| Account No | Master Account | Description | B/S | P/L |
 | 1 | | ABR AL BIHAR Fire Fighting & Safety Equipment | | |
| | | 11000000 | 1 | Assets | | |
| | | | 11100000 | 11000000 | Fixed Assets | | |
| | | | | 11110000 | 11100000 | Cars, equipment and machinery | | |
| | | | | | 11111000 | 11110000 | Vehciles | | |
| | | | | | | 11111001 | 11111000 | Car 1 | | |
| | | | | | | 11111002 | 11111000 | Car 2 | | |
| | | | | | | 11111003 | 11111000 | Car 3 | | |
| | | | | 11120000 | 11100000 | Office Equipment | | |
| | | | | | 11120001 | 11120000 | Office Desks | | |
| | | | | | 11120002 | 11120000 | Chairs | | |
| | | | | | 11120003 | 11120000 | Printers | | |
| | | | | | 11120004 | 11120000 | PhotoCopy | | |
| | | | | | 11120005 | 11120000 | Computers | | |
| | | | | | 11120006 | 11120000 | Fax | | |
| | | | | 11130000 | 11100000 | Furnitures and Fixture | | |
| | | | | | 11130001 | 11130000 | AC | | |
| | | | | | 11130002 | 11130000 | PBX 4 Phones | | |
| | | | | | 11130003 | 11130000 | Sofa | | |
| | | | | | 11130004 | 11130000 | Small Drawer | | |
| | | | | | 11130005 | 11130000 | Big Drawer | | |
| | | | | 11190000 | 11100000 | Depreciation - Accumultated | | |
| | | | | | 11191000 | 11190000 | Consumption complex, cars, tires and mechanisms | | |
| | | | | | | 11191001 | 11191000 | Depreciation, Vehicles | | |
| | | | | | | 11191002 | 11191000 | Depreciation, Trailer | | |
| | | | | | 11192000 | 11190000 | Depreciation, Office Equipment | | |
| | | | | | 11193000 | 11190000 | Depreciation, Furnitures and Fixture | | |
| | | | 11200000 | 11000000 | Current Assets | | |
| | | | | 11210000 | 11200000 | Treasury and Banks | | |
| | | | | | 11211000 | 11210000 | Treasury | | |
| | | | | | | 11211001 | 11211000 | Cash | | |
| | | | | | 11212000 | 11210000 | Banks | | |
| | | | | | | 11212001 | 11212000 | Sharjah Islamic Bank | | |
| | | | | | | 11212002 | 11212000 | Al Masraf Bank | | |
| | | | | 11230000 | 11200000 | Accounts Receivable | | |
| | | | | | 11230001 | 11230000 | Client 1 | | |
| | | | | | 11230002 | 11230000 | Client 2 | | |
| | | | | | 11230003 | 11230000 | Client 3 | | |
| | | | | 11250000 | 11200000 | Employee Advances | | |
| | | | | | 11250001 | 11250000 | Employee 1 | | |
| | | | | | 11250002 | 11250000 | Employee 2 | | |
| | | | | 11260000 | 11200000 | Proprietor Current A/C | | |
| | | | | | 11260001 | 11260000 | Owner Account | | |
| | | | | 11270000 | 11200000 | Post Dated Cheque Received | | |
| | | | | | 11270001 | 11270000 | Post Dated Cheque Received - Sharjah Islamic Bank | | |
| | | | | | 11270002 | 11270000 | Post Dated Cheque Received - Al Masraf Bank | | |
| | | | 11300000 | 11000000 | Other Assets | | |
| | | | | 11310000 | 11300000 | Security Deposits | | |
| | | | | | 11310001 | 11310000 | Security Customs Deposit | | |
| | | | | | 11310002 | 11310000 | Security Electricity & Water Deposit | | |
| | | | | 11320000 | 11300000 | Bank Garantee | | |
| | | | | | 11320001 | 11320000 | Bank Garantee - Sharjah Islamic Bank | | |
| | | | | | 11320002 | 11320000 | Bank Garantee - Al Masraf Bank | | |
| | | | | 11330000 | 11300000 | Prepaid Expenses | | |
| | | | | | 11330001 | 11330000 | Rent Prepaid Expenses | | |
| | | | | 11340000 | 11300000 | Revenue receivable | | |
| | | 22200000 | 1 | Expenses | | |
| | | | 22210000 | 22200000 | Staff Expenses | | |
| | | | | 22210001 | 22210000 | Salaries | | |
| | | | | 22210002 | 22210000 | Fees and end of service allowance | | |
| | | | 22220000 | 22200000 | General Expenses | | |
| | | | | 22220001 | 22220000 | Material Payment | | |
| | | | | 22220002 | 22220000 | Petty Cash | | |
| | | | | 22220003 | 22220000 | Project Payment | | |
| | | | | 22220004 | 22220000 | Depreciation Expenses | | |
| | | | 22230000 | 22200000 | Stationary | | |
| | | | | 22230001 | 22230000 | Telephone & Fax | | |
| | | | | 22230002 | 22230000 | Electricity & Water | | |
| | | | | 22230003 | 22230000 | Insurance | | |
| | | | | 22230004 | 22230000 | IT Support | | |
| | | | | 22230005 | 22230000 | Rent Expenses | | |
| | | | | 22230006 | 22230000 | Admin Expenses | | |
| | | | | 22230007 | 22230000 | Receiption Expenses | | |
| | | | | 22230008 | 22230000 | Other Expenses | | |
| | | | | 22230009 | 22230000 | XXXXXXXXXXXXX | | |
| | | 33300000 | 1 | Revenues | | |
| | | | 33300001 | 33300000 | Project Payment | | |
| | | | 33300002 | 33300000 | AMC Payment | | |
| | | | 33300003 | 33300000 | XX | | |
| | | | 33300004 | 33300000 | XXX | | |
| | | | 33300005 | 33300000 | XXXX | | |
| | | | 33300006 | 33300000 | XXXXX | | |
| | | | 33300007 | 33300000 | XXXXXX | | |
| | | | 33300008 | 33300000 | XXXXXXX | | |
| | | | 33300009 | 33300000 | XXXXXXXX | | |
| | | 44000000 | 1 | Equity | | |
| | | | 44000001 | 44000000 | Capital | | |
| | | 55000000 | 1 | Liabilities | | |
| | | | 55100000 | 55000000 | Liability Accounts | | |
| | | | | 55110000 | 55100000 | A/Cs Payable Creditors | | |
| | | | | | 55110001 | 55110000 | Supplier 1 | | |
| | | | | 55120000 | 55100000 | Post Dated Cheques Issued | | |
| | | | | | 55120001 | 55120000 | Post Dated Cheques Issued - Sharjah Islamic Bank | | |
| | | | | | 55120002 | 55120000 | Post Dated Cheques Issued - Al Masraf Bank | | |
| | | | | 55130000 | 55100000 | Accruals | | |
| | | | | | 55130001 | 55130000 | Expenses Accruals | | |
| | | | | 55140000 | 55100000 | Banks Loans / OD | | |
| | | | | | 55140001 | 55140000 | XXXXXXXXXXXXXXXXX | | |
| | | | 55200000 | 55000000 | Other Liabilities | | |
| | | | | 55210000 | 55200000 | Expenses payable | | |
| | | | | | 55210001 | 55210000 | Rental expenses payable | | |
| | | | | | 55210002 | 55210000 | Water and electricity expenses payable | | |
| | | | | 55220000 | 55200000 |
Revenue received in advance | | |
| | | 99000000 | 1 | Increment on Revenue & Expenses | | |
|