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