SAMPLE REPORTS VERSION 2.1

Transcription

1 AUTOCOUNT ACCOUNTING VERSION 2. SAMPLE REPORTS Business Component Enterprise Sdn. Bhd. ( T) 6A, Jalan Rengas, Taman Selatan, 4200 Klang, Selangor Darul Ehsan, Malaysia. Tel: , Fax: , Web:

2 TABLE OF CONTENTS. CHART OF ACCOUNT MAINTENANCE GENERAL LEDGER - DEBTORS LISTING -2 DEBTORS LABEL -3 CREDITORS LISTING -4 CREDITORS LABEL -5 OPENING BALANCE TRANSACTIONS MAINTENANCE JOURNAL OF TRANSACTIONS SALES JOURNAL 2- JOURNAL OF TRANSACTIONS PURCHASE JOURNAL 2-2 JOURNAL OF TRANSACTIONS GENERAL JOURNAL 2-3 JOURNAL OF TRANSACTIONS BANK JOURNAL 2-4 JOURNAL OF TRANSACTIONS CASH JOURNAL 2-5 TRANSACTION SUMMARY FINANCIAL REPORTS GENERAL LEDGER BANK 3- DEBTOR LEDGER 3-2 CREDITOR LEDGER 3-3 TRIAL BALANCE 3-4 DEBTORS BALANCE 3-5 CREDITORS BALANCE 3-6 MANUFACTURING ACCOUNT 3-7 TRADING AND PROFIT & LOSS ACCOUNT 3-8 TRADING AND PROFIT & LOSS APPROPRIATION ACCOUNT 3-9 DETAIL BREAKDOWN EXPENSES 3-0 BALANCE SHEET 3- DETAILS OF FIXED ASSETS 3-2 FIXED ASSETS DEPRECIATION & NET BOOK VALUES 3-3 FIXED ASSETS GAIN/LOSS ON DISPOSAL OF ASSETS 3-4 BANK RECONCILIATION DEBTORS & CREDITORS REPORTS STATEMENT OF ACCOUNT B/F 4- STATEMENT OF ACCOUNT OPEN ITEM 4-2 OVERDUE INVOICES/DEBIT NOTES 4-3 DUE INVOICES / DEBIT NOTES REPORT 4-4 DUE INVOICES/DEBIT NOTES BY DEBTOR REPORT 4-5 COLLECTION REPORT SUMMARY 4-6 COLLECTION REPORT WITH DETAIL PAYMENT 4-7 DEBTOR BALANCE REPORT BALANCE ONLY 4-8 DEBTOR BALANCE REPORT BALANCE DETAIL 4-9 DEBTOR CONTROL REPORT 4-0 DEBTOR AGING ANALYSIS SIMPLE 4- DEBTOR AGING ANALYSIS WITH SALES ANALYSIS 4-2 DEBTOR AGING DETAIL INFORMATION 4-3 YEARLY SALES ANALYSIS 4-4 BILL LISTING REPORT 4-5 OFFICIAL RECEIPT 4-6 PAYMENT VOUCHER 4-7 OVERDUE LETTER 4-8 COMMISSION REPORT 4-9 LIST UNPAID BILL 4-20

3 5. MORE REPORTS BUDGET & VARIANCE 5- FUND FLOW STATEMENT 5-2 CASH FLOW STATEMENT 5-3 CASH IN/OUT FLOW STATEMENT 5-4 STATEMENT OF ACCOUNT FOREIGN CURRENCY ADVANCED REPORTS MONTHLY COMPARISON PROFIT & LOSS ACCOUNT 6-7. SAMPLE INVOICING REPORTS ITEM LISTING 7- DELIVERY ORDER 7-2 INVOICE 7-3 CASH SALES 7-4 CREDIT NOTE 7-5 DEBIT NOTE 7-6 QUOTATION 7-7 SALES ORDER 7-8 APPENDIX A PROJECT ACCOUNT SAMPLE REPORTS CHART OF ACCOUNT A- PROJECT LEDGER A-2 TRANSACTION SUMMARY PROJECT A-3 PROJECT SUMMARY REPORT A-4 PROJECT PROFIT MARGIN REPORT A-5 OVERDUE INVOICES/DEBIT NOTES PROJECT A-6 DEBTOR CONTROL REPORT PROJECT A-7 CREDITOR CONTROL REPORT PROJECT A-8 TRADING AND PROFIT & LOSS ACCOUNT PROJECT A-9 BALANCE SHEET A-0 APPENDIX B SAMPLE CHART OF ACCOUNTS TRADING COMPANY B- TRAINING CENTRE COMPANY B-2 TRAVEL AGENCY COMPANY B-3 MANUFACTURING COMPANY B-4 PARTNERSHIP CO B-5 CONSTRUCTION COMPANY B-6 BCE LASER SDN. BHD. (FREE FORMAT) B-7

4 Date: 06/0/998 :9:38 AM CHART OF ACCOUNTS OLOGY MANUFACTURING CO. (ROC: V) Account Special Acc No. Description Type Acc Type CAPITAL CAPITAL CP -- RETAINED EARNING RETAINED EARNING RE -- FIXED ASSETS FIXED ASSETS FA MOTOR VEHICLE FA FA ACCUM. DEPRN. - MOTOR VEHICLE FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA PLANT & MACHINERY FA FA ACCUM. DEPRN. - PLANT & MACHINERY FA FACTORY EQUIPMENT FA FA ACCUM. DEPRN. - FACTORY EQUIPMENT FA -- OTHER ASSETS GOODWILL OA -- CURRENT ASSETS TRADE DEBTORS CA DM DIGITAL IDEAL S/B CA DR MRS TRADING SDN BHD CA DR VALUE SHOP S/B CA DR OLOGY MARKETING S/B CA DR POH MA ENTERPRISE CA DR SIME BEE SDN. BHD. CA DR OTHER DEBTORS CA CASH AT BANK - MAYBANK CA BK CASH AT BANK - SIME BANK CA BK CASH IN HAND CA CH STOCK CA BS STOCK - RAW MATERIALS CA BS STOCK - PACKING MATERIALS CA BS STOCK - WORK-IN-PROGRESS CA BS STOCK - FINISHED GOODS CA BS DEPOSIT & PREPAYMENT CA -- LONG TERM LIABILITY

5 Date: 06/0/998 :9:39 AM CHART OF ACCOUNTS OLOGY MANUFACTURING CO. (ROC: V) Account Special Acc No. Description Type Acc Type TERM LOAN - MAYBANK LL -- CURRENT LIABILITIES TRADE CREDITORS CL CM PLANET SDN. BHD. CL CR IDEAL COMPUTER SDN. BHD. CL CR UNITED COMPUTER HOUSE SDN. BHD. CL CR SERVER TECHNOLOGY SDN. BHD. CL CR OTHER CREDITORS CL SYARIKAT LONG CL ACCRUALS CL HIRE PURCHASE INTEREST SUSPENSE CL HIRE PURCHASE CREDITOR - MAYBANK CL DIRECTORS' ACCOUNT CL C. C. TAN CL K. T. YEO CL -- SALES SALES SL SALES - PC COMPONENT SL SALES - FULL SET PC SL -- SALES ADJUSTMENTS RETURN INWARDS SA DISCOUNT ALLOWED SA -- COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS CO OS CLOSING STOCKS - FINISHED GOODS CO CS MANUFACTURING ACCOUNT CO MA RAW MATERIALS CO OPENING STOCKS - RAW MATERIALS CO OS PURCHASES - RAW MATERIALS CO CARRIAGE INWARDS CO CUSTOM DUTIES CO DISCOUNT RECEIPT CO CUSTOM SERVICE CHARGES CO CLOSING STOCKS - RAW MATERIALS CO CS DIRECT LABOUR CO PRODUCTION WAGES CO E.P.F. CONTRIBUTIONS CO SOCSO CONTRIBUTIONS CO -- 2

6 Date: 06/0/998 :9:39 AM CHART OF ACCOUNTS OLOGY MANUFACTURING CO. (ROC: V) Account Special Acc No. Description Type Acc Type FACTORY OVERHEAD CO FACTORY RENTAL CO UPKEEP OF FACTORY MACHINERY CO UPKEEP OF FACTORY EQUIPMENT CO SECURITY CHARGES CO FACTORY GENERAL REQUISITE CO DEPRECIATION OF PLANT & MACHINERY CO DEPRECIATION OF FACTORY & EQUIPMENT CO PACKING MATERIALS CO OPENING STOCKS - PACKING MATERIALS CO OS CLOSING STOCKS - PACKING MATERIALS CO CS WORK IN PROGRESS CO WORK IN PROGRESS - OPENING CO OS WORK IN PROGRESS - CLOSING CO CS OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI GAIN ON DISPOSAL OF FIXED ASSETS OI -- EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS EP ADVERTISEMENT EP AUDIT FEE EP BONUS EP BANK INTEREST & CHARGES EP DIRECTOR REMUNERATION EP DEPRECIATION OF FIXED ASSETS EP ENTERTAINMENT EP E.P.F. CONTRIBUTIONS EP GENERAL EXPENSES EP HIRE PURCHASE INTEREST EP LICENSE FEE EP MEDICAL FEE EP OFFICE RENTAL EP OFFICE REFRESHMENT EP POSTAGES & STAMPS EP PRINTING & STATIONERY EP ROAD TAX & INSURANCE EP SOCSO CONTRIBUTIONS EP SECRETARIAL FEE EP STAFF SALARIES & ALLOWANCES EP TRAVELLING EXPENSES EP -- 3

7 Date: 06/0/998 :9:39 AM CHART OF ACCOUNTS OLOGY MANUFACTURING CO. (ROC: V) Account Special Acc No. Description Type Acc Type TELEPHONE EP UPKEEP OF MOTOR VEHICLES EP WATER & ELECTRICITY EP LOSS ON FOREIGN EXCHANGE EP -- TAXATION TAXATION TX -- 4

8 OLOGY MANUFACTURING CO. 6/0/999 DEBTORS LISTING DEBTOR NAME ADDRESS AREA/AGENT CONTACT PHONE &2 TERMS BUSINESS FAX DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. JB 002 Net 30 days MR FOO MRS TRADING SDN BHD 780,JALAN PIUGA, TAMAN PELANGI, JOHOR BAHRU. JB 00 Net 30 days MRS YONG VALUE SHOP S/B PLO 55, JALAN TEMBAJU, PASIR GUDANF, KUALA LUMPUR. KL 002 Net 60 days RICHARD OLOGY MARKETING S/B 98, JALAN TAIPING, TAMAN UNGKU TUN AMINAH, KUALA LUMPUR. KL 00 Net 60 days MS LEE POH MA ENTERPRISE 3.JALAN ANGKASA, TAMAN INDUSTRI YU, PETALING JAYA. PJ 003 Net 90 days MR TAN SIME BEE SDN. BHD. 88, JALAN MENANG, TAMAN GEMBIRA, KUALA LUMPUR. KL 003 Net 30 days MR WONG

9 DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, MRS TRADING SDN BHD 780,JALAN PIUGA, TAMAN PELANGI, VALUE SHOP S/B PLO 55, JALAN TEMBAJU, PASIR GUDANF, OLOGY MARKETING S/B 98, JALAN TAIPING, TAMAN UNGKU TUN AMINAH, POH MA ENTERPRISE 3.JALAN ANGKASA, TAMAN INDUSTRI YU, SIME BEE SDN. BHD. 88, JALAN MENANG, TAMAN GEMBIRA,

10 OLOGY MANUFACTURING CO. 6/0/999 CREDITORS LISTING CREDITOR NAME ADDRESS AREA/AGENT CONTACT PHONE &2 TERMS BUSINESS FAX PLANET SDN. BHD. 6, JALAN PERWIRA, TAMAN SURIA, 8000 JOHOR BAHRU, JOHOR. JB Net 30 days MISS YEOH IDEAL COMPUTER SDN. BHD. 50, JALAN MEU, TAMAN PLAZA, KLANG. KLG C.O.D. MR GAN UNITED COMPUTER HOUSE SDN. BHD. 6., JALAN ANGKASAMAN, TAMAN INDUSTRI KING, KLANG,SELANGOR. KLG C.O.D. MR HO SERVER TECHNOLOGY SDN. BHD. 226, JALAN MELAN, PETALING JAYA., SELANGOR. PJ Net 30 days MR TEH

11 PLANET SDN. BHD. 6, JALAN PERWIRA, TAMAN SURIA, IDEAL COMPUTER SDN. BHD. 50, JALAN MEU, TAMAN PLAZA, UNITED COMPUTER HOUSE SDN. BHD. 6., JALAN ANGKASAMAN, TAMAN INDUSTRI KING, SERVER TECHNOLOGY SDN. BHD. 226, JALAN MELAN, PETALING JAYA.,

12 Date: 06/0/998 :3:08 AM BALANCE B/F AS AT 0/0/998 OLOGY MANUFACTURING CO. (ROC: V) Account No Description Debit Credit RM RM CAPITAL 30, RETAINED EARNING 87, MOTOR VEHICLE 50, ACCUM. DEPRN. - MOTOR VEHICLE 30, FURNITURES & FITTINGS 40, ACCUM. DEPRN. - FURNITURES & FITTINGS 8, OFFICE EQUIPMENT 0, ACCUM. DEPRN. - OFFICE EQUIPMENT PLANT & MACHINERY 3, ACCUM. DEPRN. - PLANT & MACHINERY, FACTORY EQUIPMENT 5, ACCUM. DEPRN. - FACTORY EQUIPMENT, GOODWILL 3, DIGITAL IDEAL S/B 3, MRS TRADING SDN BHD 9, VALUE SHOP S/B 7, OLOGY MARKETING S/B POH MA ENTERPRISE 0, CASH AT BANK - MAYBANK 43, CASH AT BANK - SIME BANK 0, CASH IN HAND 3, STOCK - RAW MATERIALS 55, STOCK - PACKING MATERIALS 3, STOCK - WORK-IN-PROGRESS 5, STOCK - FINISHED GOODS 20, DEPOSIT & PREPAYMENT 23, PLANET SDN. BHD. 7, IDEAL COMPUTER SDN. BHD. 4, UNITED COMPUTER HOUSE SDN. BHD. 3, SERVER TECHNOLOGY SDN. BHD. 2, SYARIKAT LONG ACCRUALS 5, HIRE PURCHASE INTEREST SUSPENSE, HIRE PURCHASE CREDITOR - MAYBANK 6,00

13 Date: 06/0/998 :3:09 AM BALANCE B/F AS AT 0/0/998 OLOGY MANUFACTURING CO. (ROC: V) Account No Description Debit Credit RM RM C. C. TAN 4, K. T. YEO 7, TERM LOAN - MAYBANK 40,00 Total : 539, , Account Balance 2

14 Date: 06/0/998 :35:00 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: Sales PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 0/0/ DIGITAL IDEAL S/B I SALES 26,00 2 0/0/ SALES - PC COMPONENT I INTEL PENTIUM II 400 CPU 26,00 3 0/0/ MRS TRADING SDN BHD I SALES 4,80 4 0/0/ SALES - PC COMPONENT I PS2 MOUSE (SERIAL) 4,80 0 0/0/ DIGITAL IDEAL S/B I SALES 30 0/0/ SALES - PC COMPONENT I CYRIX/ IBM MX 233 CPU /0/ DIGITAL IDEAL S/B DN CUSTOM SERVICE CHARGES 3 7 0/0/ SALES - PC COMPONENT DN CYRIX/ IBM MX 233 CPU /0/ VALUE SHOP S/B I SALES 9, /0/ SALES - PC COMPONENT I AMD K6-2/300 c/w FAN CPU, /0/ SALES - FULL SET PC I INTEL PENTIUM PHINIX 233 MHZ (IBM) WITH 8 4/0/ MRS TRADING SDN BHD I SALES 7,95 7,80 9 4/0/ SALES - PC COMPONENT I CYRIX MX II CPU 7, /0/ DIGITAL IDEAL S/B CN SALES RETURN /0/ RETURN INWARDS CN AMD K6-233 c/w FAN CPU /0/ MRS TRADING SDN BHD I SALES 25,0 3 28/0/ SALES - PC COMPONENT I GB QUANTUM VIKING II (SCSI-3 WIDE) HA 2 8 0/02/ OLOGY MARKETING S/B I SALES 8, /02/ SALES - FULL SET PC I INTEL PENTIUM II 266 MHZ WITH MMX TECHNO /02/ SIME BEE SDN. BHD. I SALES 6, ,0 8, /02/ SALES - PC COMPONENT I AMD K6 266 c/w FAN CPU 6, /02/ SIME BEE SDN. BHD. I SALES 34, /02/ SALES - PC COMPONENT I AMD K6-2/300 c/w FAN CPU 0, /02/ SALES - FULL SET PC I INTEL PENTIUM II 233 MHZ WITH MMX TECHNO /02/ POH MA ENTERPRISE I SALES 8, /02/ SALES - PC COMPONENT I GB QUANTUM ATLAS (SCSI- 3) HARD DISK /02/ VALUE SHOP S/B I-9800 SALES 0,38 23,52 8, /02/ SALES - PC COMPONENT I K EXTERNAL MODEM 2, /02/ SALES - FULL SET PC I-9800 INTEL PENTIUM PHINIX 233 MHZ (IBM) WITH /02/ OLOGY MARKETING S/B I SALES 5, /02/ SALES - FULL SET PC I INTEL PENTIUM II 266 MHZ WITH MMX TECHNO /02/ SALES - PC COMPONENT I ATX TOWER CASING c/w 200P/S 7,80 4,40, /02/ POH MA ENTERPRISE CN SALES RETURN /02/ RETURN INWARDS CN AMD K6-2/266 c/w FAN CPU /02/ OLOGY MARKETING S/B CN SALES RETURN /02/ RETURN INWARDS CN PS2 MOUSE (SERIAL) 4 TOTAL DEBIT: TOTAL CREDIT: 27, , ===Transactions Balance===

15 Date: 06/0/998 :36:4 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: Purchase PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 37 0/0/ PLANET SDN. BHD. B PURCHASES - RAW MATERIALS 38 0/0/ PURCHASES - RAW MATERIALS B PURCHASES - RAW MATERIALS 5,00 5, /0/ IDEAL COMPUTER SDN. BHD. B PURCHASES - RAW MATERIALS 6, /0/ PURCHASES - RAW MATERIALS B PURCHASES - RAW MATERIALS 6, /0/ UNITED COMPUTER HOUSE SDN. BHD. B-0020 PURCHASES - RAW MATERIALS 7, /0/ PURCHASES - RAW MATERIALS B-0020 PURCHASES - RAW MATERIALS 7, /0/ SERVER TECHNOLOGY SDN. BHD. B PURCHASES - RAW MATERIALS 6, /0/ PURCHASES - RAW MATERIALS B PURCHASES - RAW MATERIALS 6, /0/ SERVER TECHNOLOGY SDN. BHD. CN DISCOUNT RECEIPT /0/ DISCOUNT RECEIPT CN DISCOUNT RECEIPT /0/ PLANET SDN. BHD. B-0056 PURCHASES - RAW MATERIALS 46 8/0/ PURCHASES - RAW MATERIALS B-0056 PURCHASES - RAW MATERIALS 7, , /02/ SERVER TECHNOLOGY SDN. BHD. B-0009 PURCHASES - RAW MATERIALS 8, /02/ PURCHASES - RAW MATERIALS B-0009 PURCHASES - RAW MATERIALS 8, /02/ IDEAL COMPUTER SDN. BHD. B PURCHASES - RAW MATERIALS 9, /02/ PURCHASES - RAW MATERIALS B PURCHASES - RAW MATERIALS 9, /02/ IDEAL COMPUTER SDN. BHD. CN DISCOUNT RECEIPT /02/ DISCOUNT RECEIPT CN DISCOUNT RECEIPT /02/ IDEAL COMPUTER SDN. BHD /02/ CUSTOM SERVICE CHARGES /02/ UNITED COMPUTER HOUSE SDN. BHD. DN55557 CUSTOM SERVICE CHARGES 25 DN55557 CUSTOM SERVICE CHARGES 25 B-0803 PURCHASES - RAW MATERIALS 9, /02/ PURCHASES - RAW MATERIALS B-0803 PURCHASES - RAW MATERIALS 9, /02/ UNITED COMPUTER HOUSE SDN. BHD. CN88990 DISCOUNT RECEIPT /02/ DISCOUNT RECEIPT CN88990 DISCOUNT RECEIPT /02/ UNITED COMPUTER HOUSE SDN. BHD /02/ CUSTOM SERVICE CHARGES DN7789 CUSTOM SERVICE CHARGES 50 DN7789 CUSTOM SERVICE CHARGES 50 TOTAL DEBIT: TOTAL CREDIT: 63, , ===Transactions Balance===

16 Date: 06/0/998 :37:36 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: General Journal PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 63 5/0/ PRINTING & STATIONERY SYARIKAT LONG /0/ SYARIKAT LONG PRINTING & STATIONERY /0/ HIRE PURCHASE INTEREST HIRE PURCHASE INTEREST SUSPENSE 66 3/0/ HIRE PURCHASE INTEREST SUSPENSE 67 3/0/ DEPRECIATION OF PLANT & MACHINERY 5 HIRE PURCHASE INTEREST 5 ACCUM. DEPRN. - PLANT & MACHINERY 9,0 68 3/0/ ACCUM. DEPRN. - PLANT & MACHINERY DEPRECIATION OF PLANT & MACHINERY 9,0 69 3/0/ DEPRECIATION OF FACTORY & EQUIPMENT ACCUM. DEPRN. - FACTORY EQUIPMENT, /0/ ACCUM. DEPRN. - FACTORY EQUIPMENT DEPRECIATION OF FACTORY & EQUIPMENT,57 7 3/0/ DEPRECIATION OF FIXED ASSETS ACCUM. DEPRN. - MOTOR VEHICLE 0, /0/ ACCUM. DEPRN. - MOTOR VEHICLE DEPRECIATION OF FIXED ASSETS 0, /0/ DEPRECIATION OF FIXED ASSETS ACCUM. DEPRN. - OFFICE EQUIPMENT /0/ ACCUM. DEPRN. - OFFICE EQUIPMENT DEPRECIATION OF FIXED ASSETS /0/ DEPRECIATION OF FIXED ASSETS ACCUM. DEPRN. - FURNITURES & FITTINGS 8, /0/ ACCUM. DEPRN. - FURNITURES & FITTINGS DEPRECIATION OF FIXED ASSETS 8, /0/ K. T. YEO DIRECTOR REMUNERATION 2, /0/ C. C. TAN DIRECTOR REMUNERATION 3, /0/ DIRECTOR REMUNERATION K.T.YEO & C.C.TAN 5, /02/ GAIN ON DISPOSAL OF FIXED ASSETS OFFICE EQUIPMENT 3, /02/ OFFICE EQUIPMENT GAIN ON DISPOSAL OF FIXED ASSETS /02/ ACCUM. DEPRN. - OFFICE EQUIPMENT GAIN ON DISPOSAL OF FIXED ASSETS 30 3, /02/ GAIN ON DISPOSAL OF FIXED ASSETS ACCUM. DEPRN. - OFFICE EQUIPMENT 30 TOTAL DEBIT: TOTAL CREDIT: 38, , ===Transactions Balance===

17 Date: 06/0/998 :38:30 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: SIME BANK PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 80 0/0/ CASH AT BANK - SIME BANK SMB CAPITAL 20,00 OR /0/ CAPITAL SMB CASH AT BANK - SIME BANK 20,00 OR /0/ DIGITAL IDEAL S/B SMB00 PAYMENT FOR I-000 & I- OR /0/ CASH AT BANK - SIME BANK SMB00 DIGITAL IDEAL S/B 9,00 OR /0/ DIGITAL IDEAL S/B SMB00 PAYMENT FOR I-000 & I- OR /0/ CASH AT BANK - SIME BANK SMB00 DIGITAL IDEAL S/B 6,00 OR ,00 6, /0/ OLOGY MARKETING S/B SMB PAYMENT FOR I OR /0/ CASH AT BANK - SIME BANK SMB OLOGY MARKETING S/B 80 OR /0/ PLANET SDN. BHD. SMB90234 PAYMENT FOR B ,00 PV /0/ CASH AT BANK - SIME BANK SMB90234 PLANET SDN. BHD. 5, /0/ SERVER TECHNOLOGY SDN. BHD. PV SMB90235 PAYMENT FOR B ,59 PV /0/ CASH AT BANK - SIME BANK SMB90235 SERVER TECHNOLOGY SDN. PV BHD. 8, /0/ MRS TRADING SDN BHD SMB02 PAYMENT FOR I ,00 OR /0/ CASH AT BANK - SIME BANK SMB02 MRS TRADING SDN BHD,00 OR /0/ PRODUCTION WAGES CASH AT BANK - SIME BANK 6, /0/ CASH AT BANK - SIME BANK SMB90233 PRODUCTION WAGES 6,00 PV /02/ OLOGY MARKETING S/B SMB PAYMENT FOR I ,00 OR /02/ CASH AT BANK - SIME BANK SMB OLOGY MARKETING S/B 8, /02/ IDEAL COMPUTER SDN. BHD. OR SMB90237 PAYMENT FOR B ,97 PV /02/ CASH AT BANK - SIME BANK SMB90237 IDEAL COMPUTER SDN. BHD. 3, /02/ IDEAL COMPUTER SDN. BHD. PV SMB90236 PAYMENT FOR B ,03 PV /02/ CASH AT BANK - SIME BANK SMB90236 IDEAL COMPUTER SDN. BHD., /02/ UNITED COMPUTER HOUSE SDN. BHD. PV SMB90238 PAYMENT FOR B ,20 PV /02/ CASH AT BANK - SIME BANK SMB90238 UNITED COMPUTER HOUSE PV SDN. BHD /02/ PLANET SDN. BHD. SMB90239 PAYMENT FOR B-000 7,00 PV ,20

18 Date: 06/0/998 :38:32 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to /02/ CASH AT BANK - SIME BANK SMB90239 PLANET SDN. BHD. 7,00 PV /02/ ROAD TAX & INSURANCE CASH AT BANK - SIME BANK /02/ CASH AT BANK - SIME BANK SMB90232 ROAD TAX & INSURANCE 75 PV /02/ POSTAGES & STAMPS CASH AT BANK - SIME BANK /02/ CASH AT BANK - SIME BANK SMB POSTAGES & STAMPS 6 PV TOTAL DEBIT: TOTAL CREDIT: 0,40 0,40 ===Transactions Balance=== 2

19 Date: 06/0/998 :39:4 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: MAYBANK PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 84 4/0/ ADVERTISEMENT CASH AT BANK - MAYBANK /0/ CASH AT BANK - MAYBANK MBB7778 ADVERTISEMENT 80 PV /0/ SECRETARIAL FEE CASH AT BANK - MAYBANK, /0/ CASH AT BANK - MAYBANK MBB77782 SECRETARIAL FEE,20 PV /0/ E.P.F. CONTRIBUTIONS CASH AT BANK-MAYBANK 2, /0/ SOCSO CONTRIBUTIONS CASH AT BANK-MAYBANK 3, /0/ CASH AT BANK - MAYBANK MBB77783 EPF & SOCSO PV CONTRIBUTIONS /02/ SERVER TECHNOLOGY SDN. BHD. MBB77784 PAYMENT FOR B ,60 PV /02/ CASH AT BANK - MAYBANK MBB77784 SERVER TECHNOLOGY SDN. PV BHD /02/ AUDIT FEE CASH AT BANK - MAYBANK 50 6, , /02/ CASH AT BANK - MAYBANK MBB77787 AUDIT FEE /02/ SERVER TECHNOLOGY SDN. BHD. PV MBB77785 PAYMENT FOR B ,40 PV /02/ CASH AT BANK - MAYBANK MBB77785 SERVER TECHNOLOGY SDN. PV BHD. 4, /02/ MRS TRADING SDN BHD MBB77650 PAYMENT FOR I ,00 OR /02/ CASH AT BANK - MAYBANK MBB77650 MRS TRADING SDN BHD 5,00 OR /02/ MRS TRADING SDN BHD MBB PAYMENT FOR I ,90 OR /02/ CASH AT BANK - MAYBANK MBB MRS TRADING SDN BHD 4, /02/ LOSS ON FOREIGN EXCHANGE OR MBB PAYMENT FOR I OR /02/ SIME BEE SDN. BHD. MBB PAYMENT FOR I ,28.00 OR /02/ CASH AT BANK - MAYBANK MBB SIME BEE SDN. BHD. 5,36 OR /02/ POH MA ENTERPRISE MBB PAYMENT FOR I ,00 OR /02/ CASH AT BANK - MAYBANK MBB POH MA ENTERPRISE 0,00 OR /02/ OFFICE RENTAL CASH AT BANK - MAYBANK, /02/ CASH AT BANK - MAYBANK MBB77786 OFFICE RENTAL,30 PV /02/ TAXATION CASH AT BANK - MAYBANK 2, /02/ CASH AT BANK - MAYBANK MBB77789 TAXATION 2,00 PV /02/ CASH AT BANK - MAYBANK MBB77788 GAIN ON DISPOSAL OF FIXED OR ASSETS /02/ GAIN ON DISPOSAL OF FIXED ASSETS 4,50 MBB77788 CASH AT BANK - MAYBANK 4,50 OR-98003

20 Date: 06/0/998 :39:6 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 TOTAL DEBIT: TOTAL CREDIT: 59, , ===Transactions Balance=== 2

21 Date: 06/0/998 :40:02 AM TRANSACTION LISTING OLOGY MANUFACTURING CO. (ROC: V) Period: to 2 Journal: Petty Cash PD TN DATE A/C A/C DESCRIPTION REF. DESCRIPTION DEBIT CREDIT 40 05/0/ CUSTOM DUTIES CASH IN HAND /0/ CASH IN HAND CASH CUSTOM DUTIES 5 PV /0/ PRINTING & STATIONERY CASH IN HAND /0/ CASH IN HAND CASH PRINTING & STATIONERY 5 PV /0/ POH MA ENTERPRISE CASH PAYMENT FOR I-98000,50 OR /0/ CASH IN HAND CASH POH MA ENTERPRISE,50 OR /02/ DIGITAL IDEAL S/B CASH PAYMENT FOR I OR /02/ CASH IN HAND CASH DIGITAL IDEAL S/B 30 OR /02/ DIGITAL IDEAL S/B CASH PAYMENT FOR I-000,20 OR /02/ CASH IN HAND CASH DIGITAL IDEAL S/B,20 OR /02/ SECRETARIAL FEE CASH IN HAND /02/ CASH IN HAND CASH SECRETARIAL FEE 25 PV TOTAL DEBIT: TOTAL CREDIT: 3,45 3,45 ===Transactions Balance===

22 Date: 06/0/998 :43:56 AM Transaction Summary Report As At 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) CAPITAL RETAINED EARNING MOTOR VEHICLE ACCUM. DEPRN. - MOTOR VEHICLE FURNITURES & FITTINGS ACCUM. DEPRN. - FURNITURES & OFFICE EQUIPMENT ACCUM. DEPRN. - OFFICE PLANT & MACHINERY ACCUM. DEPRN. - PLANT & FACTORY EQUIPMENT ACCUM. DEPRN. - FACTORY GOODWILL DIGITAL IDEAL S/B MRS TRADING SDN BHD VALUE SHOP S/B OLOGY MARKETING S/B POH MA ENTERPRISE SIME BEE SDN. BHD. CASH AT BANK - MAYBANK CASH AT BANK - SIME BANK CASH IN HAND DEPOSIT & PREPAYMENT PLANET SDN. BHD. IDEAL COMPUTER SDN. BHD. UNITED COMPUTER HOUSE SDN. SERVER TECHNOLOGY SDN. BHD. SYARIKAT LONG ACCRUALS HIRE PURCHASE INTEREST HIRE PURCHASE CREDITOR - C. C. TAN K. T. YEO TERM LOAN - MAYBANK SALES - PC COMPONENT SALES - FULL SET PC RETURN INWARDS GAIN ON DISPOSAL OF FIXED PURCHASES - RAW MATERIALS CUSTOM DUTIES DISCOUNT RECEIPT Balance B/F Month To Date Year To Date Current Balance (30,00) (20,00) (330,00) (87,732.00) (87,732.00) 50,00 50,00 (30,00) (0,00) (40,00) 40,00 40,00 (8,00) (8,00) (6,00) 0,50 (3,00) (3,00) 7,50 (80) 30 (50) (,30) 3,50 3,50 (,35) (9,0) (20,45) 5,70 5,70 (,57) (,57) (3,4) 3,00 3,00 3,20 (,50) 9,4 22,6 9,90 (9,90) 36,95 46,85 7,80 0,38 29,88 37, ,85 5,05 5,85 0,00 7,77 6,27 6,27 34,23 34,23 34,23 43, ,96 20, , (0,00),99 9,20 9,20 3,30,25 2,55 5,85 23,50 23,50 (7,00) 7,00 (749.00) (7,749.00) (4,70) (4,22) (0,55) (5,25) (3,20) (6,60) (4,07) (7,27) (2,60) (,59) 60 (2,00) (2.00) (45.00) (536.00) (5,00) (5,00),40 (5),25 (6,00) (6,00) (4,50) (3,00) (7,50) (7,30) (2,50) (9,80) (40,00) (40,00) (49,328.00) (45,208.00) (45,208.00) (63,72) (7,52) (7,52) 69,, (,80) (,80) (,80) 27,86 6, , (,00) (,45) (,45)

23 Date: 06/0/998 :43:57 AM Transaction Summary Report As At 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) CUSTOM SERVICE CHARGES PRODUCTION WAGES 6,00 6, DEPRECIATION OF PLANT & 9,0 9, DEPRECIATION OF FACTORY &,57, ADVERTISEMENT AUDIT FEE DIRECTOR REMUNERATION 5,50 5, DEPRECIATION OF FIXED ASSETS 8,80 8, E.P.F. CONTRIBUTIONS 2, , HIRE PURCHASE INTEREST OFFICE RENTAL,30,30, POSTAGES & STAMPS PRINTING & STATIONERY ROAD TAX & INSURANCE SOCSO CONTRIBUTIONS 3, , SECRETARIAL FEE 25,45, LOSS ON FOREIGN EXCHANGE TAXATION 2,00 2,00 2,00 Total : (93,50) (93,50) 2

24 Date: 06/0/998 :43:5 AM GENERAL LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 Account Code: CASH AT BANK - SIME BANK Date PD Journal REF. Description Debit Credit Balance Balance B/F (0,00) 0/0/998 BANK SMB CAPITAL 20,00 0,00 OR /0/998 BANK SMB00 DIGITAL IDEAL S/B 9,00 9,00 OR /0/998 BANK SMB00 OR /0/998 BANK SMB DIGITAL IDEAL S/B 6,00 25,00 OLOGY MARKETING S/B 80 25,80 OR /0/998 BANK SMB90234 PLANET SDN. BHD. 5,00 20,80 PV /0/998 BANK SMB90235 PV /0/998 BANK SMB02 OR /0/998 BANK SMB90233 SERVER TECHNOLOGY SDN. BHD. 8,59 2,2 MRS TRADING SDN BHD,00 23,2 PRODUCTION WAGES 6,00 7,2 PV /02/998 2 BANK SMB OR /02/998 2 BANK SMB90237 OLOGY MARKETING S/B 8,00 25,2 IDEAL COMPUTER SDN. BHD. 3,97 2,24 PV /02/998 2 BANK SMB90236 IDEAL COMPUTER SDN. BHD.,03 20,2 PV /02/998 2 BANK SMB90238 PV /02/998 2 BANK SMB90239 PV /02/998 2 BANK SMB90232 UNITED COMPUTER HOUSE SDN. BHD. 3,20 7,0 PLANET SDN. BHD. 7,00 0,0 ROAD TAX & INSURANCE 75 9,26 PV /02/998 2 BANK SMB POSTAGES & STAMPS 6 9,20 PV ,80 45,60 9,20

25 Date: 06/0/998 :43:05 AM GENERAL LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 Account Code: CASH AT BANK - MAYBANK Date PD Journal REF. Description Debit Credit Balance Balance B/F 43, /0/998 BANK-MAY MBB7778 ADVERTISEMENT 80 42, PV /0/998 BANK-MAY MBB77782 SECRETARIAL FEE,20 4, PV /0/998 BANK-MAY MBB77783 PV /02/998 2 BANK-MAY MBB77784 EPF & SOCSO CONTRIBUTIONS 6, , SERVER TECHNOLOGY SDN. BHD. 2,60 33,20.50 PV /02/998 2 BANK-MAY MBB77787 AUDIT FEE 50 32, PV /02/998 2 BANK-MAY MBB77785 PV /02/998 2 BANK-MAY MBB77650 OR /02/998 2 BANK-MAY MBB SERVER TECHNOLOGY SDN. BHD. 4,40 28, MRS TRADING SDN BHD 5,00 33, MRS TRADING SDN BHD 4,90 38,20.50 OR /02/998 2 BANK-MAY MBB OR /02/998 2 BANK-MAY MBB SIME BEE SDN. BHD. 5,36 53, POH MA ENTERPRISE 0,00 63, OR /02/998 2 BANK-MAY MBB77786 OFFICE RENTAL,30 62,80.50 PV /02/998 2 BANK-MAY MBB77789 PV /02/998 2 BANK-MAY MBB77788 OR TAXATION 2,00 60,80.50 GAIN ON DISPOSAL OF FIXED ASSETS 4,50 64, ,76 8, ,680.50

26 Date: 06/0/998 :44:50 AM DEBTOR LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 Account Code: DIGITAL IDEAL S/B Date PD Journal REF. Description Debit Credit Balance Balance B/F 3,20 0/0/998 SALES I SALES 26,00 39,20 0/0/998 SALES I SALES 30 39,50 0/0/998 SALES DN CUSTOM SERVICE CHARGES 3 39,53 03/0/998 BANK SMB00 OR /0/998 BANK SMB00 PAYMENT FOR I-000 & I ,00 30,53 PAYMENT FOR I-000 & I ,00 24,53 OR /0/998 SALES CN SALES RETURN 42 24, /02/998 2 CASH CASH OR /02/998 2 CASH CASH OR PAYMENT FOR I ,8 PAYMENT FOR I-000,20 22,6 26,33 6,92 22,6 Account Code: MRS TRADING SDN BHD Date PD Journal REF. Description Debit Credit Balance Balance B/F 9,90 0/0/998 SALES I SALES 4,80 24,70 4/0/998 SALES I SALES 7,95 42,65 9/0/998 BANK SMB02 PAYMENT FOR I ,00 3,65 OR /0/998 SALES I SALES 25,0 56,75 6/02/998 2 BANK-MAY MBB77650 OR /02/998 2 BANK-MAY MBB OR PAYMENT FOR I ,00 5,75 PAYMENT FOR I ,90 46,85 57,85 20,90 46,85 Account Code: VALUE SHOP S/B Date PD Journal REF. Description Debit Credit Balance Balance B/F 7,80 07/0/998 SALES I SALES 9,50 27,30 22/02/998 2 SALES I-9800 SALES 0,38 37,68 29,88 37,68 Account Code: OLOGY MARKETING S/B Date PD Journal REF. Description Debit Credit Balance Balance B/F 80 05/0/998 BANK SMB PAYMENT FOR I OR

27 Date: 06/0/998 :44:52 AM DEBTOR LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 0/02/998 2 SALES I SALES 8,00 8,00 09/02/998 2 BANK SMB PAYMENT FOR I ,00 OR /02/998 2 SALES I SALES 5,89 5,89 28/02/998 2 SALES CN SALES RETURN 4 5,85 33,89 8,84 5,85 Account Code: POH MA ENTERPRISE Date PD Journal REF. Description Debit Credit Balance Balance B/F 0,00 28/0/998 CASH CASH OR PAYMENT FOR I-98000,50 8,50 5/02/998 2 SALES I SALES 8,42 26,92 23/02/998 2 BANK-MAY MBB PAYMENT FOR I ,00 6,92 OR /02/998 2 SALES CN SALES RETURN 65 6,27 8,42 2,5 6,27 Account Code: SIME BEE SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F 3/02/998 2 SALES I SALES 6, , /02/998 2 SALES I SALES 34,23 50, /02/998 2 BANK-MAY MBB PAYMENT FOR I , ,23 OR , , ,23 2

28 Date: 06/0/998 :45:27 AM CREDITOR LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 Account Code: PLANET SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F (7,00) 0/0/998 PURCHASE B PURCHASES - RAW MATERIALS 5,00 (2,00) 08/0/998 BANK SMB90234 PAYMENT FOR B ,00 (7,00) PV /0/998 PURCHASE B-0056 PURCHASES - RAW MATERIALS 7, (4,749.00) 3/02/998 2 BANK SMB90239 PV-9800 PAYMENT FOR B-000 7,00 (7,749.00) 2,00 2, (7,749.00) Account Code: IDEAL COMPUTER SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F (4,70) 02/0/998 PURCHASE B PURCHASES - RAW MATERIALS 6,33 (,03) /02/998 2 BANK SMB90237 PV /02/998 2 BANK SMB90236 PAYMENT FOR B ,97 (7,06) PAYMENT FOR B ,03 (6,03) PV /02/998 2 PURCHASE B PURCHASES - RAW MATERIALS 9,32 (5,35) 3/02/998 2 PURCHASE CN DISCOUNT RECEIPT 35 (5,00) 3/02/998 2 PURCHASE DN55557 CUSTOM SERVICE CHARGES 25 (5,25) 5,35 5,90 (5,25) Account Code: UNITED COMPUTER HOUSE SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F (3,20) 06/0/998 PURCHASE B-0020 PURCHASES - RAW MATERIALS 7,47 (0,67) /02/998 2 BANK SMB90238 PV PAYMENT FOR B ,20 (7,47) 23/02/998 2 PURCHASE B-0803 PURCHASES - RAW MATERIALS 9,95 (7,42) 23/02/998 2 PURCHASE CN88990 DISCOUNT RECEIPT 65 (6,77) 23/02/998 2 PURCHASE DN7789 CUSTOM SERVICE CHARGES 50 (7,27) 3,85 7,92 (7,27) Account Code: SERVER TECHNOLOGY SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F (2,60) 5/0/998 PURCHASE B PURCHASES - RAW MATERIALS 6,85 (9,45) 5/0/998 PURCHASE CN DISCOUNT RECEIPT 45 (9,00) 5/0/998 BANK SMB90235 PAYMENT FOR B ,59 (4) PV /02/998 2 PURCHASE B-0009 PURCHASES - RAW MATERIALS 8,59 (9,00) 4/02/998 2 BANK-MAY MBB77784 PV PAYMENT FOR B ,60 (6,40)

29 Date: 06/0/998 :45:29 AM CREDITOR LEDGER OLOGY MANUFACTURING CO. (ROC: V) From Period to 2 6/02/998 2 BANK-MAY MBB77785 PAYMENT FOR B ,40 (2,00) PV ,04 5,44 (2,00) 2

30 Date: 06/0/998 :53:05 AM TRIAL BALANCE - FOR THE MONTH OF FEBRUARY 998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date Month-To-Date AccNo Description Debit Credit Debit Credit CAPITAL 330, RETAINED EARNING 87, MOTOR VEHICLE 50, ACCUM. DEPRN. - MOTOR VEHICLE 40, FURNITURES & FITTINGS 40, ACCUM. DEPRN. - FURNITURES & FITTINGS 6, OFFICE EQUIPMENT 7,50 3, ACCUM. DEPRN. - OFFICE EQUIPMENT, PLANT & MACHINERY 3, ACCUM. DEPRN. - PLANT & MACHINERY 20, FACTORY EQUIPMENT 5, ACCUM. DEPRN. - FACTORY EQUIPMENT 3, GOODWILL 3, TRADE DEBTORS 73,49 56, CASH AT BANK - MAYBANK 64, , CASH AT BANK - SIME BANK 9,20, CASH IN HAND 5,85, STOCK - RAW MATERIALS 50, STOCK - PACKING MATERIALS 5, STOCK - WORK-IN-PROGRESS 2, STOCK - FINISHED GOODS 40, DEPOSIT & PREPAYMENT 23, TRADE CREDITORS 42, , SYARIKAT LONG ACCRUALS 5, HIRE PURCHASE INTEREST SUSPENSE, HIRE PURCHASE CREDITOR - MAYBANK 6, C. C. TAN 7,50

31 Date: 06/0/998 :53:07 AM TRIAL BALANCE - FOR THE MONTH OF FEBRUARY 998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date Month-To-Date AccNo Description Debit Credit Debit Credit K. T. YEO 9, TERM LOAN - MAYBANK 40, SALES - PC COMPONENT 45, , SALES - FULL SET PC 7,52 63, RETURN INWARDS, GAIN ON DISPOSAL OF FIXED ASSETS,80, OPENING STOCKS - FINISHED GOODS 60,00 40, CLOSING STOCKS - FINISHED GOODS 40, OPENING STOCKS - RAW MATERIALS 05,00 50, PURCHASES - RAW MATERIALS 6, , CUSTOM DUTIES DISCOUNT RECEIPT,45, CUSTOM SERVICE CHARGES CLOSING STOCKS - RAW MATERIALS 50, PRODUCTION WAGES 6, DEPRECIATION OF PLANT & MACHINERY DEPRECIATION OF FACTORY & EQUIPMENT OPENING STOCKS - PACKING MATERIALS CLOSING STOCKS - PACKING MATERIALS 9,0,57 8,50 5,00 5, WORK IN PROGRESS - OPENING 27,00 2, WORK IN PROGRESS - CLOSING 2, ADVERTISEMENT AUDIT FEE DIRECTOR REMUNERATION 5, DEPRECIATION OF FIXED ASSETS 8, E.P.F. CONTRIBUTIONS 2, HIRE PURCHASE INTEREST OFFICE RENTAL,30,30 2

32 Date: 06/0/998 :53:08 AM TRIAL BALANCE - FOR THE MONTH OF FEBRUARY 998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date Month-To-Date AccNo Description Debit Credit Debit Credit POSTAGES & STAMPS PRINTING & STATIONERY ROAD TAX & INSURANCE SOCSO CONTRIBUTIONS 3, SECRETARIAL FEE, LOSS ON FOREIGN EXCHANGE TAXATION 2,00 2,00 936, , , ,

33 Date: 06/0/998 :54:6 AM DEBTORS BALANCES - FOR THE MONTH OF FEBRUARY 998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date Month-To-Date AccNo Description Debit Credit Debit Credit DIGITAL IDEAL S/B 22,6, MRS TRADING SDN BHD 46,85 9, VALUE SHOP S/B 37,68 0, OLOGY MARKETING S/B 5,85 5, POH MA ENTERPRISE 6,27 7, SIME BEE SDN. BHD. 34,23 34,23 73,49 68,23,40 Transfer To Trial Balance > 73,49 56,83

34 Date: 06/0/998 :55:0 AM CREDITORS BALANCES - FOR THE MONTH OF FEBRUARY 998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date Month-To-Date AccNo Description Debit Credit Debit Credit PLANET SDN. BHD. 7, , IDEAL COMPUTER SDN. BHD. 5,25 4, UNITED COMPUTER HOUSE SDN. BHD. 7,27 6, SERVER TECHNOLOGY SDN. BHD. 2,00,59 42, ,00 2,4 Transfer To Trial Balance > 42, ,4

35 Date: 6/0/999 6:38:07 PM MANUFACTURING ACCOUNT AS AT 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Account Year-To-Date (RM) Month-To- (RM) RAW MATERIALS OPENING STOCKS - RAW MATERIALS 55,00 50, PURCHASES - RAW MATERIALS 6, ,86 CUSTOM DUTIES 5 DISCOUNT RECEIPT (,45) (,00) CUSTOM SERVICE CHARGES DIRECT LABOUR 5, , PRODUCTION WAGES 6,00 FACTORY OVERHEAD DEPRECIATION OF PLANT & MACHINERY 9, DEPRECIATION OF FACTORY & EQUIPMENT,57 PACKING MATERIALS 0, OPENING STOCKS - PACKING MATERIALS 3,50 5,00 WORK IN PROGRESS WORK IN PROGRESS - OPENING 5,00 2,00 Cost of Goods Produced : 60, ,6

36 Date: 06/0/998 :59:4 AM OLOGY MANUFACTURING CO. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/02/998 ~ 28/02/998) Year-To-Date % Month-To-Date % SALES SALES 26, , SALES ADJUSTMENTS RETURN INWARDS, COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS 20, , MANUFACTURING ACCOUNT 60, , , , GROSS PROFIT/(LOSS) 34, (22,252.00) OTHER INCOMES GAIN ON DISPOSAL OF FIXED ASSETS, ,80.59 EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS 36, , NET PROFIT/(LOSS) (56.50) (24,08) TAXATION TAXATION 2, ,00.77 NET PROFIT/(LOSS) AFTER TAX (2,056.50) (26,08) ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 87,732.00, , ,675.50

37 Date: 06/0/998 2:00:58 PM OLOGY MANUFACTURING CO. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/02/998 ~ 28/02/998) Year-To-Date % Month-To-Date % SALES SALES 26, , SALES ADJUSTMENTS RETURN INWARDS, COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS 20, , MANUFACTURING ACCOUNT 60, , , , GROSS PROFIT/(LOSS) 34, (22,252.00) OTHER INCOMES GAIN ON DISPOSAL OF FIXED ASSETS, ,80.59 EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS 36, , NET PROFIT/(LOSS) (56.50) (24,08) -2.30

38 Date: 06/0/998 2:00:59 PM OLOGY MANUFACTURING CO. (ROC: V) TRADING AND PROFIT & LOSS APPROPRIATION ACCOUNT (0/02/998 ~ 28/02/998) Year-To-Date % Month-To-Date % NET PROFIT/(LOSS) (56.50) (24,08) TAXATION TAXATION 2, ,00.77 NET PROFIT/(LOSS) AFTER TAX (2,056.50) (26,08) ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 87,732.00, , ,

39 Date: //998 2:37:25 PM DETAILS OF "EXPENSES" REPORT FROM 0/02/998 TO 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date RM Month-To-Date RM ADVERTISEMENT AUDIT FEE DIRECTOR REMUNERATION 5, DEPRECIATION OF FIXED ASSETS 8, E.P.F. CONTRIBUTIONS 2, HIRE PURCHASE INTEREST OFFICE RENTAL,30, POSTAGES & STAMPS PRINTING & STATIONERY ROAD TAX & INSURANCE SOCSO CONTRIBUTIONS 3, SECRETARIAL FEE, LOSS ON FOREIGN EXCHANGE , ,628.00

40 Date: 25//998 :00:25 AM OLOGY MANUFACTURING CO. (ROC: V) BALANCE SHEET AS AT 28/02/998 Year-To-Date RM Last Year RM FIXED ASSETS FIXED ASSETS 245,8 277,98 OTHER ASSETS GOODWILL 3,00 3,00 CURRENT ASSETS TRADE DEBTORS 73,49 4,70 CASH AT BANK - MAYBANK 64, , CASH AT BANK - SIME BANK 9,20 (0,00) CASH IN HAND 5,85 3,30 STOCK 93,50 DEPOSIT & PREPAYMENT 23,50 23,50 276, , CURRENT LIABILITIES TRADE CREDITORS 42, ,50 OTHER CREDITORS ACCRUALS 5,00 5,00 HIRE PURCHASE INTEREST SUSPENSE (,25) (,40) HIRE PURCHASE CREDITOR - MAYBANK 6,00 6,00 DIRECTORS' ACCOUNT 7,30,80 69, ,02.00 NET CURRENT ASSETS 206, , , , FINANCE BY CAPITAL CAPITAL 330,00 30,00

41 Date: 25//998 :00:27 AM OLOGY MANUFACTURING CO. (ROC: V) BALANCE SHEET AS AT 28/02/998 Year-To-Date RM Last Year RM RETAINED EARNING 85, , , , LONG TERM LIABILITY TERM LOAN - MAYBANK 40,00 40,00 455, , I / We hereby certify that the statement given above is true and correct to the best of my / our knowledge and belief.... 2

42 Date: 06/0/998 2:07:0 PM DETAILS OF "FIXED ASSETS" REPORT FROM 0/02/998 TO 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Year-To-Date RM Month-To-Date RM MOTOR VEHICLE 50, ACCUM. DEPRN. - MOTOR VEHICLE (40,00) FURNITURES & FITTINGS 40, ACCUM. DEPRN. - FURNITURES & FITTINGS (6,00) OFFICE EQUIPMENT 7,50 (3,00) ACCUM. DEPRN. - OFFICE EQUIPMENT (,30) PLANT & MACHINERY 3, ACCUM. DEPRN. - PLANT & MACHINERY (20,45) FACTORY EQUIPMENT 5, ACCUM. DEPRN. - FACTORY EQUIPMENT (3,4) 245,8 (2,70)

43 Date: //998 2:35:08 PM Depreciation & Net Book Value for Period 2 (0/02/998 To 28/02/998) OLOGY MANUFACTURING CO. (ROC: V) Fixed Assets Cost Acc. Last Year Disposal This Year Acc. This Year Book Value MOTOR VEHICLE 50,00 30,00 0,00 40,00 0, FURNITURES & FITTINGS 40,00 8,00 8,00 6,00 24, OFFICE EQUIPMENT 7, ,30 6, PLANT & MACHINERY 3,50,35 9,0 20,45 93, FACTORY EQUIPMENT 5,70,57,57 3,4 2,56 326,70 5, ,47 80,89 245,8

44 Date: 06/0/998 2::6 PM Gain/Loss on Disposal of Fixed Assets for Period 2 (0/02/998 To 28/02/998) OLOGY MANUFACTURING CO. (ROC: V) This Year < Disposals of Fixed Assets > Fixed Assets Bal B/F Acquired Cost This Year Book Value Sold Gain/(Loss) OFFICE EQUIPMENT 0,50 3, ,70 4,50,80 Accu. Net 0,50 3, ,70 4,50,80

45 Date: 06/0/998 2:4:26 PM BANK RECONCILIATION AS AT 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) CASH AT BANK - MAYBANK Balance as per Bank Statement Add: Deposits not credited by Bank 23/02/998 CHEQUE MBB /02/998 CHEQUE MBB77788 RM RM 50,3.00 0,00 4,50 4,50 64,63.00 Less: Unpresented Cheques 4/0/998 CHEQUE MBB /0/998 CHEQUE MBB , /02/998 CHEQUE MBB ,60 25/02/998 CHEQUE MBB ,00, Balance as per Bank Account 53,60.50

46 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: STATEMENT OF ACCOUNT A/C No.: Debtor : DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. Statement Date : 28/02/998 Terms : Net 30 days Page : of DATE REF. DESCRIPTION DR CR BALANCE BALANCE B/F 24, 24, /02/998 OR-9800 PAYMENT FOR I ,8 22/02/998 OR PAYMENT FOR I-000,20 22,6 POST DATED CHEQUE RECEIVED DATE Cheque NumberOR No. Amount Balance 0/03/998 MBB OR ,00 3,00 05/03/998 MBB OR ,00 8,00 RINGGIT MALAYSIA TWENTY TWO THOUSAND SIX HUNDRED AND TEN ONLY RM : 22,6 CURRENT MONTH 2 MONTHS 3 MONTHS 4 MONTHS 5 & OVER 9,6 3,00 We shall be grateful if you will let us have payment as soon as possible. Any discrepancy in this statement must be reported to us in writing within 0 days.

47 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: STATEMENT OF ACCOUNT A/C No.: Debtor : DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. Statement Date : 28/02/998 Terms : Net 30 days Page : of DATE REF. DESCRIPTION DR CR BALANCE 3/2/997 I-000 B/F INVOICE 4,20 4,20 0/0/998 I SALES 20,00 24,20 0/0/998 I SALES 30 24,50 0/0/998 DN CUSTOM SERVICE CHARGES 3 24,53 20/0/998 CN SALES RETURN 42 24, /02/998 OR-9800 PAYMENT FOR I ,8 22/02/998 OR PAYMENT FOR I-000,20 22,6 POST DATED CHEQUE RECEIVED DATE Cheque NumberOR No. Amount Balance 0/03/998 MBB OR ,00 3,00 05/03/998 MBB OR ,00 8,00 RINGGIT MALAYSIA TWENTY TWO THOUSAND SIX HUNDRED AND TEN ONLY RM : 22,6 CURRENT MONTH 2 MONTHS 3 MONTHS 4 MONTHS 5 & OVER 9,6 3,00 We shall be grateful if you will let us have payment as soon as possible. Any discrepancy in this statement must be reported to us in writing within 0 days.

48 Date: 06/0/998 2:26:40 PM Overdue Invoices/Debit Notes Report OLOGY MANUFACTURING CO. (ROC: V) Report Date : 28/02/998 Currency Code: Date T Invoice No Acc No Company Name Amount T Due Date Age Outstanding 0/0/998 D DN DIGITAL IDEAL S/B /0/ /0/998 I I DIGITAL IDEAL S/B 26, /0/ ,00 0/0/998 I I MRS TRADING SDN BHD 4, /0/ ,80 4/0/998 I I MRS TRADING SDN BHD 7, /02/ ,95 28/0/998 I I MRS TRADING SDN BHD 25, /02/998 25,0 Total : 5,88

49 Date: //998 2:40:47 PM Due Invoices/Debit Notes Report OLOGY MANUFACTURING CO. (ROC: V) Report Date : 28/02/998 Currency Code: Date T Invoice No Acc No Company Name Amount T Due Date Age Outstanding 3/2/997 I I VALUE SHOP S/B 7, /03/998-7,80 03/0/998 I I MRS TRADING SDN BHD 3, /02/998 26,00 0/0/998 I I MRS TRADING SDN BHD 4, /0/ /0/998 I I VALUE SHOP S/B 9, /03/ ,50 4/0/998 I I MRS TRADING SDN BHD 7, /02/ ,95 28/0/998 I I MRS TRADING SDN BHD 25, /02/998 25,0 5/02/998 I I POH MA ENTERPRISE 8, /05/ ,92 22/02/998 I I VALUE SHOP S/B 0, /04/ ,38 28/02/998 I I OLOGY MARKETING S/B 5, /04/ ,89 Total : 5,34

50 Date: 06/0/998 2:29:54 PM Due Invoices/Debit Notes by Debtor Report OLOGY MANUFACTURING CO. (ROC: V) Report Date : 28/02/998 Currency Code: Date T Invoice No Acc No Company Name Amount T Due Date Age Outstanding 0/0/998 D DN DIGITAL IDEAL S/B /0/ /0/998 I I DIGITAL IDEAL S/B 26, /0/ ,00 Code = SubTotal : 5,03 0/0/998 I I MRS TRADING SDN BHD 4, /0/ ,80 4/0/998 I I MRS TRADING SDN BHD 7, /02/ ,95 28/0/998 I I MRS TRADING SDN BHD 25, /02/998 25,0 Code = SubTotal : 46,85 3/2/997 I I VALUE SHOP S/B 7, /03/998-7,80 07/0/998 I I VALUE SHOP S/B 9, /03/ ,50 22/02/998 I I VALUE SHOP S/B 0, /04/ ,38 Code = SubTotal : 37,68 28/02/998 I I OLOGY MARKETING S/B 5, /04/ ,89 Code = SubTotal : 5,89 5/02/998 I I POH MA ENTERPRISE 8, /05/ ,92 Code = SubTotal : 6,92 Total : 22,37

51 Date: 06/0/998 2:3:6 PM COLLECTION REPORT OLOGY MANUFACTURING CO. (ROC: V) Collection Date: 0/02/998 To 28/02/998 DEBTOR : DIGITAL IDEAL S/B (300-00) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 PAYMENT FOR I OR /02/998 PAYMENT FOR I-000 OR-98002,20 Total for :,50 Total :,50 DEBTOR : MRS TRADING SDN BHD ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 MBB77650 PAYMENT FOR I-0002 OR ,00 8/02/998 MBB PAYMENT FOR I-0002 OR ,90 Total for : 9,90 Total : 9,90 DEBTOR : OLOGY MARKETING S/B ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 SMB PAYMENT FOR I OR ,00 Total for : 8,00 Total : 8,00 DEBTOR : POH MA ENTERPRISE ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 MBB PAYMENT FOR I-0005 OR ,00 Total for : 0,00 Total : 0,00 DEBTOR : SIME BEE SDN. BHD. ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : US 8/02/998 MBB PAYMENT FOR I OR ,84 Total for US : 3,84

52 Date: 06/0/998 2:3:6 PM COLLECTION REPORT OLOGY MANUFACTURING CO. (ROC: V) Collection Date: 0/02/998 To 28/02/998 Total : 3,84 2

53 Date: //998 5:24:02 PM COLLECTION REPORT OLOGY MANUFACTURING CO. (ROC: V) Collection Date: 0/02/998 To 28/02/998 DEBTOR : DIGITAL IDEAL S/B (300-00) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 PAYMENT FOR I OR Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 0/0/998 I Net 30 days 3/0/ /02/998 PAYMENT FOR I-000 OR-98002,20 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 3/2/997 I-000 Net 30 days 30/0/ ,20,20 Total for :,50 Total :,50 DEBTOR : MRS TRADING SDN BHD ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 MBB77650 PAYMENT FOR I-0002 OR ,00 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 3/2/997 I-0002 Net 30 days 30/0/ ,90 5,00 8/02/998 MBB PAYMENT FOR I-0002 OR ,90 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 3/2/997 I-0002 Net 30 days 30/0/ ,90 4,90 Total for : 9,90 Total : 9,90 DEBTOR : OLOGY MARKETING S/B ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : /02/998 SMB PAYMENT FOR I OR ,00 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 0/02/998 I Net 60 days 02/04/ ,00 8,00 Total for : 8,00 Total : 8,00 DEBTOR : POH MA ENTERPRISE ( ) Pay Date Cheque No Description OR No Prepayment Amount

54 Date: //998 5:24:04 PM COLLECTION REPORT OLOGY MANUFACTURING CO. (ROC: V) Collection Date: 0/02/998 To 28/02/998 Currency Code : /02/998 MBB PAYMENT FOR I-0005 OR ,00 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 3/2/997 I-0005 Net 30 days 30/0/ ,00 0,00 Total for : 0,00 Total : 0,00 DEBTOR : SIME BEE SDN. BHD. ( ) Pay Date Cheque No Description OR No Prepayment Amount Currency Code : US 8/02/998 MBB PAYMENT FOR I OR ,84 Inv Date Inv No. Terms Due Date Age Invoice Amt Paid Amt Due Amt 3/02/998 I Net 30 days 5/03/ ,84 3,84 Total for US : 3,84 Total : 3,84 2

55 Date: 06/0/998 2:32:3 PM Debtor Balance Report As At 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Report Date: 28/02/998 Account No Company Name Balance DIGITAL IDEAL S/B 22, MRS TRADING SDN BHD 46, VALUE SHOP S/B 37, OLOGY MARKETING S/B 5, POH MA ENTERPRISE 6, SIME BEE SDN. BHD. 34, Total: 74,258.00

56 Date: 06/0/998 2:33:54 PM Debtor Balance Detail Report As At 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Report Date :28/02/998 DEBTOR : DIGITAL IDEAL S/B (300-00) Date Type Ref No. Description T Due Date Age Amount Outstanding 3/2/997 INV I-000 B/F INVOICE 30 30/0/ ,20 3,00 03/0/998 22/02/998 OR OR PAYMENT FOR I-000 & I (9,00) OR OR PAYMENT FOR I-000 (,20) 0/0/998 DN DN CUSTOM SERVICE CHARGES 30 3/0/ /0/998 INV I SALES 30 3/0/ ,00 20,00 03/0/998 OR OR PAYMENT FOR I-000 & I (6,00) 0/0/998 INV I SALES 30 /02/998 OR OR-9800 PAYMENT FOR I (30) 20/0/998 CN CN SALES RETURN (42) (42) Total: 22,6 DEBTOR : MRS TRADING SDN BHD ( ) Date Type Ref No. Description T Due Date Age Amount Outstanding 3/2/997 INV I-0002 B/F INVOICE 9,90 6/02/998 8/02/998 OR OR PAYMENT FOR I-0002 (5,00) OR OR PAYMENT FOR I-0002 (4,90) 0/0/998 INV I SALES 30 3/0/ ,80 3,80 9/0/998 OR OR PAYMENT FOR I (,00) 4/0/998 INV I SALES 30 3/02/ ,95 7,95 28/0/998 INV I SALES 30 27/02/998 25,0 25,0 Total: 46,85 DEBTOR : OLOGY MARKETING S/B ( ) Date Type Ref No. Description T Due Date Age Amount Outstanding 3/2/997 INV I-0004 B/F INVOICE 80 05/0/998 OR OR PAYMENT FOR I-0004 (80) 0/02/998 INV I SALES 8,00 09/02/998 OR OR PAYMENT FOR I (8,00) 28/02/998 CN CN SALES RETURN (4) (4) 28/02/998 INV I SALES 60 29/04/ ,89 5,89 Total: 5,85 DEBTOR : POH MA ENTERPRISE ( ) Date Type Ref No. Description T Due Date Age Amount Outstanding 3/2/997 INV I-0005 B/F INVOICE 0,00 23/02/998 OR OR PAYMENT FOR I-0005 (0,00) 5/02/998 INV I SALES 90 6/05/ ,42 6,92 28/0/998 OR OR PAYMENT FOR I (,50) 28/02/998 CN CN SALES RETURN (65) (65) Total: 6,27

57 Date: 06/0/998 2:34:03 PM Debtor Balance Detail Report As At 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Report Date :28/02/998 DEBTOR : SIME BEE SDN. BHD. ( ) Date Type Ref No. Description T Due Date Age Amount Outstanding Currency Code : US 3/02/998 INV I SALES 3,84 8/02/998 OR OR PAYMENT FOR I (3,84) 4/02/998 INV I SALES 30 6/03/ ,5 8,5 Total: 8,5 DEBTOR : VALUE SHOP S/B ( ) Date Type Ref No. Description T Due Date Age Amount Outstanding 3/2/997 INV I-0003 B/F INVOICE 60 0/03/998-7,80 7,80 07/0/998 INV I SALES 60 08/03/ ,50 9,50 22/02/998 INV I-9800 SALES 60 23/04/ ,38 0,38 Total: 37,68 2

58 Date: 06/0/998 2:35:37 PM DEBTOR CONTROL REPORT OLOGY MANUFACTURING CO. (ROC: V) Date: 0/02/998 To 28/02/998 Balance B/F Invoice Payment CN DN Balance DIGITAL IDEAL S/B 24,, MRS TRADING SDN BHD 56,75 9, VALUE SHOP S/B 27,30 0, OLOGY MARKETING S/B 33,89 8, POH MA ENTERPRISE 8,50 8,42 0, SIME BEE SDN. BHD. 50, , ,6 46,85 37,68 5,85 6,27 34, Total : 6,66 3, , ,258.00

59 Date: 06/0/998 2:36:44 PM DEBTOR AGING REPORT OLOGY MANUFACTURING CO. (ROC: V) DATE: 28/02/998 CODE COMPANY NAME 5 & OVER 4 MONTHS 3 MONTHS 2 MONTHS MONTH CURRENT BALANCE MTD PAY PHONE DIGITAL IDEAL S/B 3,00 9,6 22,6, MRS TRADING SDN BHD 46,85 46,85 9, VALUE SHOP S/B 7,80 9,50 0,38 37, OLOGY MARKETING S/B 5,85 5,85 8, POH MA ENTERPRISE 6,27 6,27 0, ,40 <-MTD PAY. 5 & OVER 4 MONTHS 3 MONTHS 2 MONTHS MONTH CURRENT % % % 0, % 85, % 42, % BALANCE 39,26

60 Date: 06/0/998 2:37:53 PM DEBTOR AGING REPORT WITH SALES ANALYSIS OLOGY MANUFACTURING CO. (ROC: V) DATE: 28/02/998 CODE COMPANY NAME Contact Person Address 5 & OVER 4 MONTHS 3 MONTHS 2 MONTHS MONTH CURRENT BALANCE MTD PAY PHONE P.D.C. LAST PAY MTD-SA CR-LIMIT YTD-SA TERMS DIGITAL IDEAL S/B 3,00 9,6 22,6, MR FOO 8,00 22/02/ ,JALAN MELAYAWATI,TAMAN UNGKU,800 JOHOR BAHRU. 26,30 30,00 Net 30 days MRS TRADING SDN BHD 46,85 46,85 9, MRS YONG 8/02/ ,JALAN PIUGA,TAMAN PELANGI,80250 JOHOR BAHRU. 57,85 30,00 Net 30 days VALUE SHOP S/B 7,80 9,50 0,38 37, RICHARD PLO 55, JALAN TEMBAJU,PASIR GUDANF,50460 KUALA LUMPUR. 0,38 29,88 30,00 Net 60 days OLOGY MARKETING S/B 5,85 5,85 8, MS LEE 09/02/998 98, JALAN TAIPING,TAMAN UNGKU TUN AMINAH,89000 KUALA LUMPUR. 33,89 33,89 30,00 Net 60 days POH MA ENTERPRISE 6,27 6,27 0, MR TAN 23/02/998 3.JALAN ANGKASA,TAMAN INDUSTRI YU,45650 PETALING JAYA. 8,42 8,42 30,00 Net 90 days 39,40 8,00 62,69 66,34 <-MTD PAY. <-P.D.C. <-MTD SALES <-YTD SALES 5 & OVER 4 MONTHS 3 MONTHS 2 MONTHS MONTH CURRENT % % % 0, % 85, % 42, % BALANCE 39,26

61 Date: 06/0/998 2:39:32 PM DEBTOR DETAIL AGING REPORT OLOGY MANUFACTURING CO. (ROC: V) DATE: 28/02/998 CODE COMPANY NAME 5 & OVER 4 MONTHS 3 MONTHS 2 MONTHS MONTH CURRENT BALANCE DIGITAL IDEAL S/B (Tel: , Terms: Net 30 days) 3/2/997 INV I-000 Net 30 days 3,00 3,00 0/0/998 INV I Net 30 days 20,00 20,00 0/0/998 DN DN Net 30 days /0/998 CN CN (42) (42) SubTotal: 3,00 9,6 22, MRS TRADING SDN BHD (Tel: , Terms: Net 30 days) 0/0/998 INV I Net 30 days 3,80 3,80 4/0/998 INV I Net 30 days 7,95 7,95 28/0/998 INV I Net 30 days 25,0 25,0 SubTotal: 46,85 46, VALUE SHOP S/B (Tel: , Terms: Net 60 days) 3/2/997 INV I-0003 Net 60 days 7,80 7,80 07/0/998 INV I Net 60 days 9,50 9,50 22/02/998 INV I-9800 Net 60 days 0,38 0,38 SubTotal: 7,80 9,50 0,38 37, OLOGY MARKETING S/B (Tel: , Terms: Net 60 days) 28/02/998 INV I Net 60 days 5,89 5,89 28/02/998 CN CN (4) (4) SubTotal: 5,85 5, POH MA ENTERPRISE (Tel: , Terms: Net 90 days) 5/02/998 INV I Net 90 days 6,92 6,92 28/02/998 CN CN (65) (65) SubTotal: 6,27 6,27 Total: 0,80 85,96 42,50 39,26

62 DIGITAL IDEAL S/B 26,300 26, MRS TRADING SDN BHD 57,850 57, VALUE SHOP S/B 29,880 9,500 0, OLOGY MARKETING S/B 33, , POH MA ENTERPRISE 8, , SIME BEE SDN. BHD.,990 0, Total : 78,330 03,650 74, User ID : ADMIN Date: 06/0/998 2:40:54 PM Sales Analysis Report From Jan 998 to Dec 998 OLOGY MANUFACTURING CO. (ROC: V) Name Total Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Currency Code: Total for Currency ,340 03,650 62, Currency Code: US Total for Currency US,990 0,

63 Date: 06/0/998 2:42:28 PM BILL LISTING OLOGY MANUFACTURING CO. (ROC: V) From February 998 to February 998 Bill Date Bill No. Code Company Name Description Amount 08/02/998 B SERVER TECHNOLOGY SDN. BHD. PURCHASES - RAW MATERIALS 8,59 3/02/998 B IDEAL COMPUTER SDN. BHD. PURCHASES - RAW MATERIALS 9,32 23/02/998 B UNITED COMPUTER HOUSE SDN. BHD. PURCHASES - RAW MATERIALS 9,95 Credit Note RM : 27,86 Date Bill No. Code Company Name Description Amount 28/02/998 CN POH MA ENTERPRISE SALES RETURN 65 28/02/998 CN OLOGY MARKETING S/B SALES RETURN 4 Creditor Credit Note RM : 69 Date Bill No. Code Company Name Description Amount 3/02/998 CN IDEAL COMPUTER SDN. BHD. DISCOUNT RECEIPT 35 23/02/998 CN UNITED COMPUTER HOUSE SDN. BHD. DISCOUNT RECEIPT 65 Creditor Debit Note RM :,00 Date Bill No. Code Company Name Description Amount 3/02/998 DN IDEAL COMPUTER SDN. BHD. CUSTOM SERVICE CHARGES 25 23/02/998 DN UNITED COMPUTER HOUSE SDN. BHD. CUSTOM SERVICE CHARGES 50 Invoice RM : 75 Date Bill No. Code Company Name Description Amount 0/02/998 I OLOGY MARKETING S/B SALES 8,00 5/02/998 I POH MA ENTERPRISE SALES 8,42 22/02/998 I VALUE SHOP S/B SALES 0,38 28/02/998 I OLOGY MARKETING S/B SALES 5,89 Paybill RM : 62,69 Date Bill No. Code Company Name Description Amount /02/998 PV IDEAL COMPUTER SDN. BHD. CHEQUE SMB90236,03 /02/998 PV IDEAL COMPUTER SDN. BHD. CHEQUE SMB ,97 /02/998 PV UNITED COMPUTER HOUSE SDN. BHD. CHEQUE SMB ,20 3/02/998 PV PLANET SDN. BHD. CHEQUE SMB ,00 4/02/998 PV SERVER TECHNOLOGY SDN. BHD. CHEQUE MBB ,60 6/02/998 PV SERVER TECHNOLOGY SDN. BHD. CHEQUE MBB ,40 Payment RM : 22,20 Date Bill No. Code Company Name Description Amount

64 Date: 06/0/998 2:42:29 PM BILL LISTING OLOGY MANUFACTURING CO. (ROC: V) From February 998 to February /02/998 OR OLOGY MARKETING S/B CHEQUE SMB ,00 /02/998 OR DIGITAL IDEAL S/B CASH 30 6/02/998 OR MRS TRADING SDN BHD CHEQUE MBB ,00 8/02/998 OR MRS TRADING SDN BHD CHEQUE MBB ,90 22/02/998 OR DIGITAL IDEAL S/B CASH,20 23/02/998 OR POH MA ENTERPRISE CHEQUE MBB ,00 RM : 39,40 2

65 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: OFFICIAL RECEIPT RECEIVED FROM : MRS TRADING SDN BHD RECEIVED THE SUM OF: RINGGIT MALAYSIA FIVE THOUSAND ONLY PAYMENT BY : CHEQUE CHEQUE NO: MBB77650 BEING PAYMENT OF : Invoice No. I-0002 ($5,00) NO. : OR DATE : 6/02/998 A/C NO. : NB. VALIDITY OF THIS RECEIPT SUBJECT TO CLEARING OF CHEQUE. for OLOGY MANUFACTURING CO.

66 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: PAYMENT VOUCHER PAY TO : ADVERTISEMENT PAY TO THE SUM OF : RINGGIT MALAYSIA EIGHT HUNDRED ONLY PAYMENT BY : CHEQUE CHEQUE NO: MBB7778 BEING PAYMENT FOR : NO. : PV DATE : 4/0/998 A/C NO. : This payment voucher was prepared by AutoCount Accounting. APPROVED BY RECEIVED BY

67 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. To:DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. Date: 28/02/998 RE : OVERDUED ACCOUNT Our record shows that an amount of RM 5,03 is now overdued. A list of overdued invoices is shown as below : DATE TYPE INV/DN NO. TERMS DUE DATE AGE AMOUNT DUE 0/0/998 DN DN Net 30 days 3/0/ /0/998 INV I Net 30 days 3/0/ ,00 Total Amount: 5,03 We shall be grateful if you could let us have your payment soonest possible. This is a computer generated document. Please ignore this reminder should you have made the aforesaid payment. Thank you and best regards, Yours faithfully, Account Dept.

68 Date: 06/0998 2:50:07 PM Agents Commission Report From 0/02/998 To 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Agent : 00 (R.T. LEE) Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 6/02/998 I 3/2/997 I-0002 MRS TRADING SDN BHD 5, SubTotal: 5 Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 8/02/998 I 3/2/997 I-0002 MRS TRADING SDN BHD 4, SubTotal: Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 09/02/998 I 0/02/998 I OLOGY MARKETING S/B 8, SubTotal: 36 Total: Agent : 002 (Y.L. KHOR) Official Receipt No.: OR-9800 Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission /02/998 I 0/0/998 I DIGITAL IDEAL S/B SubTotal: 3.00 Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 22/02/998 I 3/2/997 I-000 DIGITAL IDEAL S/B, SubTotal: 2.00 Total: 5.00 Agent : 003 (E.FE. FOO) Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 23/02/998 I 3/2/997 I-0005 POH MA ENTERPRISE 0, SubTotal: 0 Official Receipt No.: OR Payment Date T Trans. Date Invoice No Debtor Amount Age Rate Commission 8/02/998 I 3/02/998 I SIME BEE SDN. BHD. 5, SubTotal: Total:

69 Date: 06/0/998 2:42:6 PM Due Bills/Debit Notes Report OLOGY MANUFACTURING CO. (ROC: V) Report Date : 28/02/998 Currency Code: Date T Invoice No Acc No Company Name Amount T Due Date Age Outstanding 5/0/998 B B SERVER TECHNOLOGY SDN. BHD. 6, /02/ ,00 3/2/997 B B IDEAL COMPUTER SDN. BHD. 4,70 3 3/2/ ,70 06/0/998 B B UNITED COMPUTER HOUSE SDN. BHD. 7, /02/ ,47 8/0/998 B B PLANET SDN. BHD. 7, /02/998 7, /02/998 B B UNITED COMPUTER HOUSE SDN. BHD. 9, /03/ ,30 02/0/998 B B IDEAL COMPUTER SDN. BHD. 6, /02/ ,30 3/02/998 B B IDEAL COMPUTER SDN. BHD. 9, /03/ ,00 3/02/998 D DN IDEAL COMPUTER SDN. BHD /03/ /02/998 D DN UNITED COMPUTER HOUSE SDN. BHD /03/ Total : 42,269.00

70 Date: 06/0/998 2:44:29 PM OLOGY MANUFACTURING CO. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/02/998 ~ 28/02/998) Month-To-Date % Month Budget % Variance SALES SALES 3, , SALES ADJUSTMENTS RETURN INWARDS COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS 40, ,00 MANUFACTURING ACCOUNT 94, ,6 34, ,6 GROSS PROFIT/(LOSS) (22,252.00) OTHER INCOMES GAIN ON DISPOSAL OF FIXED ASSETS,80.59,80 EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS 3, , NET PROFIT/(LOSS) (24,08) TAXATION TAXATION 2, ,00 NET PROFIT/(LOSS) AFTER TAX (26,08) ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F, ,675.50

71 Date: 06/0/998 2:45:3 PM Fund Flow Statement From 0/02/998 to 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) Inflows/ (OutFlows) RM RM Sources of Funds Net Profit Before Tax (56.50) ACCUM. DEPRN. - MOTOR VEHICLE 0,00 ACCUM. DEPRN. - FURNITURES & FITTINGS 8,00 ACCUM. DEPRN. - OFFICE EQUIPMENT 50 ACCUM. DEPRN. - PLANT & MACHINERY 9,0 ACCUM. DEPRN. - FACTORY EQUIPMENT,57 29,3.50 Funds from other Sources Receipts from Sales of fixed assets 4,50 Increase/ (Decrease) In Capital CAPITAL (20,00) (5,50) 3,63.50 Application of funds Increase in Working Capital Decrease/ (Increase) In STOCK (93,50) Increase/ (Decrease) In DebtorsTRADE DEBTORS 3,79 Increase/ (Decrease) In Creditors TRADE CREDITORS (24,769.00) Increase/ (Decrease) In OTHER CREDITORS (45.00) Increase/ (Decrease) In HIRE PURCHASE INTEREST SUSPENSE (5) Increase/ (Decrease) In DIRECTORS' ACCOUNT (5,50) Increase/ (Decrease) In CASH AT BANK - MAYBANK 20, Increase/ (Decrease) In CASH AT BANK - SIME BANK 9,20 Increase/ (Decrease) In CASH IN HAND 2,55 50,3.50

72 Date: 06/0/998 2:46:29 PM OLOGY MANUFACTURING CO. (ROC: V) Cash Flow Statement As At 28/02/998 Inflows/ (OutFlows) RM RM Cash Flows From Operating Activities Net Profit Before Tax (56.50) Depreciation of Assets 29,7 Decrease/ (Increase) In STOCK 93,50 Increase/ (Decrease) In Debtors (3,79) Increase/ (Decrease) In Creditors 24, Increase/ (Decrease) In OTHER CREDITORS Increase/ (Decrease) In HIRE PURCHASE INTEREST SUSPENSE 5 Increase/ (Decrease) In DIRECTORS' ACCOUNT 5,50 Increase/ (Decrease) In Capital 20,00 Net Cash provided by Operating Activities 4, Cash Flows From Investing Activities Payment to acquire Fixed Assets Receipts from Sales of fixed assets 4,50 Net Cash Used in Investing Activities 4,50 Net Increase / (Decrease) in Cash Held 46,57.50

73 Date: 06/0/998 2:47:54 PM Cash In/Out Flow Statement For Month Ended 28/02/998 OLOGY MANUFACTURING CO. (ROC: V) RM RM Cash Inflows BALANCE B/F FROM PERIOD 47, DIGITAL IDEAL S/B,50 MRS TRADING SDN BHD 9,90 OLOGY MARKETING S/B 8,00 POH MA ENTERPRISE 0,00 SIME BEE SDN. BHD. 6,28.00 GAIN ON DISPOSAL OF FIXED ASSETS 4,50 07, Cash OutFlows PLANET SDN. BHD. 7,00 IDEAL COMPUTER SDN. BHD. 5,00 UNITED COMPUTER HOUSE SDN. BHD. 3,20 SERVER TECHNOLOGY SDN. BHD. 7,00 AUDIT FEE 50 OFFICE RENTAL,30 POSTAGES & STAMPS 6 ROAD TAX & INSURANCE 75 SECRETARIAL FEE 25 LOSS ON FOREIGN EXCHANGE TAXATION 2,00 27, Cash in hand and at bank 79,730.50

74 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: STATEMENT OF ACCOUNT A/C No.: Debtor : SIME BEE SDN. BHD. 88, JALAN MENANG, TAMAN GEMBIRA, KUALA LUMPUR. Statement Date : 28/02/998 Terms : Net 30 days Page : of DATE REF. DESCRIPTION DR CR BALANCE 3/02/998 I SALES 3,84 3,84 4/02/998 I SALES 8,5,99 8/02/998 OR MBB PAYMENT FOR I ,84 8,5 US DOLLAR EIGHT THOUSAND ONE HUNDRED AND FIFTY ONLY USD : 8,5 CURRENT MONTH 2 MONTHS 3 MONTHS 4 MONTHS 5 & OVER 8,5 We shall be grateful if you will let us have payment as soon as possible. Any discrepancy in this statement must be reported to us in writing within 0 days.

75 TRADING AND PROFIT & LOSS ACCOUNT FOR THE MONTH ENDED 3 DECEMBER 998 Year To Date % Dec 998 Nov 998 Oct 998 Sep 998 Aug 998 Jul 998 Jun 998 May 998 Apr 998 Mar 998 Feb 998 Jan 998,80 3, , User ID : ADMIN Date: 06/0/998 3:03:00 PM OLOGY MANUFACTURING CO. (ROC: V) SALES SALES 26, , ,68 SALES ADJUSTMENTS RETURN INWARDS, COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS CLOSING STOCKS - FINISHED GOODS 20, ,00 20,00 (40,00) MANUFACTURING ACCOUNT 60, ,6 66, , GROSS PROFIT/(LOSS) 34, (22,252.00) 56, ,6 46, OTHER INCOMES GAIN ON DISPOSAL OF FIXED ASSETS, EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS 36, NET PROFIT/(LOSS) (56.50) -0.0 (24,08) 24, TAXATION TAXATION 2, ,00 NET PROFIT/(LOSS) AFTER TAX (2,056.50) -0.9 (26,08) 24, ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 87, , , (26,08),755.50

76

77 ITEM LIST OLOGY MANUFACTURING CO. Item Code Description UOM Price PHINIX200MMX INTEL PENTIUM PHINIX 2OOMHZ WITH MMX TECHNOLOGY Abit Motherboard (52K Cache) MB VGA On Board 6MB EDO RAM.44MB FDD 2.GB IDE Hard Disk (Quantum Fireball) Mini Tower Casing c/w 200W Power Supply 04 Keys Keyboard (Windows 95) 4" Digital Control Monitor (0.28) Mouse & Mouse Pad SET 2,40 PHINIX233MMX INTEL PENTIUM PHINIX 233MHZ WITH MMX TECHNOLOGY Abit Motherboard (52K Cache) MB VGA On Board 6MB EDO RAM.44MB FDD 2.GB IDE Hard Disk (Quantum Fireball) Mini Tower Casing c/w 200W Power Supply 04 Keys Keyboard (Windows 95) 4" Digital Control Monitor (0.28) Mouse & Mouse Pad SET 2,50 PHINIX233MMX-I INTEL PENTIUM PHINIX 233 MHZ (IBM) WITH MMX TECHNOLOGY Abit Motherboard (52K Cache) MB VGA On Board 6MB EDO RAM.44MB FDD 2.GB IDE Hard Disk (Quantum Fireball) Mini Tower Casing c/w 200W Power Supply 04 Keys Keyboard (Windows 95) 4" Digital Control Monitor (0.28) Mouse & Mouse Pad SET 2,60 PHINIX233MMX-II INTEL PENTIUM II 233 MHZ WITH MMX TECHNOLOGY Abit Pentim II Motherboard (LX6 Chipset) 52K Cache 6MB SD RAM.44MB FDD 4MB AGP RAM VGA c/w TV Output (28 Bit) 2.GB IDE Hard Disk (Quantum Fireball) ATX Form Factor Tower Casing c/w 250W Power Supply PS2 04 Keys Keyboard (Windows 95) 4" Digital Conrtol Monitor (0.28) Mouse & Mouse Pad SET 2,80 PHINIX266MMX-II INTEL PENTIUM II 266 MHZ WITH MMX TECHNOLOGY Abit Pentium II Motherboard (LX6 Chipset) 52K Cache 6MB SD RAM.44MB FDD 4MB AGP RAM c/w TV Output (28 Bit) 2.GB IDE Hard Disk (Quantum Fireball) ATX Form Factor Tower Casing c/w 250W Power Supply PS/2 04 Keys Keyboard (Windows 95) 4" Digital Control Monitor (0.28) Mouse & Mouse Pad SET 3,60 ATXCASING ATX TOWER CASING c/w 200P/S UNIT 23 CPU-A-K6233 AMD K6-233 c/w FAN CPU UNIT 42 CPU-A-K6266 AMD K6 266 c/w FAN CPU UNIT 55 CPU-A-K AMD K6-2/266 c/w FAN CPU UNIT 65 CPU-A-K6300 AMD K6 300 c/w FAN CPU UNIT 75 CPU-AK AMD K6-2/300 c/w FAN CPU UNIT 85 CPU-C-MX233 CYRIX/ IBM MX 233 CPU UNIT 30 CPU-I-C266 INTEL CELERON 266 CPU UNIT 50 Page of 2

78 ITEM LIST OLOGY MANUFACTURING CO. Item Code Description UOM Price CPU-I-C300 INTEL CELERON 300 CPU UNIT 60 CPU-I-PII266 INTEL PENTIUM II 266 (TRAY) UNIT 93 CPU-I-PII300 INTEL PENTIUM II 300 CPU UNIT,03 CPU-I-PII333 INTEL PENTIUM II 333 CPU UNIT,45 CPU-I-PII400 INTEL PENTIUM II 400 CPU UNIT 2,60 CPU-MX-300-II CYRIX MX II CPU UNIT 50 EMODEM-56K 56K EXTERNAL MODEM UNIT 36 HD-QA-9.GB 9.GB QUANTUM ATLAS (SCSI-3) HARD DISK UNIT 3,90 HD-QB-4.0GB 4.0GB QUANTUM BIGFOOT HARD DISK UNIT 62 HD-QB-6.4GB 6.4GB QUANTUM BIGFOOT HARD DISK UNIT 90 HD-QB-6.5GB 6.5GB QUANTUM BIGFOOT HARD DISK UNIT 93 HD-QF-2.GB 2.GB QUANTUM FIREBALL HARD DISK UNIT 52 HD-QF-3.2GB 3.2GB QUANTUM FIREBALL HARD DISK UNIT 6 HD-QF-4.3GB 4.3GB QUANTUM FIREBALL HARD DISK UNIT 70 HD-QV-4.5GB 4.5GB QUANTUM VIKING HARD DISK UNIT,45 HD-QVII-4.5GB 4.5GB QUANTUM VIKING II (SCSI-3 WIDE) HARD DISK UNIT,90 HD-QVII-9.GB 9.GB QUANTUM VIKING II (SCSI-3 WIDE) HARD DISK UNIT 2,70 HD-WD-2.GB 2.GB WESTERN DIGITAL HARD DISK UNIT 49 HD-WD-2.5GB 2.5GB WESTERN DIGITAL HARD DISK UNIT 52 HD-WD-3.2GB 3.2GB WESTERN DIGITAL HARD DISK UNIT 55 HD-WD-4.3GB 4.3GB WESTERN DIGITAL HARD DISK UNIT 64 HD-WD-5.GB 5.GB WESTERN DIGITAL HARD DISK UNIT 83 HD-WD-6.4GB 6.4GB WESTERN DIGITAL HARD DISK UNIT 85 IMODEM-56K 56K INTERNAL FAX MODEM UNIT 25 PS2MOUSE PS2 MOUSE (SERIAL) PCS 2 SFILTER SCREEN FILTER UNIT Page 2 of 2

79 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. DELIVERY ORDER No. : DO Your P/O No : PO Invoice No : I Terms : Net 30 days Date : 0/0/998 Page : of Item Description UOM QUANTITY No AMD K6-233 c/w FAN CPU UNIT 2 AMD K6 266 c/w FAN CPU UNIT 3 AMD K6-2/266 c/w FAN CPU UNIT 4 AMD K6 300 c/w FAN CPU UNIT 3 5 CYRIX/ IBM MX 233 CPU UNIT 2 6 AMD K6-2/300 c/w FAN CPU UNIT 5 7 INTEL CELERON 266 CPU UNIT 8 INTEL CELERON 300 CPU UNIT 9 INTEL PENTIUM II 266 (TRAY) UNIT 4 0 INTEL PENTIUM II 300 CPU UNIT 2 INTEL PENTIUM II 400 CPU UNIT 4 Total 25 Notes:. All cheques should be crossed and made payable to "Ology Manufacturing Co.". 2. Goods sold are neither returnable nor refundable. Otherwise a cancellation fee of 20% on purchase price will be imposed. Authorised Signature Receipient's Chop & Signature

80 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. INVOICE No. : I Your P/O No : PO Our D/O No : DO Terms : Net 30 days Date : 0/0/998 Page : of Item Description UOM Qty U/ Price Disc. Amount No RM % RM AMD K6-233 c/w FAN CPUUNIT AMD K6 266 c/w FAN CPUUNIT AMD K6-2/266 c/w FAN CPUUNIT AMD K6 300 c/w FAN CPUUNIT ,25 5 CYRIX/ IBM MX 233 CPU UNIT AMD K6-2/300 c/w FAN CPUUNIT ,25 7 INTEL CELERON 266 CPUUNIT INTEL CELERON 300 CPUUNIT INTEL PENTIUM II 266 (TRAY)UNIT ,72 0 INTEL PENTIUM II 300 CPUUNIT 2,03 2,06 INTEL PENTIUM II 400 CPUUNIT 4 2,60 0,40 RINGGIT MALAYSIA: TWENTY SIX THOUSAND ONLY Total 26,00 Notes:. All cheques should be crossed and made payable to "Ology Manufacturing Co.". 2. Goods sold are neither returnable nor refundable. Otherwise a cancellation fee of 20% on purchase price will be imposed. Authorised Signature

81 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: SIME BEE SDN. BHD. 88, JALAN MENANG, TAMAN GEMBIRA, KUALA LUMPUR. CASH SALES No. : CS Your P/O No : Order Date : Attention : Date : 05/0/998 Page : of Item Description UOM Qty U/ Price Disc. Amount No RM % RM AMD K6-233 c/w FAN CPUUNIT US DOLLAR: FOUR HUNDRED AND TWENTY ONLY Total 42 Notes:. All cheques should be crossed and made payable to "Ology Manufacturing Co.". 2. Goods sold are neither returnable nor refundable. Otherwise a cancellation fee of 20% on purchase price will be imposed. Authorised Signature RECEIVED BY

82 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. CREDIT NOTE No. : CN Invoice No : I Attention : Terms : Net 30 days Date : 20/0/998 Page : of Item Description UOM Qty U/ Price Amount No RM RM AMD K6-233 c/w FAN CPU RETURN INWARDS (I-98000) UNIT RINGGIT MALAYSIA: FOUR HUNDRED AND TWENTY ONLY Total 42 Notes:. All cheques should be crossed and made payable to "Ology Manufacturing Co.". 2. Goods sold are neither returnable nor refundable. Otherwise a cancellation fee of 20% on purchase price will be imposed. Authorised Signature

83 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: DIGITAL IDEAL S/B 767,JALAN MELAYAWATI, TAMAN UNGKU, 800 JOHOR BAHRU. DEBIT NOTE No. : DN Invoice No : I Attention : Terms : Net 30 days Date : 0/0/998 Page : of Item Description UOM Qty U/ Price Amount No RM RM CYRIX/ IBM MX 233 CPU CUSTOM SERVICE CHARGES UNIT 3 3 RINGGIT MALAYSIA: THIRTY ONLY Total 3 Notes:. All cheques should be crossed and made payable to "Ology Manufacturing Co.". 2. Goods sold are neither returnable nor refundable. Otherwise a cancellation fee of 20% on purchase price will be imposed. Authorised Signature

84 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: VALUE SHOP S/B MR. DAVID LEE PLO 55, JALAN TEMBAJU, PASIR GUDANF, KUALA LUMPUR. TEL FAX : : QUOTATION No. : Q-0003 Your Ref. : PO9745 From : C. L. TEH C. C. : JUDY LIM Date : 0/0/998 Page : of Thank you for your inquiry. We are pleased to submit our quote as follows: Item Description Qty U/ Price Amount RM RM AMD K6-2/266 c/w FAN CPU CYRIX/ IBM MX 233 CPU AMD K6-2/300 c/w FAN CPU AMD K6 266 c/w FAN CPU INTEL PENTIUM II 233 MHZ WITH MMX TECHNOLOGY Abit Pentim II Motherboard (LX6 Chipset) 52K Cache 6MB SD RAM.44MB FDD 4MB AGP RAM VGA c/w TV Output (28 Bit) 2.GB IDE Hard Disk (Quantum Fireball) ATX Form Factor Tower Casing c/w 250W Power Supply PS2 04 Keys Keyboard (Windows 95) 4" Digital Conrtol Monitor (0.28) Mouse & Mouse Pad Validity : 7 days within this quotation Delivery Term : Within 7 days Payment Term : C.O.D. Note : Prices are subjected to change without prior notice. We hope that our quotation is favourable to you and looking forward to receive your valued orders in due course. Thank and regards. Yours faithfully, ,80 2,80 Total 5,5 Y.L. KHOR

85 OLOGY MANUFACTURING CO. (ROC: V) 22, JALAN GENDUNG, TAMAN BANDAR, 50460, KUALA LUMPUR. Tel: , Fax: OLOGY MARKETING S/B ATTN :MR. YEONG 98, JALAN TAIPING, TAMAN UNGKU TUN AMINAH, KUALA LUMPUR. TEL FAX Item : : Description SALES ORDER UOM No. Your Ref No Our Ref No Terms Date Page Qty : : : : : : SO-OLOGY000 PO-5433 VIP Net 60 days 2/0/998 of U/ Price Disc. Amount RM % RM AMD K6-233 c/w FAN CPU UNIT AMD K6-2/266 c/w FAN CPU UNIT INTEL CELERON 266 CPU UNIT PS2 MOUSE (SERIAL) PCS AMD K6-2/300 c/w FAN CPU UNIT PS2 MOUSE (SERIAL) PCS INTEL PENTIUM II 233 MHZ WITH MMX TECHNOLOGY Abit Pentim II Motherboard (LX6 Chipset) 52K Cache 6MB SD RAM.44MB FDD 4MB AGP RAM VGA c/w TV Output (28 Bit) 2.GB IDE Hard Disk (Quantum Fireball) ATX Form Factor Tower Casing c/w 250W Power Supply PS2 04 Keys Keyboard (Windows 95) 4" Digital Conrtol Monitor (0.28) Mouse & Mouse Pad SET 2,80 2,80 RINGGIT MALAYSIA: FIVE THOUSAND FIVE HUNDRED ONLY Total 5,50 Authorised Signature

86

87 Date: 06/0/998 :3:50 AM CHART OF ACCOUNTS OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account Special Acc No. Description Type Acc Type CAPITAL SHARE CAPITAL CP -- RETAINED EARNING PROFIT/(LOSS) A/C RE -- FIXED ASSETS FIXED ASSETS FA MOTOR VEHICLES FA FA ACCUM. DEPRN. - MOTOR VEHICLES FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA CONTAINER OFFICE FA FA ACCUM. DEPRN. - CONTAINER OFFICE FA MACHINERY FA FA ACCUM. DEPRN. - MACHINERY FA -- CURRENT ASSETS TRADE DEBTORS CA DM ADEA ENGINEERING SDN. BHD. CA DR SQUE DEVELOPMENT SDN. BHD. CA DR WEST TRADING SDN. BHD. CA DR WORK-IN-PROGRESS CA BS CASH AT BANK CA BK CASH IN HAND CA CH DEPOSIT CA PREPAYMENT CA -- CURRENT LIABILITIES TRADE CREDITORS CL CM B&B TRADING SDN. BHD. CL CR WISMA CAT SDN. BHD. CL CR OTHER CREDITORS CL ACCRUALS CL H.P. CREDITORS CL H.P. CREDITOR CL H.P. INTEREST IN SUSPENSE CL PROGRESS PAYMENT REC. - ADVANCE CL -- SALES

88 Date: 06/0/998 :3:50 AM CHART OF ACCOUNTS OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account Special Acc No. Description Type Acc Type SUB CONTRACT RECEIVED SL -- COST OF GOODS SOLD WORK-IN-PROGRESS (OPENING) CO OS PURCHASES - RAW MATERIALS CO TENDER DOCUMENT CO SUB CONTRACT WAGES CO FUEL & LUBRICANTS CO CASE & CRANE RENTAL CO LOOSE TOOLS CO ELETRICITY & WATER CO UPKEEP OF LORRY CO UPKEEP OF MACHINERY CO UPKEEP OF SITE OFFICE CO MEDICAL FEES CO DEPRECIATION OF FIXED ASSETS CO INSURANCE CO WORK-IN-PROGRESS (CLOSING) CO CS EXPENSES DIRECTORS' REMUNERATION EP SALARIES EP E.P.F. EP SOCSO EP TELEPHONE & FAX CHARGES EP STATIONERY & PRINTING EP ASSESSMENT & QUIT RENT EP INSURANCE EP LICENSE FEE EP BANK CHARGES & INTEREST EP MEDICAL FEES EP NEWSPAPER EP POSTAGE & STAMP EP AUDIT FEE EP SECRETARIAL FEE EP ELECTRICITY & WATER EP UPKEEP OF OFFICE EP UPKEEP OF OFFICE EQUIPMENT EP UPKEEP OF MOTOR VEHICLES EP DEPRECIATION OF FIXED ASSETS EP ADVERTISEMENT EP HIRE PURCHASE INTEREST EP -- 2

89 Date: 06/0/998 :3:5 AM CHART OF ACCOUNTS OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account Special Acc No. Description Type Acc Type DISCOUNT ALLOWED EP -- 3

90 Date: 06/0/998 :3:23 AM PROJECT LEDGER Project : TAMAN A (00) OLOGY CONSTRUCTION SDN. BHD. (ROC: V) From Period to Account Code: SHARE CAPITAL Date PD Journal REF. Description Debit Credit Balance Balance B/F (20,00) (20,00) Account Code: MOTOR VEHICLES Date PD Journal REF. Description Debit Credit Balance Balance B/F 60,00 60,00 Account Code: ACCUM. DEPRN. - MOTOR VEHICLES Date PD Journal REF. Description Debit Credit Balance Balance B/F (6,00) (6,00) Account Code: FURNITURES & FITTINGS Date PD Journal REF. Description Debit Credit Balance Balance B/F 9,82 9,82 Account Code: ACCUM. DEPRN. - FURNITURES & FITTINGS Date PD Journal REF. Description Debit Credit Balance Balance B/F (,20) (,20) Account Code: OFFICE EQUIPMENT Date PD Journal REF. Description Debit Credit Balance Balance B/F 0,90 0,90 Account Code: ACCUM. DEPRN. - OFFICE EQUIPMENT Date PD Journal REF. Description Debit Credit Balance Balance B/F (2,00) (2,00) Account Code: CONTAINER OFFICE Date PD Journal REF. Description Debit Credit Balance Balance B/F 9,00 9,00

91 Date: 06/0/998 :3:24 AM PROJECT LEDGER Project : TAMAN A (00) OLOGY CONSTRUCTION SDN. BHD. (ROC: V) From Period to Account Code: ACCUM. DEPRN. - CONTAINER OFFICE Date PD Journal REF. Description Debit Credit Balance Balance B/F (,90) (,90) Account Code: MACHINERY Date PD Journal REF. Description Debit Credit Balance Balance B/F 78,00 78,00 Account Code: ACCUM. DEPRN. - MACHINERY Date PD Journal REF. Description Debit Credit Balance Balance B/F (7,80) (7,80) Account Code: ADEA ENGINEERING SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F 9/0/998 SALES I SUB CONTRACT RECEIVED 2,00 2,00 2/0/998 SALES I SUB CONTRACT RECEIVED 3,50 5,50 22/0/998 SALES CN DISCOUNT ALLOWED(I ) 30 5,20 5, ,20 Account Code: SQUE DEVELOPMENT SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F 23/0/998 SALES I SUB CONTRACT RECEIVED 2,50 2,50 2,50 2,50 Account Code: CASH AT BANK Date PD Journal REF. Description Debit Credit Balance Balance B/F 33,00 33,00 Account Code: CASH IN HAND Date PD Journal REF. Description Debit Credit Balance Balance B/F 45,40 45,40 Account Code: B&B TRADING SDN. BHD. Date PD Journal REF. Description Debit Credit Balance Balance B/F 2

92 Date: 06/0/998 :3:25 AM PROJECT LEDGER Project : TAMAN A (00) OLOGY CONSTRUCTION SDN. BHD. (ROC: V) From Period to 2/0/998 PURCHASE B PURCHASES - RAW MATERIALS 3,00 (3,00) 26/0/998 PURCHASE B PURCHASES - RAW MATERIALS 5,00 (8,00) 28/0/998 PURCHASE B PURCHASES - RAW MATERIALS 4,50 (2,50) 2,50 (2,50) Account Code: ACCRUALS Date PD Journal REF. Description Debit Credit Balance Balance B/F (5,00) (5,00) Account Code: H.P. INTEREST IN SUSPENSE Date PD Journal REF. Description Debit Credit Balance Balance B/F 5,00 5,00 Account Code: PROGRESS PAYMENT REC. - ADVANCE Date PD Journal REF. Description Debit Credit Balance Balance B/F (30,00) (30,00) Account Code: SUB CONTRACT RECEIVED Date PD Journal REF. Description Debit Credit Balance Balance B/F 9/0/998 SALES I SUB CONTRACT RECEIVED 2,00 (2,00) 2/0/998 SALES I SUB CONTRACT RECEIVED 3,50 (5,50) 23/0/998 SALES I SUB CONTRACT RECEIVED 2,50 (8,00) 8,00 (8,00) Account Code: PURCHASES - RAW MATERIALS Date PD Journal REF. Description Debit Credit Balance Balance B/F 2/0/998 PURCHASE B PURCHASES - RAW MATERIALS 3,00 3,00 26/0/998 PURCHASE B PURCHASES - RAW MATERIALS 5,00 8,00 28/0/998 PURCHASE B PURCHASES - RAW MATERIALS 4,50 2,50 2,50 2,50 Account Code: DISCOUNT ALLOWED Date PD Journal REF. Description Debit Credit Balance Balance B/F 22/0/998 SALES CN DISCOUNT ALLOWED

93 Date: 06/0/998 :5:50 AM Transaction Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Project : 00 (TAMAN A) Balance B/F Month To Date Year To Date Current Balance SHARE CAPITAL (20,00) (20,00) PROFIT/(LOSS) A/C (77,80) (77,80) MOTOR VEHICLES 60,00 60, ACCUM. DEPRN. - MOTOR VEHICLES (6,00) (6,00) FURNITURES & FITTINGS 9,82 9, ACCUM. DEPRN. - FURNITURES & (,20) (,20) OFFICE EQUIPMENT 0,90 0, ACCUM. DEPRN. - OFFICE (2,00) (2,00) CONTAINER OFFICE 9,00 9, ACCUM. DEPRN. - CONTAINER (,90) (,90) MACHINERY 78,00 78, ACCUM. DEPRN. - MACHINERY (7,80) (7,80) ADEA ENGINEERING SDN. BHD. 5,20 5,20 5, SQUE DEVELOPMENT SDN. BHD. 2,50 2,50 2, CASH AT BANK 33,00 33, CASH IN HAND 45,40 45, B&B TRADING SDN. BHD. (2,50) (2,50) (2,50) ACCRUALS (5,00) (5,00) H.P. INTEREST IN SUSPENSE 5,00 5, PROGRESS PAYMENT REC. - (30,00) (30,00) SUB CONTRACT RECEIVED (8,00) (8,00) (8,00) PURCHASES - RAW MATERIALS 2,50 2,50 2, DISCOUNT ALLOWED Total : 9,42 9,42

94 Date: 06/0/998 :30:26 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account : (SHARE CAPITAL) Balance B/F This Month This Year Current Balance NON-PROJECT (80,00) (80,00) 00 TAMAN A (20,00) (20,00) 002 TAMAN B (30,00) (30,00) Total : (430,00) (430,00) Account : (PROFIT/(LOSS) A/C) Balance B/F This Month This Year Current Balance NON-PROJECT (20,00) (20,00) 00 TAMAN A (77,80) (77,80) 002 TAMAN B (99,00) (99,00) Total : (296,80) (296,80) Account : (MOTOR VEHICLES) Balance B/F This Month This Year Current Balance NON-PROJECT 63,9 63,9 00 TAMAN A 60,00 60, TAMAN B 50,00 50,00 Total : 73,9 73,9 Account : (ACCUM. DEPRN. - MOTOR VEHICLES) Balance B/F This Month This Year Current Balance NON-PROJECT (2,80) (2,80) 00 TAMAN A (6,00) (6,00) 002 TAMAN B (5,00) (5,00) Total : (3,80) (3,80) Account : (FURNITURES & FITTINGS) Balance B/F This Month This Year Current Balance NON-PROJECT 0,00 0,00 00 TAMAN A 9,82 9, TAMAN B 8,80 8,80 Total : 38,62 38,62 Account : (ACCUM. DEPRN. - FURNITURES & FITTINGS) Balance B/F This Month This Year Current Balance NON-PROJECT (,30) (,30) 00 TAMAN A (,20) (,20) 002 TAMAN B (88) (88)

95 Date: 06/0/998 :30:27 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Total : (3,38) (3,38) Account : (OFFICE EQUIPMENT) Balance B/F This Month This Year Current Balance NON-PROJECT 9,00 9,00 00 TAMAN A 0,90 0, TAMAN B 8,70 8,70 Total : 28,60 28,60 Account : (ACCUM. DEPRN. - OFFICE EQUIPMENT) Balance B/F This Month This Year Current Balance NON-PROJECT (90) (90) 00 TAMAN A (2,00) (2,00) 002 TAMAN B (87) (87) Total : (3,77) (3,77) Account : (CONTAINER OFFICE) Balance B/F This Month This Year Current Balance NON-PROJECT 8,90 8,90 00 TAMAN A 9,00 9, TAMAN B 6,90 6,90 Total : 34,80 34,80 Account : (ACCUM. DEPRN. - CONTAINER OFFICE) Balance B/F This Month This Year Current Balance NON-PROJECT (89) (89) 00 TAMAN A (,90) (,90) 002 TAMAN B (69) (69) Total : (3,48) (3,48) Account : (MACHINERY) Balance B/F This Month This Year Current Balance NON-PROJECT 50,00 50,00 00 TAMAN A 78,00 78, TAMAN B 00,00 00,00 Total : 328,00 328,00 Account : (ACCUM. DEPRN. - MACHINERY) Balance B/F This Month This Year Current Balance NON-PROJECT (,00) (,00) 00 TAMAN A (7,80) (7,80) 2

96 Date: 06/0/998 :30:27 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) 002 TAMAN B (0,00) (0,00) Total : (8,80) (8,80) Account : (ADEA ENGINEERING SDN. BHD.) Balance B/F This Month This Year Current Balance 00 TAMAN A 5,20 5,20 5, TAMAN B 4,20 4,20 4,20 Total : 9,40 9,40 9,40 Account : (SQUE DEVELOPMENT SDN. BHD.) Balance B/F This Month This Year Current Balance 00 TAMAN A 2,50 2,50 2, TAMAN B 4,60 4,60 4,60 Total : 7,0 7,0 7,0 Account : (WEST TRADING SDN. BHD.) Balance B/F This Month This Year Current Balance 002 TAMAN B 3,20 3,20 3,20 Total : 3,20 3,20 3,20 Account : (CASH AT BANK) Balance B/F This Month This Year Current Balance NON-PROJECT 35,00 (0,98) (0,98) 24,02 00 TAMAN A 33,00 33, TAMAN B 50,00 50,00 Total : 8,00 (0,98) (0,98) 07,02 Account : (CASH IN HAND) Balance B/F This Month This Year Current Balance NON-PROJECT 40,00 (4,50) (4,50) 35,50 00 TAMAN A 45,40 45, TAMAN B 32,00 32,00 Total : 7,40 (4,50) (4,50) 2,90 Account : (B&B TRADING SDN. BHD.) Balance B/F This Month This Year Current Balance 00 TAMAN A (2,50) (2,50) (2,50) Total : (2,50) (2,50) (2,50) Account : (WISMA CAT SDN. BHD.) Balance B/F This Month This Year Current Balance 3

97 Date: 06/0/998 :30:28 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) NON-PROJECT (9,20) (9,20) (9,20) 002 TAMAN B (5,0) (5,0) (5,0) Total : (4,30) (4,30) (4,30) Account : (ACCRUALS) Balance B/F This Month This Year Current Balance 00 TAMAN A (5,00) (5,00) 002 TAMAN B (5,00) (5,00) Total : (20,00) (20,00) Account : (H.P. INTEREST IN SUSPENSE) Balance B/F This Month This Year Current Balance NON-PROJECT 9,80 (23) (23) 9,57 00 TAMAN A 5,00 5, TAMAN B 5,52 5,52 Total : 20,32 (23) (23) 20,09 Account : (PROGRESS PAYMENT REC. - ADVANCE) Balance B/F This Month This Year Current Balance NON-PROJECT (9,00) (9,00) 00 TAMAN A (30,00) (30,00) 002 TAMAN B (9,90) (9,90) Total : (68,90) (68,90) Account : (SUB CONTRACT RECEIVED) Balance B/F This Month This Year Current Balance NON-PROJECT (60) (60) (60) 00 TAMAN A (8,00) (8,00) (8,00) 002 TAMAN B (22,40) (22,40) (22,40) Total : (3,00) (3,00) (3,00) Account : (PURCHASES - RAW MATERIALS) Balance B/F This Month This Year Current Balance NON-PROJECT 9,20 9,20 9,20 00 TAMAN A 2,50 2,50 2, TAMAN B 5,0 5,0 5,0 Total : 26,80 26,80 26,80 Account : (FUEL & LUBRICANTS) NON-PROJECT Balance B/F This Month This Year Current Balance 3,00 3,00 3,00 4

98 Date: 06/0/998 :30:29 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Total : 3,00 3,00 3,00 Account : (CASE & CRANE RENTAL) Balance B/F This Month This Year Current Balance NON-PROJECT 2,00 2,00 2,00 Total : 2,00 2,00 2,00 Account : (ELETRICITY & WATER) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (UPKEEP OF LORRY) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (SALARIES) Balance B/F This Month This Year Current Balance NON-PROJECT,50,50,50 Total :,50,50,50 Account : (E.P.F.) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (SOCSO) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (TELEPHONE & FAX CHARGES) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (STATIONERY & PRINTING) NON-PROJECT Balance B/F This Month This Year Current Balance

99 Date: 06/0/998 :30:30 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Total : Account : (ASSESSMENT & QUIT RENT) Balance B/F This Month This Year Current Balance NON-PROJECT 2,30 2,30 2,30 Total : 2,30 2,30 2,30 Account : (LICENSE FEE) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (BANK CHARGES & INTEREST) Balance B/F This Month This Year Current Balance NON-PROJECT,23,23,23 Total :,23,23,23 Account : (POSTAGE & STAMP) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (ELECTRICITY & WATER) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (ADVERTISEMENT) Balance B/F This Month This Year Current Balance NON-PROJECT 2,00 2,00 2,00 Total : 2,00 2,00 2,00 Account : (HIRE PURCHASE INTEREST) Balance B/F This Month This Year Current Balance NON-PROJECT Total : Account : (DISCOUNT ALLOWED) NON-PROJECT 00 TAMAN A Balance B/F This Month This Year Current Balance

100 Date: 06/0/998 :30:3 AM Project Summary Report As At 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) 002 TAMAN B Total :,30,30,30 7

101 Date: 06/0/998 :32:48 AM Project Profit Margin Report From 0/0/998 to 3/0/998 OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Income Cost Gross % Expenses Net % 00 TAMAN A 002 TAMAN B 8,00 (2,50) (4,50) (30) (4,80) -6 22,40 (5,0) 7, (40) 6, Total : 30,40 (7,60) 2, (70) 2,

102 Date: 06/0/998 :37:30 AM Overdue Invoices/Debit Notes Report Project : TAMAN A (00) OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Report Date : 3/03/998 Currency Code: Date T Invoice No Acc No Company Name Amount T Due Date Age Outstanding 2/0/998 I I ADEA ENGINEERING SDN. BHD. 3, /02/ ,20 23/0/998 I I SQUE DEVELOPMENT SDN. BHD. 2, /02/ ,50 Total : 4,70

103 Date: 06/0/998 :40:42 AM DEBTOR CONTROL REPORT OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Date: 0/0/998 To 3/0/998 Balance B/F Invoice Payment CN DN Balance WEST TRADING SDN. BHD Total : 60 60

104 Date: 06/0/998 :43:25 AM CREDITOR CONTROL REPORT OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Date: 0/0/998 To 3/0/998 Balance B/F Bill Paybill CN DN Balance WISMA CAT SDN. BHD. 9,20 9,20 Total : 9,20 9,20

105 Date: 06/0/998 :47:26 AM OLOGY CONSTRUCTION SDN. BHD. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/0/998 ~ 3/0/998) Year-To-Date % Month-To-Date % SALES SUB CONTRACT RECEIVED 3,00 0 3,00 0 COST OF GOODS SOLD PURCHASES - RAW MATERIALS 26, , FUEL & LUBRICANTS 3, , CASE & CRANE RENTAL 2, , ELETRICITY & WATER UPKEEP OF LORRY , , GROSS PROFIT/(LOSS) (,90) -6.3 (,90) -6.3 EXPENSES SALARIES, , E.P.F SOCSO TELEPHONE & FAX CHARGES STATIONERY & PRINTING ASSESSMENT & QUIT RENT 2, , LICENSE FEE BANK CHARGES & INTEREST, , POSTAGE & STAMP ELECTRICITY & WATER ADVERTISEMENT 2, , HIRE PURCHASE INTEREST DISCOUNT ALLOWED,30 4.9, , , NET PROFIT/(LOSS) (2,8) (2,8) ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 296,80 296,80 283,99 283,99

106 Date: 06/0/998 :5:00 AM OLOGY CONSTRUCTION SDN. BHD. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/0/998 ~ 3/0/998) Project : TAMAN A (00) Year-To-Date % Month-To-Date % SALES SUB CONTRACT RECEIVED 8,00 0 8,00 0 COST OF GOODS SOLD PURCHASES - RAW MATERIALS 2, , GROSS PROFIT/(LOSS) (4,50) (4,50) EXPENSES DISCOUNT ALLOWED NET PROFIT/(LOSS) (4,80) -6 (4,80) -6 ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 77,80 77,80 73,00 73,00

107 Date: 06/0/998 :52:34 AM OLOGY CONSTRUCTION SDN. BHD. (ROC: V) TRADING AND PROFIT & LOSS ACCOUNT (0/0/998 ~ 3/0/998) Project : TAMAN B (002) Year-To-Date % Month-To-Date % SALES SUB CONTRACT RECEIVED 22, ,40 0 COST OF GOODS SOLD PURCHASES - RAW MATERIALS 5, , GROSS PROFIT/(LOSS) 7, , EXPENSES DISCOUNT ALLOWED NET PROFIT/(LOSS) 6, , ACCUMULATED PROFIT/(LOSS) B/F ACCUMULATED PROFIT/(LOSS) C/F 99,00 99,00 5,90 5,90

108 Date: 06/0/998 :54:0 AM OLOGY CONSTRUCTION SDN. BHD. (ROC: V) BALANCE SHEET AS AT 3/0/998 Year-To-Date RM FIXED ASSETS FIXED ASSETS 559,98 CURRENT ASSETS TRADE DEBTORS 29,70 CASH AT BANK 07,02 CASH IN HAND 2,90 249,62 CURRENT LIABILITIES TRADE CREDITORS 26,80 ACCRUALS 20,00 H.P. CREDITORS (20,09) PROGRESS PAYMENT REC. - ADVANCE 68,90 95,6 NET CURRENT ASSETS 54,0 73,99 FINANCE BY CAPITAL SHARE CAPITAL 430,00 PROFIT/(LOSS) A/C 283,99 73,99 73,99

109 Date: 06/0/998 :54:0 AM OLOGY CONSTRUCTION SDN. BHD. (ROC: V) BALANCE SHEET AS AT 3/0/998 Year-To-Date RM I / We hereby certify that the statement given above is true and correct to the best of my / our knowledge and belief.... 2

110

111 Date: 07/0/998 2:42:00 PM CHART OF ACCOUNTS OLOGY TRADING COMPANY Account Special Acc No. Description Type Acc Type CAPITAL CAPITAL CP -- RETAINED EARNING RETAINED EARNING RE -- FIXED ASSETS FIXED ASSETS FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA MOTOR VEHICLE FA FA ACCUM. DEPRN. - MOTOR VEHICLE FA -- OTHER ASSETS GOODWILL OA -- CURRENT ASSETS TRADE DEBTORS CA DM DIGITAL SDN. BHD. CA DR OTHER DEBTORS CA CASH AT BANK CA BK MAYBANK CA BK RHB BANK CA BK CASH IN HAND CA CH STOCK CA BS DEPOSIT & PREPAYMENT CA -- CURRENT LIABILITIES TRADE CREDITORS CL CM OTHER CREDITORS CL ACCRUALS CL HIRE PURCHASE INTEREST SUSPENSE CL -- SALES SALES SL -- SALES ADJUSTMENTS RETURN INWARDS SA DISCOUNT ALLOWED SA --

112 Date: 07/0/998 2:42:00 PM CHART OF ACCOUNTS OLOGY TRADING COMPANY Account Special Acc No. Description Type Acc Type COST OF GOODS SOLD STOCKS AT THE BEGINNING OF YEAR CO OS PURCHASES CO CARRIAGE INWARDS CO STOCKS AT THE END OF YEAR CO CS OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI RENTAL INCOME OI DISPOSAL OF FIXED ASSETS OI -- EXPENSES ADVERTISEMENT EP BANK CHARGES EP DEPRECIATION OF FIXED ASSETS EP SALARIES EP TRAVELLING EXPENSES EP UPKEEP OF MOTOR VEHICLE EP WATER & ELECTRICITY EP LOSS ON FOREIGN EXCHANGE EP -- TAXATION TAXATION TX -- 2

113 Date: 07/0/998 2:46:23 PM CHART OF ACCOUNTS BCE TRAINING CENTRE Account Special Acc No. Description Type Acc Type CAPITAL SHARE CAPITAL CP -- ACCUMULATED LOSS C/F PROFIT & LOSS A/C RE -- FIXED ASSETS FIXED ASSETS FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA COMPUTER SYSTEMS FA FA ACCUM. DEPRN. - COMPUTER SYSTEMS FA COMPUTER SYSTEMS (LEASED) FA FA ACCUM. DEPRN.-COMPUTER SYSTEMS (LEASED) FA -- OTHER ASSETS GOODWILL OA -- CURRENT ASSETS TUITION DEBTORS CA DM TRAINING DEBTORS CA DM CASH AT BANK CA BK CASH IN HAND CA CH DEPOSITS CA PREPAYMENT CA -- CURRENT LIABILITIES OTHER CREDITORS CL O/C ADVANCE MANAGEMENT CL ACCRUALS CL LEASED INTEREST IN SUSPENSE CL -- REVENUE FEES RECEIVED SL TRAINING FEES RECEIVED SL TUITION FEES RECEIVED SL COURSE FEES RECEIVED SL REGISTRATION FEES RECEIVED SL OTHER FEES RECEIVED SL --

114 Date: 07/0/998 2:46:23 PM CHART OF ACCOUNTS BCE TRAINING CENTRE Account Special Acc No. Description Type Acc Type SALES ADJUSTMENTS RETURN INWARDS SA -- COST OF TUITION TUITION FEES PAYABLE CO -- OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI -- EXPENSES ADVERTISEMENT EP BANK CHARGES EP SALARIES EP WATER & ELECTRICITY EP E.P.F. CONTRIBUTIONS EP SOCSO CONTRIBUTIONS EP TELEPHONE CHARGES EP TRAINING EXPENSES EP PHOTOSTATING CHARGES EP PRINTING & STATIONERY EP POSTAGES & STAMPS EP NEWSPAPERS & PERIODICALS EP MEDICAL FEES EP LOSS ON FOREIGN EXCHANGE EP -- 2

115 Date: 07/0/998 2:50:49 PM CHART OF ACCOUNTS BCE TRAVEL AGENCY Account Special Acc No. Description Type Acc Type CAPITAL SHARE CAPITAL CP -- RETAINED EARNING PROFIT & LOSS A/C RE -- FIXED ASSETS FIXED ASSETS FA ELECTRICAL FITTINGS FA FA ACCUM. DEPRN. - ELECTRICAL FITTINGS FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA -- CURRENT ASSETS TOURS DEBTORS CA DM AGENT DEBTORS CA DM OTHER DEBTORS CA DEPOSIT CA PREPAYMENT CA CASH AT BANK CA BK CASH IN HAND CA CH REFUND A/C CA -- CURRENT LIABILITIES TRADE CREDITORS CL CM TOUR CREDITORS CL CM OTHER CREDITORS CL ACCRUALS CL AMOUNT OF OWING TO DIRECTORS CL DEPOSITS RECEIVED CL EXCHANGE OF CHEQUES CL -- SALES SALES SL TOUR RECEIVED SL TOUR & AIR TICKETS RECEIVED - AGENT SL AIR TICKETS & OTHERS RECEIVED SL HOTEL RECEIVED SL OTHERS RECEIVED SL --

116 Date: 07/0/998 2:50:50 PM CHART OF ACCOUNTS BCE TRAVEL AGENCY Account Special Acc No. Description Type Acc Type SALES ADJUSTMENTS RETURN INWARDS SA -- COST OF GOODS SOLD TOUR PAYABLE CO AIR TICKETS PAYABLE CO TRANSFER CHARGES CO VISA CHARGES CO TOUR & AIR TICKETS PAYABLE - AGENT CO AIR TICKETS & OTHERS PAYABLE - AGENT CO HOTEL PAYABLE CO TOUR EXPENSES CO VIDEO TAPES CO FILM DISTRIBUTIONS CO PERMIT FEES CO TRAVEL BAGS CO -- OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI LUGGAGE PAYABLE OI -- OTHER LIABILITIES SHARE APPLICATION MONIES A/C OL -- EXPENSES GENERAL EXPENSES EP PRELIMINARY EXPENSES EP PRE-TRADING EXPENSES EP SALES & PROMOTION EXPENSES EP ADVERTISEMENT EP TOUR COMMISSION EP TOUR FORM & CARDS EXPENSES EP OFFICE & ADMIN EXPENSES EP SALARIES EP DIRECTOR'S REMUNERATION EP TELEPHONE & FAX CHARGES EP EPF EP SOCSO EP RENT OF PREMISES EP TRAVELING EXPENSES EP DEPRECIATION OF FIXED ASSETS EP -- 2

117 Date: 07/0/998 2:50:50 PM CHART OF ACCOUNTS BCE TRAVEL AGENCY Account Special Acc No. Description Type Acc Type BANK CHARGES EP LOSS ON FOREIGN EXCHANGE EP -- 3

118 Date: 07/0/998 2:38:7 PM CHART OF ACCOUNTS BCE MANUFACTURING CO. Account Special Acc No. Description Type Acc Type CAPITAL CAPITAL CP -- RETAINED EARNING RETAINED EARNING RE -- FIXED ASSETS FIXED ASSETS FA MOTOR VEHICLE FA FA ACCUM. DEPRN. - MOTOR VEHICLE FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA PLANT & MACHINERY FA FA ACCUM. DEPRN. - PLANT & MACHINERY FA FACTORY EQUIPMENT FA FA ACCUM. DEPRN. - FACTORY EQUIPMENT FA -- OTHER ASSETS GOODWILL OA -- CURRENT ASSETS TRADE DEBTORS CA DM DIGITAL IDEAL S/B CA DR PRECISION CONTROL S/B CA DR VALUE SHOP S/B CA DR ASTAR MARKETING S/B CA DR POH MA ENTERPRISE CA DR OTHER DEBTORS CA CASH AT BANK - MAYBANK CA BK CASH AT BANK - SIME BANK CA BK CASH IN HAND CA CH STOCK CA BS STOCK - RAW MATERIALS CA BS STOCK - PACKING MATERIALS CA BS STOCK - WORK-IN-PROGRESS CA BS STOCK - FINISHED GOODS CA BS DEPOSIT & PREPAYMENT CA -- LONG TERM LIABILITIES TERM LOAN - MAYBANK LL --

119 Date: 07/0/998 2:38:7 PM CHART OF ACCOUNTS BCE MANUFACTURING CO. Account Special Acc No. Description Type Acc Type CURRENT LIABILITIES TRADE CREDITORS CL CM PLANET TECHNOLOGY S/B CL CR IDEALCOM S/B CL CR UNITED COMPUTER HOUSE S/B CL CR SERVEX S/B CL CR OTHER CREDITORS CL SYARIKAT LONG CL ACCRUALS CL HIRE PURCHASE INTEREST SUSPENSE CL HIRE PURCHASE CREDITOR - MAYBANK CL DIRECTORS' ACCOUNT CL C. C. TAN CL K. T. YEO CL -- SALES SALES SL SALES - MODEL SL SALES - MODEL2 SL -- SALES ADJUSTMENTS RETURN INWARDS SA DISCOUNT ALLOWED SA -- COST OF GOODS SOLD OPENING STOCKS - FINISHED GOODS CO OS CLOSING STOCKS - FINISHED GOODS CO CS MANUFACTURING ACCOUNT CO MA RAW MATERIALS CO OPENING STOCKS - RAW MATERIALS CO OS PURCHASES - RAW MATERIALS CO CARRIAGE INWARDS CO CUSTOM DUTIES CO CUSTOM SERVICE CHARGES CO CLOSING STOCKS - RAW MATERIALS CO CS DIRECT LABOUR CO PRODUCTION WAGES CO E.P.F. CONTRIBUTIONS CO SOCSO CONTRIBUTIONS CO FACTORY OVERHEAD CO FACTORY RENTAL CO -- 2

120 Date: 07/0/998 2:38:8 PM CHART OF ACCOUNTS BCE MANUFACTURING CO. Account Special Acc No. Description Type Acc Type UPKEEP OF FACTORY MACHINERY CO UPKEEP OF FACTORY EQUIPMENT CO SECURITY CHARGES CO FACTORY GENERAL REQUISITE CO DEPRECIATION OF PLANT & MACHINERY CO DEPRECIATION OF FACTORY & EQUIPMENT CO PACKING MATERIALS CO OPENING STOCKS - PACKING MATERIALS CO OS CLOSING STOCKS - PACKING MATERIALS CO CS WORK IN PROGRESS CO WORK IN PROGRESS - OPENING CO OS WORK IN PROGRESS - CLOSING CO CS OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI GAIN ON DISPOSAL OF FIXED ASSETS OI -- EXPENSES ADMINISTRATIVE, SELLING & GENERAL EXPS EP ADVERTISEMENT EP AUDIT FEE EP BONUS EP BANK INTEREST & CHARGES EP DIRECTOR REMUNERATION EP DEPRECIATION OF FIXED ASSETS EP ENTERTAINMENT EP E.P.F. CONTRIBUTIONS EP GENERAL EXPENSES EP HIRE PURCHASE INTEREST EP LICENSE FEE EP MEDICAL FEE EP OFFICE RENTAL EP OFFICE REFRESHMENT EP POSTAGES & STAMPS EP PRINTING & STATIONERY EP ROAD TAX & INSURANCE EP SOCSO CONTRIBUTIONS EP SECRETARIAL FEE EP STAFF SALARIES & ALLOWANCES EP TRAVELLING EXPENSES EP TELEPHONE EP UPKEEP OF MOTOR VEHICLES EP -- 3

121 Date: 07/0/998 2:38:8 PM CHART OF ACCOUNTS BCE MANUFACTURING CO. Account Special Acc No. Description Type Acc Type WATER & ELECTRICITY EP LOSS ON FOREIGN EXCHANGE EP -- 4

122 Date: 07/0/998 2:53:48 PM CHART OF ACCOUNTS BCE PARTNERSHIP COMPANY Account Special Acc No. Description Type Acc Type PARTNER'S CAPITAL PARTNER'S CAPITAL CP ABC CP PARTNER'S CAPITAL CP PARTNER'S CURRENT A/C - B/F CP SHARE OF PROFIT(%) CP PARTNER'S DRAWING CP DEF CP PARTNER'S CAPITAL CP PARTNER'S CURRENT A/C - B/F CP SHARE OF PROFIT(%) CP PARTNER'S DRAWING CP GHI CP PARTNER'S CAPITAL CP PARTNER'S CURRENT A/C - B/F CP SHARE OF PROFIT(%) CP PARTNER'S DRAWING CP -- RETAINED EARNING RETAINED EARNING RE -- FIXED ASSETS FIXED ASSETS FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA -- OTHER ASSETS GOODWILL OA -- CURRENT ASSETS TRADE DEBTORS CA DM CASH AT BANK CA BK CASH IN HAND CA CH STOCK CA BS DEPOSIT & PREPAYMENT CA -- CURRENT LIABILITIES TRADE CREDITORS CL CM ACCRUALS CL --

123 Date: 07/0/998 2:53:48 PM CHART OF ACCOUNTS BCE PARTNERSHIP COMPANY Account Special Acc No. Description Type Acc Type SALES SALES SL CASH SALES SL -- SALES ADJUSTMENTS RETURN INWARDS SA DISCOUNT ALLOWED SA -- COST OF GOODS SOLD STOCKS AT THE BEGINNING OF YEAR CO OS PURCHASES CO PURCHASES RETURN CO CARRIAGE INWARDS CO STOCKS AT THE END OF YEAR CO CS OTHER INCOMES GAIN ON FOREIGN EXCHANGE OI SERVICE INCOME OI -- EXPENSES GENERAL EXPENSES EP BANK CHARGES EP DEPRECIATION OF FIXED ASSETS EP SALARIES EP INTEREST ON CAPITAL EP INTEREST ON DRAWINGS EP RENT & RATE EP TELEPHONE CHARGES EP WATER & ELECTRICITY EP OFFICE EXPENSES EP GAIN ON DISPOSAL OF FIXED ASSETS EP OFFICE RENTAL EP LOSS ON FOREIGN EXCHANGE EP -- 2

124 Date: 07/0/998 3:37:26 PM CHART OF ACCOUNTS OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account Special Acc No. Description Type Acc Type CAPITAL SHARE CAPITAL CP -- RETAINED EARNING PROFIT/(LOSS) A/C RE -- FIXED ASSETS FIXED ASSETS FA MOTOR VEHICLES FA FA ACCUM. DEPRN. - MOTOR VEHICLES FA FURNITURES & FITTINGS FA FA ACCUM. DEPRN. - FURNITURES & FITTINGS FA OFFICE EQUIPMENT FA FA ACCUM. DEPRN. - OFFICE EQUIPMENT FA CONTAINER OFFICE FA FA ACCUM. DEPRN. - CONTAINER OFFICE FA MACHINERY FA FA ACCUM. DEPRN. - MACHINERY FA -- CURRENT ASSETS TRADE DEBTORS CA DM ADEA ENGINEERING SDN. BHD. CA DR SQUE DEVELOPMENT SDN. BHD. CA DR WORK-IN-PROGRESS CA BS CASH AT BANK CA BK CASH IN HAND CA CH DEPOSIT CA PREPAYMENT CA -- CURRENT LIABILITIES TRADE CREDITORS CL CM B&B TRADING SDN. BHD. CL CR WISMA CAT SDN. BHD. CL CR OTHER CREDITORS CL ACCRUALS CL H.P. CREDITORS CL H.P. CREDITOR CL H.P. INTEREST IN SUSPENSE CL PROGRESS PAYMENT REC. - ADVANCE CL -- SALES SUB CONTRACT RECEIVED SL --

125 Date: 07/0/998 3:37:27 PM CHART OF ACCOUNTS OLOGY CONSTRUCTION SDN. BHD. (ROC: V) Account Special Acc No. Description Type Acc Type COST OF GOODS SOLD WORK-IN-PROGRESS (OPENING) CO OS PURCHASES - RAW MATERIALS CO TENDER DOCUMENT CO SUB CONTRACT WAGES CO FUEL & LUBRICANTS CO CASE & CRANE RENTAL CO LOOSE TOOLS CO ELETRICITY & WATER CO UPKEEP OF LORRY CO UPKEEP OF MACHINERY CO UPKEEP OF SITE OFFICE CO MEDICAL FEES CO DEPRECIATION OF FIXED ASSETS CO INSURANCE CO WORK-IN-PROGRESS (CLOSING) CO CS EXPENSES DIRECTORS' REMUNERATION EP SALARIES EP E.P.F. EP SOCSO EP TELEPHONE & FAX CHARGES EP STATIONERY & PRINTING EP ASSESSMENT & QUIT RENT EP INSURANCE EP LICENSE FEE EP BANK CHARGES & INTEREST EP MEDICAL FEES EP NEWSPAPER EP POSTAGE & STAMP EP AUDIT FEE EP SECRETARIAL FEE EP ELECTRICITY & WATER EP UPKEEP OF OFFICE EP UPKEEP OF OFFICE EQUIPMENT EP UPKEEP OF MOTOR VEHICLES EP DEPRECIATION OF FIXED ASSETS EP ADVERTISEMENT EP HIRE PURCHASE INTEREST EP -- 2

126 Date: 07/0/998 3:35:58 PM CHART OF ACCOUNTS BCE LASER SDN. BHD. Account Special Acc No. Description Type Acc Type CAPITAL CAP CAPITAL CP -- RETAINED EARNING RE RETAINED EARNINGS RE -- FIXED ASSETS FA FIXED ASSETS FA -- FUR FURNITURE & FITTINGS FA FA FUR(D) ACCUMULATED DEPRECIATION (FURNITURE & FITTINGS) FA -- MV MOTOR VEHICLE FA FA MV(D) ACCUMULATED DEPRECIATION (MOTOR VEHICLE) FA -- OE OFFICE EQUIPMENT FA FA OE(D) ACCUMULATED DEPRECIATION (OFFICE EQUIPMENT) FA -- OTHER ASSETS GW GOODWILL OA -- CURRENT ASSETS BANK CASH AT BANK CA BK MAYBANK CASH AT MAYBANK CA BK PBB CASH AT PUBLIC BANK CA BK CASH CASH IN HAND CA CH DEBTOR TRADE DEBTORS CA DM DEPOSIT DEPOSIT & PREPAYMENT CA -- LONG TERM LIABILITY LTL TERM LOAN LL -- CURRENT LIABILITIES ACCRUAL ACCRUALS CL -- CREDITO TRADE CREDITORS CL CM OCRE OTHER CREDITORS CL -- GCC GAN CHIA CHOON REALTY SDN. BHD. CL -- SYK SYARIKAT YIK KONG SDN. BHD. CL -- SALES SALES SALES SL -- FSPC SALES-FULL SET PERSONAL COMPUTER SL -- PCACC SALES-PERSONAL COMPUTER ACCESSORIES SL -- PRINTER SALES-PRINTERS SL --

127 Date: 07/0/998 3:35:58 PM CHART OF ACCOUNTS BCE LASER SDN. BHD. Account Special Acc No. Description Type Acc Type SALES ADJUSTMENTS DISAL DISCOUNT ALLOWED SA -- RETIN RETURN INWARDS SA -- COST OF GOODS SOLD CARRIN CARRIAGE INWARDS CO -- CSTOCK STOCK AT THE END OF THE YEAR CO CS CUSDUTY CUSTOM DUTY CO -- DISREV DISCOUNT RECEIVED CO -- OSTOCK STOCK AT THE BEGINNING OF THE YEAR CO OS PURCHA PURCHASES CO -- PURRET PURCHASES RETURN CO -- STOCK BALANCE CO BS OTHER INCOMES GAINFO GAIN ON FOREIGN EXCHANGE OI -- MISIN MISCELLANEOUS INCOME OI -- EXPENSES ADVER ADVERTISEMENT EP -- BCHARGE BANK CHARGES EP -- DEP(FA) DEPRECIATION OF FIXED ASSETS EP -- EPF E.P.F. CONTRIBUTIONS EP -- LOSSFO LOSS ON FOREIGN EXCHANGE EP -- OFFRENT OFFICE RENTAL EP -- P&S PRINTING & STATIONERY EP -- SALARY SALARIES EP -- SOCSO SOCSO CONTRIBUTION EP -- TELCHAR TELEPHONE CHARGES EP -- W&E WATER & ELECTRICITY EP -- 2