Mohamed Ahmed Abdirahman

General Ledger Hilaac Trading Company September 1-13, 2025 DISTRIBUTION ACCOUNT TRANSACTION DATE TRANSACTION TYPE NUMBER Amal Bank Amal Bank Amal Bank Amal Bank Amal Bank Amal Bank Total for Amal Bank 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 Journal Entry Journal Entry Bill Payment (Cheque) Journal Entry Journal Entry 101 102 B- Salaama Bank Salaama Bank Total for Salaama Bank 09/13/2025 Journal Entry IBS Bank IBS Bank Total for IBS Bank 09/13/2025 Aluminum Table Aluminum Table Total for Aluminum Table Shalfis Shalfis Total for Shalfis AMOUNT BALANCE $415,000.00 -$1,600.00 -$10,540.00 -$5,000.00 -$5,500.00 $392,360.00 $415,000.00 $413,400.00 $402,860.00 $397,860.00 $392,360.00 101 $425,000.00 $425,000.00 $425,000.00 Journal Entry 101 $485,000.00 $485,000.00 $485,000.00 09/13/2025 Journal Entry 102 $400.00 $400.00 $400.00 09/13/2025 Journal Entry 102 $300.00 $300.00 $300.00 Computer Desktop Computer Desktop 09/13/2025 Total for Computer Desktop Journal Entry 102 $500.00 $500.00 $500.00 Wheel Chair Wheel Chair Total for Wheel Chair 09/13/2025 Journal Entry 102 $250.00 $250.00 $250.00 Chairs Chairs Total for Chairs 09/13/2025 Journal Entry 102 $150.00 $150.00 $150.00 Opening Balance Equity Opening Balance Equity 09/13/2025 Opening Balance Equity 09/13/2025 Opening Balance Equity 09/13/2025 Opening Balance Equity 09/13/2025 Total for Opening Balance Equity Inventory Starting Value Inventory Starting Value Inventory Starting Value Inventory Starting Value START START START START Bariis - Opening inventory and value Sonkor - Opening inventory and value Daqiiq - Opening inventory and value Pasta - Opening inventory and value Inventory Asset Inventory Asset Inventory Asset Inventory Asset $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Inventory Asset Total for Inventory Asset Inventory Starting Value Inventory Starting Value Inventory Starting Value Inventory Starting Value Bill Bill Bill Bill Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt START START START START B-101 B-101 B-101 B- Bariis - Opening inventory and value Sonkor - Opening inventory and value Daqiiq - Opening inventory and value Pasta - Opening inventory and value Opening Balance Equity Opening Balance Equity Opening Balance Equity Opening Balance Equity Accounts Payable (A/P) Accounts Payable (A/P) Accounts Payable (A/P) Accounts Payable (A/P) Zaad Service Zaad Service Zaad Service Zaad Service Cash on Hand Somali Shilling Cash on Hand Somali Shilling Cash on Hand Somali Shilling Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service $0.00 $0.00 $0.00 $0.00 $3,840.00 $4,000.00 $2,000.00 $700.00 -$2,400.00 -$2,400.00 -$1,625.00 -$450.00 -$50.00 -$320.00 -$200.00 -$160.00 -$125.00 -$400.00 -$50.00 -$320.00 $2,040.00 $0.00 $0.00 $0.00 $0.00 $3,840.00 $7,840.00 $9,840.00 $10,540.00 $8,140.00 $5,740.00 $4,115.00 $3,665.00 $3,615.00 $3,295.00 $3,095.00 $2,935.00 $2,810.00 $2,410.00 $2,360.00 $2,040.00 Accounts Payable (A/P) Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Accounts Payable (A/P) 09/13/2025 Total for Accounts Payable (A/P) Bill Bill Payment (Cheque) Bill Bill Payment (Cheque) Bill Bill Payment (Cheque) Bill Bill Payment (Cheque) B-101 B-101 EL-002 1 R-001 R-001 Phone-001 Phone-001 Oomaar Company Oomaar Company Sompower Eelectricity Sompower Eelectricity Fardaws Cumar Fardaws Cumar Telesom Company Telesom Company $10,540.00 -$10,540.00 $50.00 -$50.00 $200.00 -$200.00 $15.00 -$15.00 $0.00 $10,540.00 $0.00 $50.00 $0.00 $200.00 $0.00 $15.00 $0.00 Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service Total for Zaad Service 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 Sales Receipt Sales Receipt Sales Tax Payment Sales Receipt Sales Tax Payment Bill Payment (Cheque) Bill Payment (Cheque) Bill Payment (Cheque) Expense Expense Expense - Saalax Shop Maxamed Cali 1 R-001 Phone-001 Pyol-001 Pyrol-002 payrol-003 Sompower Eelectricity Fardaws Cumar Telesom Company Faysal Maxamed Mawliid Cabdi Khalid Axmed Accounts Payable (A/P) Accounts Payable (A/P) Accounts Payable (A/P) Payroll Expenses Payroll Expenses Payroll Expenses $8,875.00 $1,063.75 -$50.75 $460.00 -$88.00 -$50.00 -$200.00 -$15.00 -$100.00 -$150.00 -$200.00 $9,545.00 $8,875.00 $9,938.75 $9,888.00 $10,348.00 $10,260.00 $10,210.00 $10,010.00 $9,995.00 $9,895.00 $9,745.00 $9,545.00 09/13/2025 09/13/2025 Sales Receipt Sales Receipt - Saalax Shop Saalax Shop Zaad Service Zaad Service $3,000.00 $2,700.00 $3,000.00 $5,700.00 Sales Sales Sales 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 NAME MEMO/DESCRIPTION Oomaar Company SPLIT ACCOUNT Accounts Payable (A/P) Oomaar Company Oomaar Company Oomaar Company Oomaar Company Saalax Shop Saalax Shop Saalax Shop Saalax Shop Khadar Ahmed Khadar Ahmed Khadar Ahmed Maxamed Cali Maxamed Cali Maxamed Cali Maxamed Cali Amal Bank Electricity Expenses Zaad Service Rent Expenses Zaad Service Telephone Expenses Zaad Service paid aprtial tax to lcal government hargeisa 1004 Sales Accrual Basis Saturday, September 13, 2025 07:46 AM GMTZ 1/2 General Ledger Hilaac Trading Company September 1-13, 2025 DISTRIBUTION ACCOUNT TRANSACTION DATE TRANSACTION TYPE NUMBER NAME Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Total for Sales 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt - Saalax Shop Saalax Shop Khadar Ahmed Khadar Ahmed Khadar Ahmed Maxamed Cali Maxamed Cali Maxamed Cali Maxamed Cali 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 09/13/2025 Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt Sales Receipt - Saalax Shop Saalax Shop Saalax Shop Saalax Shop Khadar Ahmed Khadar Ahmed Khadar Ahmed Maxamed Cali Maxamed Cali Maxamed Cali Maxamed Cali Cash on Hand Somali Shilling Cash on Hand Somali Shilling 09/13/2025 Total for Cash on Hand Somali Shilling Sales Receipt 1002 Khadar Ahmed Sales Tax Payable Sales Tax Payable Sales Tax Payable Sales Tax Payable Total for Sales Tax Payable 09/13/2025 09/13/2025 09/13/2025 Sales Receipt Journal Entry Sales Receipt 1003 Maxamed Cali Sales Tax Suspense Sales Tax Suspense Sales Tax Suspense Sales Tax Suspense Total for Sales Tax Suspense 09/13/2025 09/13/2025 09/13/2025 Journal Entry Sales Tax Payment Sales Tax Payment Electricity Expenses Electricity Expenses Total for Electricity Expenses 09/13/2025 Bill EL-002 Sompower Eelectricity Rent Expenses Rent Expenses Total for Rent Expenses 09/13/2025 Bill R-001 Telephone Expenses Telephone Expenses Total for Telephone Expenses 09/13/2025 Bill Payroll Expenses Payroll Expenses Payroll Expenses Payroll Expenses Total for Payroll Expenses 09/13/2025 09/13/2025 09/13/2025 Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Total for Cost of Goods Sold Abdirahman Ahmed Equity Abdirahman Ahmed Contributions Abdirahman Ahmed Contributions 09/13/2025 Total for Abdirahman Ahmed Contributions Abdirahman Ahmed Draws Abdirahman Ahmed Draws Total for Abdirahman Ahmed Draws 09/13/2025 MEMO/DESCRIPTION AMOUNT BALANCE Zaad Service Zaad Service Cash on Hand Somali Shilling Cash on Hand Somali Shilling Cash on Hand Somali Shilling Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service $2,275.00 $900.00 $100.00 $400.00 $225.00 $200.00 $175.00 $450.00 $100.00 $400.00 $10,925.00 $7,975.00 $8,875.00 $8,975.00 $9,375.00 $9,600.00 $9,800.00 $9,975.00 $10,425.00 $10,525.00 $10,925.00 Zaad Service Zaad Service Zaad Service Zaad Service Cash on Hand Somali Shilling Cash on Hand Somali Shilling Cash on Hand Somali Shilling Zaad Service Zaad Service Zaad Service Zaad Service Zaad Service $2,400.00 $2,400.00 $1,625.00 $450.00 $50.00 $320.00 $200.00 $160.00 $125.00 $400.00 $50.00 $320.00 $8,500.00 $2,400.00 $4,800.00 $6,425.00 $6,875.00 $6,925.00 $7,245.00 $7,445.00 $7,605.00 $7,730.00 $8,130.00 $8,180.00 $8,500.00 $725.00 $725.00 $725.00 $138.75 -$138.75 $60.00 $60.00 $138.75 $0.00 $60.00 $138.75 -$50.75 -$88.00 $0.00 $138.75 $88.00 $0.00 Accounts Payable (A/P) $50.00 $50.00 $50.00 Fardaws Cumar Accounts Payable (A/P) $200.00 $200.00 $200.00 Phone-001 Telesom Company Accounts Payable (A/P) $15.00 $15.00 $15.00 Expense Expense Expense Pyol-001 Pyrol-002 payrol-003 Faysal Maxamed Mawliid Cabdi Khalid Axmed Zaad Service Zaad Service Zaad Service $100.00 $150.00 $200.00 $450.00 $100.00 $250.00 $450.00 Journal Entry 101 $415,000.00 $415,000.00 $415,000.00 Journal Entry 103 -$5,000.00 -$5,000.00 -$5,000.00 Zaad Service Filed tax 1004 Zaad Service Filed tax paid aprtial tax to lcal government hargeisa Total for Abdirahman Ahmed Equity with sub-accounts Khadar Abdi Equity Khadar Abdi Contributions Khadar Abdi Contributions Total for Khadar Abdi Contributions Khadar Abdi Draws Khadar Abdi Draws Total for Khadar Abdi Draws SPLIT ACCOUNT $410,000.00 09/13/2025 Journal Entry 101 $425,000.00 $425,000.00 $425,000.00 09/13/2025 Journal Entry 103 -$5,500.00 -$5,500.00 -$5,500.00 Total for Khadar Abdi Equity with sub-accounts Mohamed Abdirahman Equity Mohamed Abdirahman Contributions Mohamed Abdirahman Contributions 09/13/2025 Total for Mohamed Abdirahman Contributions $419,500.00 Journal Entry 101 Total for Mohamed Abdirahman Equity with sub-accounts $485,000.00 $485,000.00 $485,000.00 $485,000.00 Retained Earnings Beginning Balance Total for Retained Earnings $0.00 $0.00 Accrual Basis Saturday, September 13, 2025 07:46 AM GMTZ 2/2