1. V1

Chart Of Account

# Master Sub master Ledger subsidiary
1 Assets Non Current Asset Motor vehicles Motor vehicles
2 Assets Non Current Asset Motor vehicles dsm-T 345 ABC
3 Assets Non Current Asset Land kibaha new site
4 Assets Non Current Asset Land new site geita retail
5 Assets Non Current Asset Land land rent
6 Assets Non Current Asset Land IGUNGA NEW PROJECT
7 Assets Non Current Asset Land igoma project
8 Assets Non Current Asset Building WIP Filling Station- Dodoma
9 Assets Non Current Asset Building KITUO CHA MAFUTA BUHONGWA
10 Assets Non Current Asset Building SINGIDA PETROL STATION CONSTRUCTION
11 Assets Non Current Asset Building SINGIDA PETROL STATION CONSTRUCTION
12 Assets Non Current Asset Building geita petrol station proposal
13 Assets Non Current Asset Motor Cycles Motor cycles
14 Assets Non Current Asset Furniture and Fitting Furniture and Fitting
15 Assets Non Current Asset Accumulated Depreciation Accumulated Depreciation-Computer
16 Assets Non Current Asset Accumulated Depreciation Accumulated Depreciation-MotorVehicles
17 Assets Non Current Asset Accumulated Depreciation Accumulated Depreciation-Furnitures & Fittings
18 Assets Non Current Asset Accumulated Depreciation Accumulated Depreciation-Motor circle
19 Assets Non Current Asset Accumulated Depreciation accountant
20 Assets Non Current Asset Investment Fixed Account
21 Assets Current Asset Cash on Hand Cash on Hand
22 Assets Current Asset Cash on Hand Cash daily sales
23 Assets Current Asset Cash on Hand Fuel Advance
24 Assets Current Asset Cash on Hand Advance Cash From Customer
25 Assets Current Asset Cash on Hand lipa namba halotel
26 Assets Current Asset Cash on Hand Cash on hand nyasaka
27 Assets Current Asset Cash on Hand Cash on hand kisesa
28 Assets Current Asset Cash on Hand Cash on hand ilungu
29 Assets Current Asset Cash on Hand Cash on hand kabila
30 Assets Current Asset Cash on Hand Cash on hand wita
31 Assets Current Asset Cash on Hand Cash on hand mahaha
32 Assets Current Asset Cash on Hand Cash on hand kadashi
33 Assets Current Asset Cash on Hand Employee Fund
34 Assets Current Asset Cash on Hand Cash on Hand-Wholesale
35 Assets Current Asset Cash on Hand Petty cash -Wholesale
36 Assets Current Asset Bank Accounts Equity Bank USD
37 Assets Current Asset Bank Accounts Equity Bank TZS 126
38 Assets Current Asset Bank Accounts CRDB 501
39 Assets Current Asset Bank Accounts NMB 542
40 Assets Current Asset Bank Accounts CRDB BANK 500
41 Assets Current Asset Bank Accounts NMB 870
42 Assets Current Asset Bank Accounts CRDB USD
43 Assets Current Asset Bank Accounts NMB USD
44 Assets Current Asset Bank Accounts mkombozi bank
45 Assets Current Asset Inventory Dar - mwanza
46 Assets Current Asset Inventory Fuel Stocks
47 Assets Current Asset Inventory Stock -Depots Fuel
48 Assets Current Asset Inventory Stock Fuels Ilungu
49 Assets Current Asset Inventory Stock Fuels Kabila
50 Assets Current Asset Inventory Stock Fuels Kisesa
51 Assets Current Asset Inventory Stock Fuels Nyasaka
52 Assets Current Asset Inventory Stock Fuels Witta
53 Assets Current Asset Prepaid Expenses Insurance Prepaid
54 Assets Current Asset Prepaid Expenses GPS Expenses Prepaid
55 Assets Current Asset Sundry Debtors MOUNT MERUNCHALIZE
56 Assets Current Asset Sundry Debtors MAHER PETROLIUM LTD
57 Assets Current Asset Sundry Debtors ZEN Energy
58 Assets Current Asset Sundry Debtors Kilawa Kasimu
59 Assets Current Asset Sundry Debtors Madeba Thomas Nyamara
60 Assets Current Asset Sundry Debtors Beatrice Mar
61 Assets Current Asset Sundry Debtors Japhari Hussein Mwamgaa
62 Assets Current Asset Sundry Debtors NELANCY GENERAL SUPPLIES COMPANY LIMITED
63 Assets Current Asset Sundry Debtors RESPISIO ITEKA
64 Assets Current Asset Sundry Debtors CHRISPINE AKWILINE LASWAY
65 Assets Current Asset Sundry Debtors TAJI CROWNHOME STORE
66 Assets Current Asset Sundry Debtors ERASMI E MAS
67 Assets Current Asset Sundry Debtors SARAH WESTON MWAKAJINGA
68 Assets Current Asset Sundry Debtors ADVENTH ISRAEL KIMARO
69 Assets Current Asset Sundry Debtors RACHEL AGGREY MWAMBASA
70 Assets Current Asset Sundry Debtors FLORA HENRY SAKAYA
71 Assets Current Asset Sundry Debtors KIEMBA GROUP OF COMPANIES LIMITED
72 Assets Current Asset Sundry Debtors CHRISTOPHER MICHAEL
73 Assets Current Asset Sundry Debtors SAFI HOME
74 Assets Current Asset Sundry Debtors LILIAN RICHA
75 Assets Current Asset Sundry Debtors EMANUEL JULIUS SHAYO
76 Assets Current Asset Sundry Debtors Digna Deogra
77 Assets Current Asset Sundry Debtors Edither Justine Shirima
78 Assets Current Asset Sundry Debtors ARV ENERGY SARL
79 Assets Current Asset Sundry Debtors Strategies Insurance Company
80 Assets Current Asset Sundry Debtors ECOFRIENDLY INVESTMENT LTD
81 Assets Current Asset Sundry Debtors RAWDHAR HAULA
82 Assets Current Asset Sundry Debtors Dar-es-Salaam to Congo
83 Assets Current Asset Sundry Debtors HUSSEIN MAZALI ABDALLAR
84 Assets Current Asset Sundry Debtors ISSA SAID MBAWALA
85 Assets Current Asset Sundry Debtors OMARY ALPHONCE MASHIRI
86 Assets Current Asset Sundry Debtors M-PESA NYASAKA
87 Assets Current Asset Sundry Debtors COIN NYASAKA
88 Assets Current Asset Sundry Debtors KADASHI PTROLSTATION BUILDING
89 Assets Current Asset Sundry Debtors CRDB BANK BUZURUGA-DEBTOR
90 Assets Current Asset Sundry Debtors M PESA KISESA
91 Assets Current Asset Sundry Debtors eng korosso
92 Assets Current Asset Sundry Debtors jumanne
93 Assets Current Asset Sundry Debtors BLUE WAVE EMPORIUM
94 Assets Current Asset Sundry Debtors WIYA OIL
95 Assets Current Asset Sundry Debtors SHIUYA CO LTD
96 Assets Current Asset Sundry Debtors KAFUMU OIL LTD
97 Assets Current Asset Sundry Debtors Njara co Ltd
98 Assets Current Asset Sundry Debtors Ngara Oil
99 Assets Current Asset Sundry Debtors CRESCENT ENERGY TZ LTD-DEBTOR
100 Assets Current Asset Sundry Debtors MCHENCHI
101 Assets Current Asset Sundry Debtors BOIL T LTD - retail
102 Assets Current Asset Sundry Debtors LUHUYE OIL CO LTD
103 Assets Current Asset Sundry Debtors OCHELE OIL
104 Assets Current Asset Sundry Debtors BRAVA ENERGY
105 Assets Current Asset Sundry Debtors CKPBENA CO LTD
106 Assets Current Asset Sundry Debtors MUSTAPHA T _A CALIFONIA
107 Assets Current Asset Sundry Debtors DASH PETROLEUM
108 Assets Current Asset Sundry Debtors DANVIC PETROLEUM LTD
109 Assets Current Asset Sundry Debtors ELIZABETH SIMON MTANI
110 Assets Current Asset Sundry Debtors FOUNTAIN PETROLEUM LTD
111 Assets Current Asset Sundry Debtors GATAN UNIVERSAL LTD
112 Assets Current Asset Sundry Debtors T/A KIMAMBA STOP CENTER
113 Assets Current Asset Sundry Debtors KIMORI CO LTD
114 Assets Current Asset Sundry Debtors KILIMANJARO TRUCKS CO LTD
115 Assets Current Asset Sundry Debtors LUSANA OIL CO LTD
116 Assets Current Asset Sundry Debtors WAREMA T/A MUHOJI FILLING ST
117 Assets Current Asset Sundry Debtors KINYUNYU ENERGY
118 Assets Current Asset Sundry Debtors MBWAWA FILLING STATION
119 Assets Current Asset Sundry Debtors RETAIL - DEBTORS
120 Assets Current Asset Sundry Debtors OIL PLUS
121 Assets Current Asset Sundry Debtors NGS PETROLEUM CO LTD
122 Assets Current Asset Sundry Debtors OLASITI INVESTMENT
123 Assets Current Asset Sundry Debtors NYAMHANGA PETROL STATION
124 Assets Current Asset Sundry Debtors BUTI LA ZUNGU
125 Assets Current Asset Sundry Debtors MAU PETROL STATION
126 Assets Current Asset Sundry Debtors KINYUNYU ENERGY
127 Assets Current Asset Sundry Debtors CHAGU FILLING STATION
128 Assets Current Asset Sundry Debtors MAYAI PETROL STATION
129 Assets Current Asset Sundry Debtors PYRAMID OIL COMPANY
130 Assets Current Asset Sundry Debtors KWACHAGA PETRO STATION
131 Assets Current Asset Sundry Debtors MWIGO ENERGY
132 Assets Current Asset Sundry Debtors MASRY/ WASAFI ENERGY
133 Assets Current Asset Sundry Debtors GOBSAN COMPANY LTD
134 Assets Current Asset Sundry Debtors YAKUB MUBRUCK SALIM -STATION
135 Assets Current Asset Sundry Debtors SUNSHINE OIL
136 Assets Current Asset Sundry Debtors RISA OIL
137 Assets Current Asset Sundry Debtors AULA INVESTMENT
138 Assets Current Asset Sundry Debtors MAC PETROLEUM
139 Assets Current Asset Sundry Debtors F FADHILI KIPATA
140 Assets Current Asset Sundry Debtors GMS OIL
141 Assets Current Asset Sundry Debtors NJP FARAJ COMPANY LTD
142 Assets Current Asset Sundry Debtors NENGERO ENERGY TANZANIA LTD
143 Assets Current Asset Sundry Debtors SHREE INTERNATION -DEBTORS
144 Assets Current Asset Sundry Debtors VAL ESTATE CO LTD
145 Assets Current Asset Sundry Debtors BMHH OIL & LOGISTIC LTD
146 Assets Current Asset Sundry Debtors ABG SERVICE STATION
147 Assets Current Asset Sundry Debtors HASANI NYAMSE OIL
148 Assets Current Asset Sundry Debtors MATS ENGINEARING LTD
149 Assets Current Asset Sundry Debtors Blue Wane - Retail
150 Assets Current Asset Sundry Debtors Kafumu oil -Retail
151 Assets Current Asset Sundry Debtors KAMPENI ZA MD 2025
152 Assets Current Asset Sundry Debtors SOVAVI OIL
153 Assets Current Asset Sundry Debtors LUGEYE OIL
154 Assets Current Asset Sundry Debtors SUNCOM OIL LTD
155 Assets Current Asset Sundry Debtors NM
156 Assets Current Asset Sundry Debtors WENDA SERVICE STATION
157 Assets Current Asset Sundry Debtors THOMAS PETROL STATION
158 Assets Current Asset Sundry Debtors m pesa ilungu
159 Assets Current Asset Sundry Debtors mh kiswaga
160 Assets Current Asset Sundry Debtors zahanati ya mahaha
161 Assets Current Asset Sundry Debtors scale eng campany kabila
162 Assets Current Asset Sundry Debtors ngwana buta
163 Assets Current Asset Sundry Debtors BAGENI CO LTD
164 Assets Current Asset Sundry Debtors Nzagaluba Motorcycle spare par
165 Assets Current Asset Sundry Debtors OFISI YA MKUU WA WILAYA MAGU (
166 Assets Current Asset Sundry Debtors CRDB MAGU BRANCH
167 Assets Current Asset Sundry Debtors POLISI MAGU
168 Assets Current Asset Sundry Debtors john nzilanyingi MP nyamagana
169 Assets Current Asset Sundry Debtors MAENDELEO YA JAMII MAGU
170 Assets Current Asset Sundry Debtors IDARA YA UJENZI MAGU
171 Assets Current Asset Other receivable Staff ISSA SAID MBAWALA
172 Assets Current Asset Other receivable Staff OMARY ALPHONCE MASHIRI
173 Assets Current Asset Other receivable Staff HUSSEIN MAZALI ABDALLAR
174 Assets Current Asset Other receivable Staff Karan Rwanda Debtors
175 Assets Current Asset Other receivable Staff MWINYI IBRAHIM IDDI
176 Assets Current Asset Other receivable Staff MARY JOSEPHAT MAHUNGO
177 Assets Current Asset Other receivable Staff PAULO FRENK MWANGALABO
178 Assets Current Asset Other receivable Staff Johanes John
179 Assets Current Asset Other receivable Staff Revocatus Mashiku
180 Assets Current Asset Other receivable Staff Japhet mlagaja
181 Assets Current Asset Other receivable Staff Budeba Michael
182 Assets Current Asset Other receivable Staff Renatus Mwenge
183 Assets Current Asset Other receivable Staff Pius Rehema
184 Assets Current Asset Other receivable Staff Kilemba Malimi
185 Assets Current Asset Other receivable Staff Japhet mlagaja
186 Assets Current Asset Other receivable Staff Gigwa John
187 Assets Current Asset Other receivable Staff Ndaki Daudi Philipo
188 Assets Current Asset Other receivable Staff Anitha Raphael
189 Assets Current Asset Other receivable Staff Sophia John Sovela
190 Assets Current Asset Other receivable Staff Asia Msuya
191 Assets Current Asset Other receivable Staff Justine Kiswaga
192 Assets Current Asset Other receivable Staff Salome Michael
193 Assets Current Asset Other receivable Staff victoria Michael Mpanda
194 Assets Current Asset Other receivable Staff Getrude Charles Marambo
195 Assets Current Asset Other receivable Staff Magrethi John Mayanga
196 Assets Current Asset Other receivable Staff Esta Faustine Godfrey
197 Assets Current Asset Other receivable Staff Kulwa Jonas
198 Assets Current Asset Other receivable Staff Limi Pius
199 Assets Current Asset Other receivable Staff Caroline Juma
200 Assets Current Asset Other receivable Staff Agness Ezekiel Manhyakenda
201 Assets Current Asset Other receivable Staff Dotto Makungu Kasandiko
202 Assets Current Asset Other receivable Staff Frolar Josephat Chemchem
203 Assets Current Asset Other receivable Staff Shoma Mtogwa Shiganga
204 Assets Current Asset Other receivable Staff Renatus Mwenge Mangoma
205 Assets Current Asset Other receivable Staff Josephine Christopher
206 Assets Current Asset Other receivable Staff Regina Herman Simon
207 Assets Current Asset Other receivable Staff Neema Meshack
208 Assets Current Asset Other receivable Staff Proscovia Michael Jackson
209 Assets Current Asset Other receivable Staff Maria Masalagabo
210 Assets Current Asset Other receivable Staff Tabitha N Joel
211 Assets Current Asset Other receivable Staff Jocelyn CharlesMalambo
212 Assets Current Asset Other receivable Staff Paschal Muhoja
213 Assets Current Asset Other receivable Staff Mihayo Ngussailulika
214 Assets Current Asset Other receivable Staff Daniel Jeremia
215 Assets Current Asset Other receivable Staff Bakari Ally Athuman
216 Assets Current Asset Other receivable Staff Diana Magema Saulo
217 Assets Current Asset Other receivable Staff Joyce Clement Kisunda
218 Assets Current Asset Other receivable Staff Rachel Benjamin Toboka
219 Assets Current Asset Other receivable Staff Kahabi Mathias Mashauri
220 Assets Current Asset Other receivable Staff Rachael Bujibu Lupilia
221 Assets Current Asset Other receivable Staff Tecla Maziku Raphael
222 Assets Current Asset Other receivable Staff Elizabetha Samwel Maswe
223 Assets Current Asset Other receivable Staff Michael Kiswaga
224 Assets Current Asset Other receivable Staff desterykiswaga@lugeye.co.tz
225 Assets Current Asset Other receivable Staff Macktrida Nyarobi Kacheli
226 Assets Current Asset Equipment Property, plant & equipment
227 Assets Current Asset Equipment Computer
228 Assets Current Asset Equipment TRA Device
229 Assets Current Asset Interunit Account WHOLESALE-RETAIL DEBTORS
230 Assets Current Asset Interunit Account Retail wholesale Loan
231 Assets Current Asset InterCompany Account RETAIL-GINNERY-FUEL
232 Assets Current Asset InterCompany Account RETAIL-LOGISTIC LOAN
233 Assets Current Asset InterCompany Account WHOLESALE-WATER PROJECT LOAN
234 Assets Current Asset InterCompany Account RETAIL-GINNERY LOAN
235 Assets Current Asset InterCompany Account RETAIL-LOGISTIC INVESTMENT -LOAN
236 Assets Current Asset InterCompany Account LUGEYE WATER-RETAIL
237 Assets Current Asset InterCompany Account RETAIL-CREDIT SOLUTION LOAN
238 Assets Current Asset InterCompany Account WHOLESALE-LOGISTIC LOAN
239 Assets Current Asset InterCompany Account WHOLESALE-GINNERY LOAN
240 Assets Current Asset InterCompany Account WHOLESALE -CREDIT SOLUTION LOAN
241 Assets Current Asset InterCompany Account RETAIL-WATER PROJECT LOAN
242 Assets Current Asset InterCompany Account RETAIL-WATER PROJECT FUEL
243 Assets Current Asset InterCompany Account MD KISWAGA LOAN- WHOLESALE
244 Assets Current Asset InterCompany Account Wholesale Retail Loan
245 Assets Current Asset InterCompany Account Retail Logistics Transportation
246 Assets Current Asset InterCompany Account MD KISWAGA LOAN- RETAIL
247 Assets Current Asset Sundry Debtors- Retail ZAHANATI YA LUGEYE
248 Assets Current Asset Sundry Debtors- Retail DSO MAGU
249 Assets Current Asset Sundry Debtors- Retail MUMANGI
250 Assets Current Asset Sundry Debtors- Retail NGS petroleum co ltd - retail debtor
251 Assets Current Asset Sundry Debtors- Retail KAHANGARA HOSPITAL
252 Assets Current Asset Sundry Debtors- Retail NYANGUGE HOSPITAL
253 Assets Current Asset Sundry Debtors- Retail MAMA JAY
254 Assets Current Asset Sundry Debtors- Retail MACKTRADERS
255 Assets Current Asset Sundry Debtors- Retail SIX BR
256 Assets Current Asset Sundry Debtors- Retail FIKOSHI
257 Assets Current Asset Sundry Debtors- Retail KABILA HOSPITAL
258 Assets Current Asset Sundry Debtors- Retail VIRA 2018
259 Assets Current Asset Sundry Debtors- Retail NYANDA BR
260 Assets Current Asset Sundry Debtors- Retail TFS MAGU
261 Assets Current Asset Sundry Debtors- Retail CONTINENTAL
262 Assets Current Asset Sundry Debtors- Retail ALADIS SCHOOLS
263 Assets Current Asset Sundry Debtors- Retail SJ4 LOGISTIC
264 Assets Current Asset Sundry Debtors- Retail LUGATA GENERAL SUPLY
265 Assets Current Asset Sundry Debtors- Retail m-pesa wita
266 Assets Current Asset Sundry Debtors- Retail shirima
267 Assets Current Asset Sundry Debtors- Retail Retail logistic fu -Investment
268 Assets Current Asset Sundry Debtors- Retail Fides real estate
269 Assets Current Asset Sundry Debtors- Retail MAGU HOSPITAL
270 Assets Current Asset Current Assets Salary Advance
271 Assets Current Asset Inter branch accounts Fuel Control Account
272 Capital Share Capital Share Capital Share Capital
273 Capital Share Capital Share Capital Advance Toward Share Capital
274 Capital Share Capital Share Capital Owners Withdrawals
275 Sales Direct Sales Exempted sales FUEL SALES
276 Sales Direct Sales Exempted sales RTT NYASAKA
277 Sales Direct Sales Exempted sales RTT KISESA
278 Sales Direct Sales Exempted sales RTT ILUNGU
279 Sales Direct Sales Exempted sales RTT KABILA
280 Sales Direct Sales Exempted sales RTT WITA
281 Sales Direct Sales Exempted sales RTT MAHAHA
282 Sales Direct Sales Exempted sales RTT KADASHI
283 Sales Direct Sales Other income Exchange Gain/Loss
284 Sales Direct Sales Other income Sales of Non Current Asset
285 Sales Direct Sales Other income Clearance income
286 Sales Direct Sales Sales Income from Trucks
287 Expenses Direct Expenses Standard rated Purchases Commercial Vehicles Fuels Expenses
288 Expenses Direct Expenses Standard rated Purchases Commercial Vehicles Repairs and Maintenance
289 Expenses Direct Expenses Standard rated Purchases Electronic cargo tracking system
290 Expenses Direct Expenses Other Direct Expenses Drivers Millage Expenses
291 Expenses Direct Expenses Other Direct Expenses Road Tolly Expenses
292 Expenses Direct Expenses Other Direct Expenses Commissions Paid
293 Expenses Direct Expenses Other Direct Expenses Bank Charges
294 Expenses Direct Expenses Other Direct Expenses Insurance Charge
295 Expenses Direct Expenses Other Direct Expenses Gharama za Kingamuzi
296 Expenses Direct Expenses Other Direct Expenses GPS Expenses
297 Expenses Direct Expenses Other Direct Expenses BODA BODA FEES
298 Expenses Direct Expenses Other Direct Expenses DISCOUNT TAKBILL
299 Expenses Direct Expenses Other Direct Expenses DISCOUNT FIKOSHI
300 Expenses Direct Expenses Other Direct Expenses OFFICE CLEANING MATERIALS
301 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES KABILA
302 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES KISESA
303 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES WITA
304 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES ILUNGU
305 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES NYASAKA
306 Expenses Direct Expenses Other Direct Expenses STATIONARY EXPENCES NYASAKA
307 Expenses Direct Expenses Other Direct Expenses STATIONARY EXPENCES KISESA
308 Expenses Direct Expenses Other Direct Expenses STATIONARY EXPENCES ILUNGU
309 Expenses Direct Expenses Other Direct Expenses STATIONARY EXPENCES KABILA
310 Expenses Direct Expenses Other Direct Expenses STATIONARY EXPENCES WITA
311 Expenses Direct Expenses Other Direct Expenses BODABODA EXPENCES WITA
312 Expenses Direct Expenses Other Direct Expenses BODABODA EXPENCES KABILA
313 Expenses Direct Expenses Other Direct Expenses BODA BODA KISESA
314 Expenses Direct Expenses Other Direct Expenses BODA BODA ILUNGU
315 Expenses Direct Expenses Other Direct Expenses BODABODA KABILA
316 Expenses Direct Expenses Other Direct Expenses BODABODA WITA
317 Expenses Direct Expenses Other Direct Expenses FUEL TRANSPORTATION FEE
318 Expenses Direct Expenses Other Direct Expenses bili ya umeme nyasaka
319 Expenses Direct Expenses Other Direct Expenses bili ya umeme kisesa
320 Expenses Direct Expenses Other Direct Expenses bili ya umeme ilungu
321 Expenses Direct Expenses Other Direct Expenses bili ya umeme kabila
322 Expenses Direct Expenses Other Direct Expenses bili ya umeme wita
323 Expenses Direct Expenses Other Direct Expenses rola
324 Expenses Direct Expenses Other Direct Expenses allowances
325 Expenses Direct Expenses Other Direct Expenses bili ya umeme mahaha
326 Expenses Direct Expenses Other Direct Expenses general maintanance mahaha
327 Expenses Direct Expenses Other Direct Expenses GENERATOR EXPENCES MAHAHA
328 Expenses Direct Expenses Other Direct Expenses STATIONARY MAHAHA
329 Expenses Direct Expenses Other Direct Expenses EWURA
330 Expenses Direct Expenses Other Direct Expenses PBPA
331 Expenses Direct Expenses Other Direct Expenses Customs Fuel Taxes & WMA & TBS Fees
332 Expenses Direct Expenses Other Direct Expenses Justine Kiswaga
333 Expenses Direct Expenses Other Direct Expenses Stationary kadashi
334 Expenses Direct Expenses Other Direct Expenses Gharama za usafi kadashi
335 Expenses Direct Expenses Other Direct Expenses Bili ya umeme kadashi
336 Expenses Direct Expenses Other Direct Expenses Generator expenses kadashi
337 Expenses Direct Expenses Other Direct Expenses General maintenance kadashi
338 Expenses Direct Expenses Other Direct Expenses Contribution Fees Ewura
339 Expenses Direct Expenses Other Direct Expenses Contribution Fees PBPA
340 Expenses Direct Expenses Other Direct Expenses Hospitality Fees
341 Expenses Direct Expenses Other Direct Expenses Marking Fees
342 Expenses Direct Expenses Other Direct Expenses DEMURRAGE CHARGES
343 Expenses Direct Expenses Other Direct Expenses radixfuel automation system
344 Expenses Direct Expenses Other Direct Expenses Station cash loss
345 Expenses Direct Expenses Other Direct Expenses GENERAL LEGAL FEE KADASHI
346 Expenses Direct Expenses Other Direct Expenses GENERAL LEGAL FEE MAHAHA
347 Expenses Direct Expenses Other Direct Expenses BODA BODA FEE MAHAHA
348 Expenses Direct Expenses Other Direct Expenses BODA BODA FEE KADASHI
349 Expenses Direct Expenses Other Direct Expenses general legal fee ilungu
350 Expenses Direct Expenses Other Direct Expenses general legal fee kisesa
351 Expenses Direct Expenses Other Direct Expenses general legal fee wita
352 Expenses Direct Expenses Other Direct Expenses general legal fee nyasaka
353 Expenses Direct Expenses Other Direct Expenses general legal fee kabila
354 Expenses Indirect Expenses Administrative Expenses Fuel Loss on Journey
355 Expenses Indirect Expenses Administrative Expenses Penalty
356 Expenses Indirect Expenses Administrative Expenses WCF Expenses
357 Expenses Indirect Expenses Administrative Expenses Depreciation Expenses -Equipment
358 Expenses Indirect Expenses Administrative Expenses Depreciation Expenses -Computer
359 Expenses Indirect Expenses Administrative Expenses Depreciation Expenses -Motor Vehicles
360 Expenses Indirect Expenses Administrative Expenses Depreciation Expenses -Furnitue & Fittings
361 Expenses Indirect Expenses Administrative Expenses Rent Expenses
362 Expenses Indirect Expenses Administrative Expenses Audit Fees
363 Expenses Indirect Expenses Administrative Expenses Consultancy Expenses
364 Expenses Indirect Expenses Administrative Expenses security expences
365 Expenses Indirect Expenses Administrative Expenses cleaning expenses
366 Expenses Indirect Expenses Administrative Expenses Salary Expenses
367 Expenses Indirect Expenses Administrative Expenses Payee Expenses
368 Expenses Indirect Expenses Administrative Expenses SDL Expenses
369 Expenses Indirect Expenses Administrative Expenses WCF expenses
370 Expenses Indirect Expenses Administrative Expenses Equipment & General Expenses
371 Expenses Indirect Expenses Employment Expenses NSSF Expenses
372 Expenses Indirect Expenses Employment Expenses Salary Expenses
373 Expenses Indirect Expenses Finance costs Interest Expenses on Borrowing
374 Expenses Indirect Expenses Finance costs Loan Processing Fees on Borrowings
375 Expenses Indirect Expenses Other Indirect Expenses GENERAL MAINTANANCE NYASAKA
376 Expenses Indirect Expenses Other Indirect Expenses GENERAL MAINTANANCE KISESA
377 Expenses Indirect Expenses Other Indirect Expenses GENERAL MAINTANANCE ILUNGU
378 Expenses Indirect Expenses Other Indirect Expenses GENERAL MAINTANANCE KABILA
379 Expenses Indirect Expenses Other Indirect Expenses GENERAL MAINTANANCE WITA
380 Expenses Indirect Expenses Other Indirect Expenses STATION LEGAL FEES NYASAKA
381 Expenses Indirect Expenses Other Indirect Expenses STATION LEGAL FEES KISESA
382 Expenses Indirect Expenses Other Indirect Expenses STATION LEGAL FEES ILUNGU
383 Expenses Indirect Expenses Other Indirect Expenses STATION LEGAL FEES KABILA
384 Expenses Indirect Expenses Other Indirect Expenses STATION LEGAL FEES WITA
385 Expenses Indirect Expenses Other Indirect Expenses GHARAMA ZA USAFI NYASAKA
386 Expenses Indirect Expenses Other Indirect Expenses GHARAMA ZA USAFI KISESA
387 Expenses Indirect Expenses Other Indirect Expenses GHARAMA ZA USAFI ILUNGU
388 Expenses Indirect Expenses Other Indirect Expenses GHARAMA ZA USAFI KABILA
389 Expenses Indirect Expenses Other Indirect Expenses GHARAMA ZA USAFI WITA
390 Expenses Indirect Expenses Other Indirect Expenses m pesa charges
391 Expenses Indirect Expenses Other Indirect Expenses gharama za usafi mahaha
392 Expenses Indirect Expenses Other Indirect Expenses helth and safet expenses
393 Expenses Indirect Expenses Other Indirect Expenses Transport and Accomodation Expenses
394 Expenses Indirect Expenses Other Indirect Expenses Electricity Expenses
395 Expenses Indirect Expenses Other Indirect Expenses City Service Levy
396 Expenses Indirect Expenses Other Indirect Expenses Repair and Maintainance
397 Expenses Indirect Expenses Other Indirect Expenses Prior year Taxes
398 Expenses Indirect Expenses Other Indirect Expenses Telephone, Internet & Communication
399 Expenses Indirect Expenses Other Indirect Expenses Office Utilities
400 Expenses Indirect Expenses Other Indirect Expenses Stationeries
401 Expenses Indirect Expenses Other Indirect Expenses Fines & Penalties
402 Expenses Indirect Expenses Other Indirect Expenses food and refreshment retail
403 Expenses Indirect Expenses Other Indirect Expenses Coparate Social Responsibilities
404 Expenses Indirect Expenses Other Indirect Expenses Business Licence
405 Expenses Indirect Expenses Other Indirect Expenses Clearance chargers
406 Liabilities Non Current Liabilities Term Loans Equity Bank Loan Account
407 Liabilities Non Current Liabilities Term Loans Equity Bank USD Loan A/C
408 Liabilities Non Current Liabilities Term Loans Dar - muleba
409 Liabilities Non Current Liabilities Term Loans Loan account CRDB
410 Liabilities Current Liabilities Sundry Creditors VISIGA FUEL
411 Liabilities Current Liabilities Sundry Creditors Kahama Fuel
412 Liabilities Current Liabilities Sundry Creditors Karan Rwanda fuel
413 Liabilities Current Liabilities Sundry Creditors HITCO NDOLA ZAMBIA
414 Liabilities Current Liabilities Sundry Creditors ACER PETROLEUM LTD
415 Liabilities Current Liabilities Sundry Creditors OVIS ENERGY LTD
416 Liabilities Current Liabilities Sundry Creditors GBP TZ LIMITED MANDELA
417 Liabilities Current Liabilities Sundry Creditors JT ENERGY
418 Liabilities Current Liabilities Sundry Creditors BHM Finance Dpt
419 Liabilities Current Liabilities Sundry Creditors CHINA TIAN CHENG
420 Liabilities Current Liabilities Sundry Creditors HEMEDY JUMA
421 Liabilities Current Liabilities Sundry Creditors CHANDE CHANDE
422 Liabilities Current Liabilities Sundry Creditors MARY MUHONGO
423 Liabilities Current Liabilities Sundry Creditors Provision for Audit and Consultancy
424 Liabilities Current Liabilities Sundry Creditors MBOKA MBUJA
425 Liabilities Current Liabilities Sundry Creditors YUSTINE SHIRIMA
426 Liabilities Current Liabilities Sundry Creditors Retail -Logistic Fuel
427 Liabilities Current Liabilities Sundry Creditors Retail- Wholesale Creditor
428 Liabilities Current Liabilities Sundry Creditors CAMEL OIL
429 Liabilities Current Liabilities Sundry Creditors bandit security
430 Liabilities Current Liabilities Sundry Creditors smart ways
431 Liabilities Current Liabilities Sundry Creditors HAPCO FZE
432 Liabilities Current Liabilities Sundry Creditors SULTANATE ENERGY
433 Liabilities Current Liabilities Sundry Creditors CRESCENT ENERGY- CREDITOR
434 Liabilities Current Liabilities Sundry Creditors SHREE INTERNATION -CREDITOR
435 Liabilities Current Liabilities Sundry Creditors TIPER VARIABLE
436 Liabilities Current Liabilities Sundry Creditors TIPER FIXED STORAGE
437 Liabilities Current Liabilities Sundry Creditors TIPER TBS
438 Liabilities Current Liabilities Sundry Creditors GAPCO / TOTAL -HOSPTALITY
439 Liabilities Current Liabilities Sundry Creditors GAPCO / TOTAL -TBS
440 Liabilities Current Liabilities Sundry Creditors CAMEL-HOSPTALITY
441 Liabilities Current Liabilities Sundry Creditors CAMEL -TBS
442 Liabilities Current Liabilities Sundry Creditors AFROIL -HOSPTALITY
443 Liabilities Current Liabilities Sundry Creditors AFROIL -TBS
444 Liabilities Current Liabilities Sundry Creditors Knight frank Golden Jubilee Tw
445 Liabilities Current Liabilities Sundry Creditors PSSF Electricity
446 Liabilities Current Liabilities Sundry Creditors BMHH COMPANY LTD-CREDITOR
447 Liabilities Current Liabilities Sundry Creditors BMHH
448 Liabilities Current Liabilities Sundry Creditors Kamanga Ferry - Usd
449 Liabilities Current Liabilities Sundry Creditors PSSSF
450 Liabilities Current Liabilities Sundry Creditors SAHARA ENERGEY RESOURCES
451 Liabilities Current Liabilities Sundry Creditors TPDC
452 Liabilities Current Liabilities Sundry Creditors KALAHARI ENERGY- CREDITOR
453 Liabilities Current Liabilities Sundry Creditors NAMARO ENERGY DMCC
454 Liabilities Current Liabilities Sundry Creditors AUGUSTA ENERGY DMCC
455 Liabilities Current Liabilities Sundry Creditors E3 ENERGY DMCC
456 Liabilities Current Liabilities Sundry Creditors ADDAX ENERGY
457 Liabilities Current Liabilities Sundry Creditors MANTFORT
458 Liabilities Current Liabilities Sundry Creditors SAHARA ENERGEY HOSPTALITY
459 Liabilities Current Liabilities Sundry Creditors SAHARA TBS
460 Liabilities Current Liabilities Sundry Creditors LAKE OIL- CREDITOR
461 Liabilities Current Liabilities Sundry Creditors Daniel Hardware
462 Liabilities Current Liabilities Sundry Creditors BOIL T - TRANSPORTER
463 Liabilities Current Liabilities Sundry Creditors KAFUMU RETAIL - TRANSPORTER
464 Liabilities Current Liabilities Sundry Creditors Mohamed R Kapongo- Transporter
465 Liabilities Current Liabilities Sundry Creditors Kobil Oil-Retail Creditor
466 Liabilities Current Liabilities Sundry Creditors Augustin Manyinyi- Transporter
467 Liabilities Current Liabilities Sundry Creditors TAN OIL INVESTMENT
468 Liabilities Current Liabilities Sundry Creditors AFROIL INVESTMENT - CREDITOR
469 Liabilities Current Liabilities Sundry Creditors ORYX ENERGIES- TANZANIA
470 Liabilities Current Liabilities Sundry Creditors PUMA ENERGY
471 Liabilities Current Liabilities Sundry Creditors VAL ESTATE OIL
472 Liabilities Current Liabilities Sundry Creditors ASAMOIL
473 Liabilities Current Liabilities Sundry Creditors Afro africa
474 Liabilities Current Liabilities Sundry Creditors Petrol africa
475 Liabilities Current Liabilities Sundry Creditors giraffe oil
476 Liabilities Current Liabilities Sundry Creditors IYAN OIL
477 Liabilities Current Liabilities Sundry Creditors UNO OIL
478 Liabilities Current Liabilities Sundry Creditors suncom oil
479 Liabilities Current Liabilities Sundry Creditors TOSHA PETROLIUM TZ
480 Liabilities Current Liabilities Sundry Creditors OPTIMAL ENERGY (T) LTD
481 Liabilities Current Liabilities Sundry Creditors Wenzhou Bluesky Energy Technol
482 Liabilities Current Liabilities Sundry Creditors NGS OIL LTD WHOLESALE
483 Liabilities Current Liabilities Sundry Creditors lyawere oil
484 Liabilities Current Liabilities Sundry Creditors dalbit petroleum ltd
485 Liabilities Current Liabilities Sundry Creditors GAPCO ENERG
486 Liabilities Current Liabilities Sundry Creditors GAPCO ENERGE
487 Liabilities Current Liabilities Provision Account Interest Expense Payable
488 Liabilities Current Liabilities Provision Account NSSF Payable
489 Liabilities Current Liabilities Provision Account WCF Payable
490 Liabilities Current Liabilities Provision Account Other WHT Payables
491 Liabilities Current Liabilities Provision Account PAYE Payable
492 Liabilities Current Liabilities Provision Account Other Payables
493 Liabilities Current Liabilities Provision Account Salary Payable
494 Liabilities Current Liabilities Provision Account Current Tax
495 Liabilities Current Liabilities Provision Account starehe na maafa
496 Liabilities Current Liabilities Provision Account Water bill
497 Liabilities Current Liabilities Provision Account buhongwa petrol staion building.
498 Liabilities Current Liabilities Provision Account NSSF Payable
499 Liabilities Current Liabilities Provision Account SDL AND PAYE Payable
500 Liabilities Current Liabilities Provision Account WCF Payable
501 Liabilities Current Liabilities Provision Account Employee Fund Payable
502 Liabilities Current Liabilities Provision Account Salary Advance Payable
503 Liabilities Current Liabilities Provision Account Forex Procurement
504 Liabilities Current Liabilities Taxes & Duties TAX INPUT
505 Liabilities Current Liabilities Taxes & Duties Withholding Tax
506 Liabilities Current Liabilities Taxes & Duties oil retail selvice levy
507 Liabilities Current Liabilities Taxes & Duties service levy
# Master Sub master Ledger subsidiary
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