MEMORANDUM

TO : ALL STAFF FROM : RAM Accounting Procedures for Estate accounts MAW TIN ESTATE To assist Mr. Wu to reduce his work load in administrative matters, Thi Thi Aye from Maw Tin estate will ensure all bills and invoices paid for Maw Tin estate are properly filed and sent to Thi Thi Aye at FMI city. The following are the list of documents to be sent to Thi Thi Aye at FMI city on weekly basis: 1. 2. 3. 4. 5. 6. 7. 8. Photocopy of Clinic collection book Photocopy of Mini Market sales and payment book and profit book . Photocopy of Staff Advance ledger Photocopy of rice and ration fine balance Photocopy of Staff meal deduction collected Photocopy of Sale of dishes schedule Photocopy of other incomes not mentioned above Photocopy of all inventory records and movements together with original requisitions and goods received notes all properly authorised. ( This to be returned) 9. All original paid bills and invoices together with payment vouchers 10. Payroll record of all staff analysed by work done during the month with acknowledgement of receipt. 11. Photocopy of all unpaid bills On receipt of these documents by Thi Thi Aye (FMI city), will ensure all documents are in order and proceed to analyse and tabulate them . On completion and verification of these documents, Thi Thi Aye (FMI city) will submit these records to Myo Myitzu at head office for posting to required ledgers after final verification. SEIN TAUNG ESTATE The Accounts of Sein Taung Estate is recorded by San San Htwe. To ensure timeliness of our accounts, we require that all records in Pathein for Sein Taung estate be sent weekly to Ti Ti Aye in FMI city together with all original documents. However, Pathein can maintain a petty cash book and a softcopy/ photocopy sent to Thi Thi Aye(FMI city) together with the below documents. Final verification and posting will again be done by Myo Myitzu at Yangon. 1. Photocopy of Staff Advance ledger 2. Photocopy of rice and ration fine balance if any. 3. Photocopy of Staff meal deduction collected if any.

4. Photocopy of Sale of dishes schedule if any. 5. Photocopy of other incomes not mentioned above if any. 6. Photocopy of all inventory records and movements together with original requisitions and goods received notes all properly authorised. (This to be returned). 7. Photocopy of all unpaid bills ( This to be returned) 8. All paid bills and invoices together with payment vouchers 9. Payroll record of all staff analysed by work done during the month with acknowledgement of receipt.

The above is effective immediately.

_______________________________ CFO

______________________________ CEO