Fund Shareholders' Fund
Retained Earnings Profit & Loss Account Proposed Stock Dividend Share Capital Authorized Capital Issued, Supscribed and Paid up Capital
N N
P P P N P P
C C
C C C C C C C C C C
Long Term Liabilities
Borrowing from Head Office (Long Term) Deffered Liability - Employee Gratuit Long Term Loan
N
P P P
Current Liabilities
Sale of Investor Securities Sale of Investor Securities - DSE Sale of Investor Securities - CSE Depreciation & Amortisation Accumulated Depreciation on Furniture & Fixture Accumulated Depreciation on Office Equipment Accumulated Depreciation on Motor Vehcle Accumulated Depreciation on Decoration & Renovation Amortisation of Intangible Assets Accumulated Depreciation - Computer Software
N
N P P N P P P P P P
C
C C C C C C C C C C
Liabilities for other Finance Income Tax Deducted at Source VAT Deducted at Source Other Liabilities Payable Financial Expenses on Long Term Loan Payable Financial Expenses on Short Term Loan Accounts Payable Payable to Clients Payable to Clients - M.Bank Payable to Clients - Casah A/C Payable to DSE Payable to DSE - Broker Payable to DSE - Dealer DSE Clearing Account (Rec + Pay) Payable to CSE Payable to CSE - Broker Payable to CSE - Dealer Payable to CDBL Payable to CDBL for CDS - Connestion Fee Payable to CDBL for CDS - Bill Payable to CDBL for CDS - BO Maintenance Payable to Merchant Bank Payable to MB - UCBL Payable to MB - SACL Payable to Director Payable to Showkat Ali Chow Payable to Noor Ali Payable to Selina Ali Short Term Loan Borrowing from Borak Real Estate (Pvt.) Ltd Head Office Current A/C (Short Term) Bank Loan - OD from Southease
N P P P P P N N P P N P P P N P P N P P P N P P N P P P N P P P
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
Borrowing from IIDFC Capital Ltd Borrowing Others Borrowing from Unique Hotel & Resorts Ltd Payable Expenses Payable Water & Sewarage Bill Payable Fresh Water Bill Payable Service Charges - Office Payable Telephone Bil - T & T Payable Newspaper & Magazine Payable Printing & Stationary Payable Creditors fro Supply of Goods & Services Payable Licence & Renewal Payable - Others Payable Offic Rent Payable Plantation Bill Payable Online Charges/Data Communication Bill Payable Fuel-Motor Car Payable Maintenance-Motor Vehicle Payable Supplier & Service Provider Payable Alpine Fresh Water Systems Ltd Payable Mobile Bill Payable Howlader Younus & Co Payable Link3 Technologies Ltd Payable Dhakacom Ltd. Payable Festival Bonus Payable Adobe Creations Payable Haq's Bay Payable IMO Ltd Payable Nikunja Office Space Payable Trust Filling Station Payable BMTF CNG Conversion Payable Trust SKS CNG Filling Station Payable Overtime Bill Payable Head of Operation Payable Margin Loan Interest Payable Interest on Inv. Payable Cost of Fund (Ctg.) Payable Extention office Exp. Gul.
P P P N P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
Payable Extention office Exp. Banani Payable Extention office Exp. Rob Tower Payable Techvelly Payable Transcom Payable Technophilic Ltd. Payable A. Matin & Co. Payable Leads Corporation Ltd. Payable Electricity Bill Payable Oyshi Enterprise Payable Charuta Pvt. Ltd Payable Aponjon International Business Ltd Payable Salaries & Allowance Payable Salaries & allwoances - Lutfor Rahman Payable Salaries & allowances - Kazi Ali Akbar
Payable Salaries & allowances - Mostafizur Rahman
Payable Salaries & allowances - Mosabbirul Islam Payable Salaries & allowances - Naimul Hossain Payable Salaries & allownaces - Tanjil Ibn Jamal Payable Salaries & allowances - Hasbul Zia Payable Salaries & allowances - Rakibul Hasan Payable Salaries & allowances - Wahiduzzaman Payable Salaries & allowances - Abbasuzzaman Payable Salaries & allowances - Tipu Sultan Payable Salaries & allowances - Shahjalal Sumon Payable Salaries & allowances - Shah Alamgir Payable Salaries & allowances - Sirajul Islam Payable Salaries & allowances - Anowar Hossain Payable Salaries & allowances - Tauhidur Rahman Payable Salaries & allowances - Alamin Miah Payable Salaries & allowances - Drive Mostafiz
P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P
C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
Application of Fund Non-Current Assets
Investments Membership of DSE Membership of CSE Investment in Securities Fixed Deposit with Bank
N N
P P P P
D D
D D D D D
Fixed Assets (at cost less accumulated depreciation) Furniture & Fixture Decoration & Denovation LCD TV Ctg. Office Space Transport & Vehicle CNG Conversion Computer Accessories & Networkings Computer Hardware Computer Printer & Peripherals Networkings & Accessories IT Equipments UPS Other Accessories Office Equipment Air Conditioner Telephone & PABX Crockeries & Others Tools Photocopier Generator IPS Other Equipments Safety Volt Fax Machine Intangible Assets Computer Software Trade License DSE Fees Other Intangible Assets
N P P P P N P N P P P P P P N P P P P P P P P P P N P P P P
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
Current Assets
Cash & Cash Equivalents Cash at Bank
N
N N
D
D D
UCBL - STD - 183 The City Bank - STD 560-6001 Bank Asia - STD - 1704 One Bank - Client - 19 One Bank - Corp - 35 Cheque Collection in Transit CHQ Collection in Transit - UCBL - STD - 183 CHQ Collection in Transit - CITY - 6001 CHQ Collection in Transit - Bank Asia - STD - 1704 CHQ Collection in Transit - One Bank - Client - 19 Cheque Issued in Transit CHQ Issued in Transit - UCBL - STD - 183 CHQ Issued in Transit - CITY - 6001 CHQ Issued in Transit - Bank Asia - STD - 1704 CHQ Issued in Transit - One Bank - Client - 19 Cash in Hand Cash in Hand - Petty Cash Cash in Hand - Clients Deposit Advance, Deposit & Prepayments Advance Advance to Supplier Advance against Management Expenses Advance against Advertisement Other Advance Advance against Security Bidding Advance deposit Ctg. Office Space Advance Mr.Showkat Ali Chow Ctg. Office Advance Nikunja Office Space Advance to Director Advance to - Lutfor Rahman Advance to Employees Advance Tax Deducted at Source Advance Incoem Tax - DSE Broker
P P P P P N P P P P N P P P P N P P N N P P P P P P P P P P P N P
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
Advance Incoem Tax - CSE Broker Advance Incoem Tax - DSE Dealer Advance Incoem Tax - CSE Dealer Advance Incoem Tax - Other
P P P P
D D D D D D D D
Deposit Security Deposit with CDBL Security Deposit with - T & T Security Deposit with - DSE
N P P P
Prepayments Prepaid Insurance - Volt Prepaid Insurance - Motor Vehicle Prepaid Insurance - Fire Client Account Client Accoutn (M. Loan + M.Deposit) Margin Loan Control A/C Accounts Receivable Receivable from Head Office Other Receivable Receivable from Merchant Bank Receivable from Client Receivable from Client - Mbank Receivable from Client Receivable from DSE Receivable from DSE - Broker Receivable from DSE - Dealer Receivable from DSE - Members Margin Receivable from CSE Receivable from CSE - Broker
N P P P N P P
D D D D D D D D D D D D D D D D D D D D
P P P N P P N P P P N P
Receivable from CSE - Dealer Receivable from CSE - Members Margin Receivable in Transit Receivable in Transit - DSE - Margin Receivable in Transit - DSE - Cash Receivable in Transit - DSE - Mbank Receivable in Transit - CSE - Margin Receivable in Transit - CSE - Cash Receivable in Transit - CSE - Mbank Other Assets Stock of Inventory Stamp in Hand Accrued Income Accrued Income from Margin Loan Accrued Income - Others Accrued Income from Management Fee Purchase of Investors Securities Purchase of Investors Securities - DSE Purchase of Investors Securities - CSE Clients Deposit Control A/C - Parent Client Account - Margin Clients Depost Control A/C - Mbank Clients Depost Control A/C - Cash
P P N P P P P P P N P P N P P P N P P N P P P
D D D D D D D D D D D D D D D D D D D D D D D
Income Operating Income
Capital Gain from Investment in Securities Brokerage Commission Brokerage Commission (Local) - DSE Brokerage Commission (Local) - CSE Brokerage Commission (Foreign) - DSE Brokerage Commission (Foreign) - CSE
N N
P N P P P P
C C
C C C C C C
Income from Loan & Deposit Margin Loan Income Bank Deposit Income Other Operating Income BO Form Sales BO Account Opening Income Commission on Corporate Gurantee Management Fee Income Dividend Income BO & Trading A/C Maintaining Income
N P P N P P P P P P
C C C C C C C C C C
Other Income
Cheque Dishonor Charges Recovery of Postage & Stamp
N
P P
C
C C
Expenses Operating Expenses
Direct Expenses Laga Charges - DSE - Broker Laga Charges - CSE - Broker Howla Charges - DSE - Broker Howla Charges - CSE - Broker Laga Charges - DSE - Dealer Laga Charges - CSE - Dealer Howla Charges - DSE - Dealer Howla Charges - CSE - Dealer Financial Expenses of Long Term Loan Financial Expenses of Short Term Loan Investor protection fund Fee Management Expenses Otherf Expenses Subscription Newspaper & Magazine Books & Periodicals Training Expenses
N N
N P P P P P P P P P P P N N P P P P
D D
D D D D D D D D D D D D D D D D D D
Travelling & Conveyance Entertainment Book Charges Loss on Sale of Securities Service Charges Bank Charges - VAT Risk Fund VAT Expenses Cost of Fund (Int. ML) Cost of Fund (Inv.) Cost of Fund (Ctg.) Salaries & Allowances Salaries & Allowances Salaries & Allowances - House Rent Salaries & Allowances - Conveyance Salaries & Allowances - Medical Salaries & Allowances - Entertainment Salaries & Allowances - Bonus Salaries & Allowances - Dearness Salaries & Allowances - Car Allowance Festival Bonus Incentive Bonus Leave fare Assistance Employer Contribution to Provident Fund Leave Encashment Maternity / Faternity Allowance Exgratia Internship Allowance Overtime Bill Medical Allowance Rent, Rates, Taxes & Insurance Office Rent Service Charge (Office Rent) Water & Swerage Bill Electricity Bill
Fees, Renewal & Registration(App. Fees/Doc) - DSE
P P P P P P P P P P P P P P P P P P P P P P P P P P P P P P N P P P P P P P
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
Insurance of Motor Vehicle Insurance Vault
Insurance Miscelleneous Road Tax & Fitness Fees, Renewal & Registration - CDBL Legal & Professional Fees Consultancy Fee Court Fee Legal Fees Power of Attorney & Notary Fees Professional Fees Repair & Maintenance Repair & Maintenance - Motor Vehicle Repair & Maintenance - Office Equipment Repair & Maintenance - Computer & Accessories Repair & Maintenance - Electrical Lighting Material Repair & Maintenance - Furniture Repair & Maintenance - Software Postage, Stamp, Telephone & Internet Postage & Courier Stamp Charge Printing & Stationary Printing & Stationary General Computer Paper, Ribon, Cartiage Petty/ Table Stationary Money receipts printing Advertisement & Publicity Advertisement Newspaper Neon Sign and Others Business Promotion Expenses Donation Depreciation & Amortization Amortisation of Intangible Asset Amortisation of Pre-opening Expenses Depreciation on Furniture & Fixture Depreciation on Office Equipment
P P P N P P P P P N P P P P P P N P P N P P P P N P P P P N P P P P
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
Depreciation on Motor Vehicle Depreciation on Decoration & Renovation Depreciation on Computer Software Communication Expenses Data Communication Expenses Online / Internet Expenses Telephone Bill (BTCL) Telephone Set / Mobile Phone Set CDS Connection Charge-CDBL Mobile Bill Other Communication Expenses Office Maintenance Alpine Water Bill Cleaning Charges Uniform & Other Apparels Plantation Bill Other Maintenance Purchase of Utensils Sub Staff Salary-Contactual Dish Bill Photocopier Toner Toiletries Vehicle Running Expenses Fuel Expenses Drivers Salary Car Maintenance CNG Expenses Extention Office Expenses Extention office Exp. - Gulshan Extention office Exp. - Banani Extention office Exp. - Rob Tower
P P P N P P P P P P P N P P P P P P P P P P N P P P P N P P P
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
