Advance Payment to Supplier With VAT & Tax Accounting Journal Entries

RMG Life Information

Advance Payment to Supplier With VAT & Tax Accounting Journal Entries is the best way to maintain the creditors account. The entry now is to debit the Advance to supplier account which is under current assets & credit the account by the name of supplier, close the Advances to supplier account by crediting When the bill or invoice is received, and record the cash or bank payment for the balance which is by crediting the Cash or bank account.

The below correct journal entry is good for better understanding of preparing financial statement.

Example: Purchase Air Conditioner (AC) from MK Electronic Tk. 53,750.00 in advance with 7.5% VAT & 2% TDS.

Few others accountant are maintain the treatment with the easy way of below journal entries.

Work Station and Activity Process in RMG Sectors

Cut Panel Rejection Analysis Report

Work Station and Activity Process in RMG Sectors is a special space designed for Production or source of revenue. Intended primarily to be used by one person & One machine at a time or individually a machine or a men, they are commonly connected to a line area and link to another workstation to next one.

When a company or factory process or manufacturing a product like pant, shirt, it has contain a SMV depend on process time plus individual activity time to calculate the Work Station. Including the process and activity time factory has need operators, Helpers and Machine to complete the total process or activity.

Work Station and Activity Process in RMG Sectors
Work Station

The below table is a bottoms product activity process and work station required information.
Operation Bulletin
Operation CodeM/CPreparation of  front partSMVTar/HrProcess gradeReq W-PlaceOperatorHelper
939OL4over edge at seam ,facing &single fly double fly 1 x 40.400150Q0.8711 
295LS1 Hem coin pkt opening – 10cm x 10.200300Q0.4311 
 OL3Coin pocket overedge0.100600R0.2211 
547LS2attach coin pkt to seam 16  cm  x 20.300200P0.6511 
122LS1Attach same to pocketing 18 cm 1*20.350171p0.7611 
122LS1Attach facing to pocketing –  18cm 1x 20.350171p0.7611 
344OL3 Close  front pkt bag – 30cm0.300200Q0.6511 
347LS1Invert & top stitch front pkt bag – 18cm0.350171P0.7611 
694OL4Join front rise with single fly  (12 cm)0.320188Q0.6911 
918LS1top stitch at  single fly & zipper join 0.350171Q0.7611 
699LS1Attach Double Fly & Zip. W/Right F0.250240Q0.5411 
919LS1join two part after attached  double fly 0.400150P0.8711 
95LS2Top stitch J-stitch (22 cm )0.276217SP0.6011 
 LS1attach binding at front pkt opening x 20.400150 0.8711 
116LS1Attach front L/R pocket – 22 cm0.350171P0.7611 
916LS2Roll front pkt opening  1X 20.400150P0.8711 
891LS2High close (14 cm )0.400150Q0.8711 
589LS1Front pkt opening Tack  1x 4 (12 cm)0.250240Q0.5411 
 OL4Overedge at front part side 1×20.400150p0.8711 
  Preparation of  Back part       
129FOAFOA Join back yoke – 23 cm 0.300200SP0.6511 
207MAN trim yoke0.242248SI0.521 1
130FOAFOA Join back rise – 33cm0.300200SP0.6511 
 OL5Panel join at back pkt 1×20.300200  11 
827LS1Hem Back  pocket opening -1×20.250240P0.5411 
214IRONIron back pocket  x 2(30-32 cm x 2)0.400150SI0.872 2
131MANMark back pocket location – 2x-Rev0.350171S0.761 1
 MANmeasure & cut reinforcement 0.150300 0.431 1
 LS2attach reinforcement at back 0.500100 1.3022 
786LS1Attach back pocket 0.500120P1.0822 
921LS12nd stitch at back pkt  ( 5 side  )(36 cm x 2)0.500120P1.0811 
 OL4Overedge at back part side 1×20.400150 0.8711 
  Preparation of  Assembling       
142MANMatch front & back0.300200S0.651 1
559OL5Close inseam – 166cm0.500120p1.0822 
476FOATop stitch inseam 115cm0.350171P0.7611 
762OL5O/L-Close Side seam-105cm0.500120P1.0822 
146LS2Top stitch side seam over hips0.460130P1.0011 
 LS1safty stitch at side seam 0.400120 1.0822 
384LS1Cut  & tack label0.300200R0.6511 
596LS1attach care label at side with insert poly0.350171R0.7611 
363LS1Make loop 5 pcs0.400150R0.8711 
340MANMark belt loops location – x  50.300200S0.651 1
 IRONIron at patch attach0.250240 0.541 1
 LS1Attach patch at waist belt0.300200 0.6511 
282LS1Attach 5 loops to waist line0.450133P0.9822 
965FUSEFusing at belt, s. fly & D. fly0.350171S0.761 1
967MANmark at belt0.300200S0.651 1
450MANMatch waist belt to body0.350171S0.761 1
564KANSAIAttached  waist belt to body – 90cm  single belt0.460130SP1.0022 
973MANcut belt mouth extension & turn up 0.300200S0.651 1
 MANStitch opening at belt  Mouth0.350150S0.871 1
837LS1Mouth Close lower 0.350171SP0.7611 
 MANMark at  Mouth & Loop0.250240S0.541 1
838LS1Mouth Close upper 0.350171SP0.7611 
348BTBartack 5 loops 5×20.70086P1.5222 
477BTbartack 1/4 to body   x 14 point 0.98061P2.1222 
740LS1bottom hem 32 cm 0.500120SP1.0811 
 LS1attach main label 0.300200 0.6511 
944EHEyelet hole at waist belt  1x 10.140429P0.3011 
  TOTAL20.88   685414
    Machine Requirement: 
Preparation of  front part6.15 LS1260FL0 
Preparation of  Back part4.19 LS270BT4 
Preparation of  Assembling10.54 OL320FUSE1 
Total20.88 OL440KANSAI2 
  Total =68    
Preparation of Work Station Plan given an order from buyer

The above table is contain the all information which is help you more effective work station plan to production for every bottom’s factories.

Pumpkin Rosmalai Recipe

Pumpkin Rosmalai Recipe

Pumpkin rosmalai recipe is a good for health. It’s involve lots of nutrition. Pumpkin rosmalai is make by vegetables. Usually the vegetables is more vitamin for good improvement of body immunity system. That is recovered our any illness. So, we can say that pumpkin rosmalai is good for everyone.

Pumpkin Round Cube


>> 250g milk, 35g Milk Powder

>> 1 tbsp Butter

>> 1 cup Condense Milk

>> 1½ cup sugar

>> 250g Yellow Pumpkin

>> 2 pcs Small Allach

>> 2 cup Water


Pumpkin Rosmalai:

  1. firstly, boil milk.
  2. additionally, add butter and spice allach.
Pumpkin Rosmalai

sugar syrup recipe:

  1. firstly, take sugar and water.
  2. boil the syrup for 10 minutes.
  3. after that, drop the pumpkin cube slice.
  4. cover and boil for 15 minutes until perfect boil.
  5. furthermore, squeeze of sugar syrup.
Pumpkin Rosmalai

Also add finely thick milk. Take out the cooled boil pumpkin balls from the sugar syrup.  Transfer the balls to thickened milk, milk should be warm. Again boil 5-10 minutes. After that cool and taking rest/chill in the refrigerator overnight or for 5-6 hours. Garnish with chopped pistachios and few saffron strands before serving.

: Pumpkin Rosmalai Recipe :-

The Bill of Entry, what are stay in the bill of entry.

Back to Back LC

The Bill of Entry, what are stay in the bill of entry. An account of goods, when it Import and Export by the customhouse, detailing with the merchant, quantity of goods, their types, and the place of origin or beneficiary. It is issued from the customs presenting the total assigned value and the corresponding duty charged on the Machinery, Car, Fabric  cargo, Accessories etc its called the Bill of Entry. 

The Bill of Entry, what are stay in the bill of entry. In the bill of entry lots of criteria are involves. I explain to you one by one in the below:

1. Declaration number.

2. Consignor/Exporter Name & Address.

3. Page Number.

4. Blank.

5. Items quantity.

6. Total pac quantity.

7. Agent Reference.

8. Consignee/Importer Name and Address.

9. BIN (Business Identification Number).



12. Total Other Cost.


14. Declarant/Agent Name and Address.

15. Country of Export Name.

16. Country of Origin Name.

17. Country of Destination.

18. Name of Carrier/Nationality

19. C.F

20. Delivery Term (CFR)

21. NA

22. Currency total invoice value.

23. Exchange Rate

24. Nature of Transaction.

25. MoT

26. NA

27. Place of Loading/Unloading.

28. Financial and Bank Information.

29. Office of Entry/Exit.

30. Location of Goods.

31. Packages and description of goods

32. Item no.

33. HS Code

34. C. O Code

35. Gross Weight (kg)

36. Agr. CD             37. CPC      38. Net Weight (kg),    39. Visa Ref. 

40. Line Number/SL Number-Cargo Lading No.

41. Quantity/Units     42. Item Price     43. V. M

44. Additional Information, Documents produced Certificates and Authorization.

45. Adjustment     46. Items Assessable Value.

47. Calculation of Taxes. 

48.. Deferred Payment.    49. Identification of warehouse.

50. Accounts Details and Total declaration.

The Pandemic Covid-19 (Corona Virus) situation in RMG Sectors

The Pandemic Covid-19 (Corona Virus) situation in RMG Sectors

The Pandemic Covid-19 (Corona Virus) situation in RMG Sectors. After Rana plaza incident back in 2013 almost all the brands across the world decided to setup a cluster to establish factory standard. From Infrastructure to worker safety everything was brought under perimeter & rating. Platinum, Gold, Silver such classifications were introduced to let everyone know how good that manufacturing unit is. These fancy ratings involved a huge amount of investments but most of the manufacturers welcomed it as they do appreciate the thoughts behind it and also they do want to keep the business in this country. They want to keep their stakeholders happy in the long time run.

District Wise Covid-19 Positive Cases

Now in 2020 with COVID-19 pandemic across the world – some of the retail brands has shown their back to their vendor garment manufacturing partners by not paying the due. Unfortunately there isn’t any Cluster for manufacturing countries who can rate these retail brands . World need to know how these brands are performing in terms of their social responsibilities like- paying their bills on correct time, not making unethical excuse to cancel orders when sales are down, giving proper respect to the people who are working in manufacturing end. This is high time to collaborate with other manufacturing countries so that there is a governing body who can monitor & take action against these retail brands who are making unethical & selfish decisions.

Dhaka City Covid-19 Positive

Some QA- 01. Such behavior hasn’t grown in overnight..
Some of our respected garments owners & buying agents showed few tricks to lure the buyers for the business..

Which the realistic buyer applied the same in their turns ..

Whatever.. now it’s the time to get the answer on Morality, Ethical business practices etc from the Loud Voices & their partners in crime.. Accord, Alliance, Industrial, & most importantly the local Trade Union Leaders.. who talk so beautiful English in their tours in abroad & in front of media

QA 02. You’ve said the right thing brother 👏👏 And it should make a black list of those retailers brand who are taking the unethical decision..

QA 03. This type of behavior from the buyer is very cruel and most probably they will again start their business in BD but changing their brand name. They just played a nice game to show the lame excuse of store closed to avoid the payment.

QA 04. Sears kmart & Debenhams are culprit for us !!! Both are not taking goods on the other hand carriers are charging us the containers storage cost at destination port

Division Wise Covid-19 Positive Cases
1 2 3 4 5 19