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Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 2 B O T CON S UL T I NG The Trusted GCC Partner for High-Growth Tech Companies ACCOUNTING FLOW BOT Consulting Private Limited FINANCIAL YEAR 2026-27 PREPARED BY AR Mamodiya and Co. Accounting Software Zoho Books Client Snapshot Particulars Details Client / Business Name BOT Consulting Private Limited Brand Tagline The Trusted GCC Partner for High-Growth Tech Companies Industry IT / Technology Consulting: Global Capability Centre (GCC / GDC) Venture Studio Headquarters / Delivery Centre Jaipur, Rajasthan (SEZ facility at Mahindra World City, Jaipur) Website www.botconsulting.io CEO Manpreet Singh GSTIN 08AAKCB9739Q2ZL Financial Year 2026-27 Books Maintained In Zoho Books Payroll and Reimbursements Zoho Payroll 1. Company Overview BOT Consulting is a next-generation venture studio for Global Delivery Centers, also called Global Capability Centers (GCCs). It helps high-growth product and technology-services companies, mainly from North America, set up and scale their own dedicated teams in India without heavy upfront investment. Instead of a traditional outsourcing vendor, BOT builds a team that works as an extension of the client’s own company, runs it for an agreed period, and later transfers it to the client. The company is built around three promises: People (tier-1 talent in a tier-2 city with high retention), Platform (its operating system, called Odyssey) and Proof (a track record of GCCs that ended in successful transfers and acquisitions). Key facts at a glance (as published by the company) 2,500+ Projects delivered 90%+ Employee retention USD 1.3B Value created 8 GCCs launched 6 weeks To first billable team 85% Utilisation across GCCs

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 3 Other Metric Figure Fastest India entity setup 4 weeks Consultants / certifications 200+ consultants, 500+ platform certifications Successful transfers 3 (to Wipro, Salesforce and IBM) 2. Business Environment Location and facility. In May 2025 BOT Consulting announced a 250+ seater delivery center in a Special Economic Zone at Mahindra World City, Jaipur, spread over 2.5 acres and expected to create 500+ technology jobs. The vision is to build high-performance delivery ecosystems in Tier-2 cities. Customers and partners. BOT works with global technology firms such as Hakkoda (an IBM company), Cloudsmith, Appirio, Cloud for Good, Stridepath, Traction on Demand, Caylent and Bettera. Technology platforms served. Snowflake, Databricks, ServiceNow, Salesforce, AWS and an emerging AI practice. Regulatory setting. Operations in an SEZ, services delivered to overseas clients, a large salaried workforce, and an ISO 27001 information-security framework. These shape the GST, income-tax, payroll and foreign-exchange treatment described later. 3. Business Model and Working Style BOT follows the Build – Operate – Transfer model. Phase What happens Accounting relevance Build Entity setup, hiring, IT, infrastructure and compliance. Fully operational in about 6 months. Setup costs, deposits, fixed assets, pre-operative items Operate BOT runs the team as an extension of the client under agreed KPIs. Monthly service billing, salary cost, overheads, recoveries Transfer The GCC is handed over to the client for a predetermined transfer fee. One-time transfer fee income, employee transition, asset handover Commercial style: zero upfront capex for the client, with engagements usually starting with a small pod (around 10 people) and growing as the team scales. Operating style: work is delivered through BOT’s Odyssey operating system, which combines process playbooks, tools and AI-based automation to track quality, speed and productivity.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 4 4. Accounting Software Setup Zoho Books Invoicing, bills, bank feeds and reconciliation, multi- currency, GST, ledgers and financial reports. Zoho Payroll Monthly salary processing, reimbursements, statutory deductions, payslips and payroll journals posted to Zoho Books. 5. Accounting Flow at a Glance 1 Collect Data Customer contracts, timesheets or billing inputs, bank statements, vendor bills and payroll inputs from the client. 2 Sales and Invoicing Raise invoices in Zoho Books in the contract currency, with the correct GST treatment. 3 Receipts Record foreign remittances, forex conversion and bank charges against invoices. 4 Purchases and Expenses Book vendor bills (matched with GSTR-2B) and other expenses. 5 Payroll Process salary and reimbursements in Zoho Payroll; sync the journal to Zoho Books. 6 Bank Reconciliation Import or feed bank statements into Zoho Books and match every line. 7 Statutory Compliance GST returns, TDS, PF and ESI, as applicable. 8 Month-end Review Tie out reports, review ledgers and close the month. 6. Booking Expenses in Zoho Books All vendor expenses are booked in Zoho Books through Purchases › Bills. The client sends vendor invoices by email, and each bill is entered strictly as per the details on the invoice.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 5 6.1 Process 1 Receive Invoice Client emails the vendor invoice. Save it in a month-wise folder so that every bill can be traced back to its source mail. 2 Verify Invoice Check vendor name, GSTIN, invoice number and date, taxable value, GST and total. Search Zoho Books to make sure the invoice is not already booked. 3 Check the Vendor Open Purchases › Vendors. If the vendor is new, create it with the GST treatment, GSTIN and place of supply as per the invoice. 4 Create the Bill Go to Purchases › Bills › New Bill (shortcut: Shift + B). Fill in the fields listed in 7.2. 5 Apply GST and TDS Select the GST rate as per the invoice (CGST + SGST or IGST by place of supply). Select the TDS rate where tax is deductible on the payment. 6 Attach and Save Attach the invoice PDF, add notes if needed and save the bill. The payment is later matched with the bank feed (see Section 9). 6.2 Fields on the Bill Field in Zoho Books What to enter Taken from Vendor Name The vendor who issued the invoice Invoice Bill# The unique invoice number, exactly as printed Invoice Order Number PO or reference number, if one is mentioned Invoice / PO Bill Date and Due Date Invoice date and the payment terms given Invoice Item details Expense account (head), description, quantity, rate and tax Invoice / nature of expense GST Rate, and CGST + SGST or IGST as per place of supply Invoice TDS TDS rate, if applicable to the vendor and the payment Contract / vendor category Notes and attachments Invoice PDF and any remark on the booking Email from client Cost Centre Invoice should be booked under relevant cost centre As per the nature of expense

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 6 6.3 Common Mistakes and How to Avoid Them Area Common mistake How to avoid it Duplicate bills Same invoice booked twice, for example when the vendor re-sends the mail Search by Bill# and vendor before every booking Bill number Typing a different number from the invoice Copy the number exactly as on the invoice Place of supply Choosing place supply as Jaipur instead of Other Territory (if invoice is billed in SEZ Unit). Follow the place of supply and GSTIN shown on the invoice. TDS Forgetting to select the TDS rate on a deductible payment Keep a vendor-wise TDS list and check it on every bill Period Booking in the wrong month Book by invoice date and close before starting the next. Missing support Bill saved with no invoice attached Attach the PDF on every bill

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 7 7. SEZ Compliances: MPR, SERF, SOFTEX / EDF and APR BOT Consulting delivers services to overseas clients from a Special Economic Zone, so in addition to GST and income-tax filings it must report to the SEZ Development Commissioner (DC). Most of these reports are filed on the SEZ Online portal, and their data comes from the sales invoices and bank receipts recorded in Zoho Books. Important change from 1 October 2026 Under the FEMA (Export and Import of Goods and Services) Regulations, 2026, the SOFTEX form is replaced by a single Export Declaration Form (EDF). Invoices raised up to 30 September 2026 remain on SOFTEX; invoices from 1 October 2026 move to the EDF. For SEZ units the EDF is filed with the Development Commissioner. As the change is very recent, these points are based on professional commentary and should be checked against the RBI notification and the latest DC instructions before the first filing. 7.1 Forms at a Glance Form Full name What it reports Due date MPR Monthly Performance Report Business activity and performance of the unit for the previous month, filed on the SEZ Online portal. By the 5th of the following month SERF Service Exports Reporting Form Details of all service export invoices issued in the previous month, on a self- declaration basis. A NIL form is filed if there were no exports. By the 10th of the following month SOFTEX Software Export Declaration (FEMA) Software and IT service exports, certified by the DC for SEZ units and used for export realisation reporting. For invoices up to 30 September 2026. Within 30 days of the invoice date (or of the last invoice of the month for monthly bulk filing) EDF Export Declaration Form (replaces SOFTEX) Full value of exported services, including software, declared under FEMA Regulation 3(2). Filed with the DC for SEZ units. For invoices from 1 October 2026. Within 30 days from the end of the invoice month APR Annual Performance Report Yearly performance of the unit, mainly Net Foreign Exchange (NFE) earnings, reviewed by the Approval Committee. Within 90 days of the financial year end under the rules; the Government has extended it in recent years (to 31 Dec 2025 from FY 2025-26) Points to remember • SERF is an additional report. It does not replace MPR, SOFTEX / EDF or APR, and each must be filed separately. • Failure to file SERF can make the SEZ Online system unavailable for other transactions, so it should never be left pending. • Due dates differ by Development Commissioner office and are sometimes extended. The dates above must be confirmed for the Jaipur SEZ and updated each year. • Export proceeds need to be realised within the FEMA time limit, which sources report as 9 months from the invoice date (12 months for INR invoices) under the 2026 rules. • Every SEZ unit must also maintain positive Net Foreign Exchange earnings over a five-year block, which is what the APR tests.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 8 8. Bank Transactions and Reconciliation in Zoho Books Zoho Books fetches the bank’s payments and withdrawals automatically through the bank feed, so no manual entry of statement lines is needed. Our work is to match each feed line with the books and reconcile the account to the closing balance of the bank statement. 8.1 Process 1 Get the Statement Balance Obtain the bank statement closing balance for the month end, as the reconciliation is tested against it. 2 Start Reconciliation In Banking, select the account, then Reconcile Account › Initiate Reconciliation. Enter the start date, end date and the statement closing balance, and click Start Reconciliation. 3 Reconcile and Close Select the cleared transactions until the Closing Balance equals the Cleared Amount and the difference is zero. Then click Reconcile Account. If this happens Do this Difference is not zero Look for an unmatched, duplicate or wrongly dated line, and check that the start date, end date and closing balance match the statement. Closing balance typed wrongly Edit the closing balance on the reconciliation screen using the edit icon. Reconciliation was done in error Undo the reconciliation, correct the transactions and reconcile again. 9. Fixed Asset Register (FAR) Verification The client’s IT person maintains the Fixed Asset Register. Every time a laptop or computer is purchased it is added to the register, and depreciation is applied there. Our role is not to prepare the register but to check it: the Gross Value, Depreciation and Net Value in the register must agree with the amounts recorded in Zoho Books. 9.1 Process 1 Receive the Register Obtain the updated register (Excel) from the IT person after month end, with opening balance, additions, disposals, depreciation and closing balance. 2 Check Additions For every new laptop or computer, trace it to the purchase bill booked in Zoho Books: vendor, invoice number, date and cost. Confirm the cost is capitalised and not booked as an expense. 3 Check Disposals Confirm any asset sold, scrapped or written off is removed from the register and from the books, with the profit or loss recorded. 4 Check Depreciation Check that the rate or useful life, the method and the number of days used for new assets follow the client’s policy, and that the monthly or yearly charge is calculated correctly. 5 Compare with the Books Compare the three figures below with the asset and accumulated depreciation ledgers in Zoho Books (Trial Balance or Balance Sheet). 6 Resolve and Record Investigate each difference with the IT person. Pass any missing capitalisation or depreciation journal in Zoho Books and note the final tie-out.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 9 9.2 Common Reasons for Differences Reason What to check Purchase not capitalised The bill was booked as an expense instead of being added to the asset ledger, or the reverse. Date mismatch The asset is added in the register in one month and in the books in another, which changes the depreciation days. Cost mismatch The register shows the invoice value with GST, while the books capitalise the value net of GST credit available (or the reverse). Depreciation not posted The register shows depreciation, but the journal was not passed in Zoho Books. Disposal not removed A sold or scrapped laptop is still in the register or still in the books. Rate or useful life Different rates used for the same asset class in the register and the books. 10. Recurring Expenses in Zoho Books Zoho Books can create an expense automatically after a fixed interval, so repeated costs do not need to be keyed in each time. A normal expense is turned into a recurring one from Purchases › Expenses using the Make Recurring button. Setting in the Recurring Profile Meaning Profile Name A name for the recurring expense, for example the vendor and the nature of cost. Repeat Every The time interval, or a custom period, after which the entry is generated. Never Expires Tick this if the expense should be generated indefinitely; otherwise set an end date. Associate Tags Reporting tags (Settings › Customization › Reporting Tags), used for cost centres and reporting. 10.1 Our Monthly Work on Recurring Expenses 1 List the Profiles Keep a list of all recurring profiles with vendor, amount, frequency and expense account. 2 Review Generated Entries At month end, open the expenses generated automatically and check that every expected entry has been created. 3 Categorise Assign each entry to the correct expense account, vendor, paid-through account, GST and reporting tag, so that it falls under the right head in the Profit and Loss statement. 4 Check Amounts Compare the amount with the vendor invoice or contract, for example after a rent increase or a change in subscription price. 5 Complete and Match Attach support where available and match each payment with the bank feed. 6 Update the Profiles Stop or edit profiles for contracts that have ended or changed.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 10 11. In-Out Journal Entries (Cost Centre Allocation) Some expenses are booked in one cost centre but belong, fully or partly, to another. Examples are employee transportation, food and refreshments. We pass a journal that takes the amount out of one cost centre and puts it in another. The total expense of the company does not change; only its split across cost centres changes. 11.1 Process 1 Identify the Expense Find the expense booked in the wrong or common cost centre, from the client’s allocation sheet or instruction. 2 Confirm the Basis Note how the amount is split (for example headcount) and keep the client’s approval or workings. 3 Pass the Journal In Accountant › Manual Journals, debit the receiving cost centres and credit the cost centre the expense came from, using the same expense account and the reporting tag for each cost centre. 4 Add Narration and Support Write a clear narration (nature of cost, period, basis of split) and attach the workings. 5 Check the Result Confirm the total expense is unchanged and that the cost-centre-wise report shows the new split. 11.2 Illustration Transportation expense of Rs 50,000 is booked in the Workplace Ops cost centre. Rs 30,000 belongs to Hakkoda and Rs 20,000 to Cloudsmit. Journal line Cost centre Debit (Rs) Credit (Rs) Transport expense Hakkoda 30,000 Transport expense Cloudsmith 20,000 Transport expense Workplace Ops 50,000 Total 50,000 50,000

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 11 12. Compliances at a Glance The monthly compliance cycle at a glance. Dates are the standard due dates and must be checked against any extension notified by the authorities. 5th MPR 7th TDS 10th SERF 11th GSTR-1 15th PF + ESI 20th GSTR-3B +30 days EDF SEZ Online Monthly Performance Report Challan Deposit of previous month TDS SEZ Online Service Exports Reporting Form GST portal Outward supplies EPFO / ESIC ECR and contributions GST portal Return and tax payment SEZ DC From month end (SOFTEX for older invoices) 12.1 Monthly Due Compliance Authority / portal Basis 5th MPR (Monthly Performance Report) SEZ Online Previous month performance of the SEZ unit 7th TDS deposit (salary and non- salary) Income-tax challan TDS deducted in the previous month (March TDS: 30 April) 10th SERF (Service Exports Reporting Form) SEZ Online Export invoices of the previous month; NIL if none 11th GSTR-1 GST portal Outward supplies of the previous month 15th PF: ECR and contribution EPFO portal Previous month salary 15th ESI contribution ESIC portal Previous month salary 20th GSTR-3B and GST payment GST portal Summary return and tax for the previous month 30 days from month end EDF (SOFTEX for invoices up to 30 Sep 2026) SEZ Development Commissioner Export invoices of the month Month end Salary, bank reconciliation, month-end close, MIS Internal Zoho Payroll and Zoho Books 12.2 Quarterly Due Compliance Basis 31 Jul, 31 Oct, 31 Jan, 31 May TDS returns: Form 138 (salary), Form 140 (resident non-salary), Form 144 (non-resident) Quarters ending June, September, December and March 15 Jun, 15 Sep, 15 Dec, 15 Mar Advance income tax instalments Estimated tax for the year (to be confirmed with the client’s tax position)

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 12 12.3 Annual Due Compliance Basis 31 December after the financial year GSTR-9 and GSTR-9C (annual return and reconciliation) For FY 2026-27: 31 December 2027, unless extended 15 June TDS certificates for salary (Form 130, earlier Form 16) Issued to every employee for the previous year 15 days after the TDS return due date TDS certificates for non-salary payments (Form 131, earlier 16A) Issued to vendors from whom tax was deducted 31st December APR (Annual Performance Report) to the Development Commissioner Net Foreign Exchange earnings of the SEZ unit Each financial year, before exports LUT (Letter of Undertaking) for export without IGST Filed on the GST portal where applicable As per notification Income-tax return, tax audit, transfer pricing report (if applicable) and ROC filings Dates to be confirmed, and whether in our scope 13. Statutory Compliances in Detail Two recent changes to be aware of 1. TDS forms renamed. From 1 April 2026 (Income-tax Act, 2025) the quarterly TDS statements are Form 138 (salary, earlier 24Q), Form 140 (resident non-salary, earlier 26Q), Form 144 (non-resident, earlier 27Q) and Form 143 (TCS, earlier 27EQ). Old form numbers must not be used for FY 2026-27. 2. PF wage ceiling raised. The PF wage ceiling went from Rs 15,000 to Rs 25,000 per month with effect from 17 September 2026 (Labour Ministry notification S.O. 5109(E)). Payroll must use the new ceiling, and the September 2026 split needs checking. 13.1 GST Item Form / return Due What we do Outward supplies GSTR-1 11th of next month Tie the report to the sales invoices in Zoho Books, including export invoices (and SEZ- related supplies, if any). Summary return and payment GSTR-3B 20th of next month Check output tax, input credit and the payment. A figure wrong in GSTR-1 is corrected through GSTR-1A before GSTR-3B is filed. Input credit check GSTR-2B Monthly, before GSTR- 3B Match vendor bills booked in Zoho Books with GSTR-2B and follow up on missing invoices. Export without tax LUT Each financial year Confirm a valid LUT is in place before invoicing exports without IGST. Annual return GSTR-9, 9C 31 Dec after the year Reconcile annual books with the returns filed.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 13 13.2 TDS (Income-tax) Item Form / return Due What we do Salary TDS Form 138 (ex-24Q) Deposit by 7th; return quarterly Match the TDS in Zoho Payroll with the challan and the return. Issue Form 130 (ex- Form 16) by 15 June. Vendor and professional payments Form 140 (ex-26Q) Deposit by 7th; return quarterly Check the TDS rate selected on each bill in Zoho Books, the TDS payable ledger and the challan. Payments to overseas vendors Form 144 (ex-27Q) Deposit by 7th; return quarterly Identify payments abroad (for example software subscriptions) and check TDS and GST on them (to be confirmed). 13.3 Provident Fund (PF) Point Position Due date ECR filed and contribution paid by the 15th of the following month on the EPFO portal. Employee contribution 12% of PF wages. Employer contribution 12% of PF wages, of which 8.33% goes to the pension scheme (EPS) and the balance to the PF account, plus administrative and insurance charges. Wage ceiling Rs 25,000 per month from 17 September 2026 (earlier Rs 15,000). Contribution above the ceiling is voluntary. PF wages Basic and dearness allowance under the new definition of wages from the Code on Social Security (in force since 21 November 2025). Excluded allowances are capped at 50% of total pay, and any excess is added back to wages. What we check Employee-wise PF in Zoho Payroll, the ECR file, the challan paid and the PF payable ledger. 13.4 Employees’ State Insurance (ESI) Point Position Due date Contribution paid by the 15th of the following month on the ESIC portal. Rates Employee 0.75% and employer 3.25% of gross wages. Coverage Employees with gross wages up to Rs 21,000 per month. An employee who crosses the limit in a contribution period stays covered until the end of that period (April to September, October to March). What we check Eligible employees in Zoho Payroll, the contribution paid and the ESI payable ledger. 14. Payroll Workings in Zoho Payroll Salaries and reimbursements are processed in Zoho Payroll, which posts the payroll journal to Zoho Books. The three employee-level changes we handle are adding a new employee, processing an exit, and revising salary.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 14 14.1 Adding a New Employee 1 Collect Joining Details Name and CTC, PAN, bank account details, UAN and previous PF details, and the tax regime choice through Headcount Sheet 2 Add the Employee In the Employees module, click + Add New Employee and enter the personal and employment details, including the date of joining. 3 Enter Salary Details Enter the complete salary structure: the earning components, the reimbursement components and the statutory deductions. 4 Set Statutory Details Enter PAN, PF (UAN) and ESI details. Check PF and ESI eligibility under the current ceilings. 5 Review in the Pay Run Check the first month salary, including pro-rata days for part-month joining. 14.2 Employee Exit 1 Collect Exit Details Resignation or termination letter, last working day, notice-period position and clearance status, also through Headcount Sheet. 2 Initiate the Exit Select the employee, click More › Initiate Exit Process and enter the exit details and the personal email for the final payslip. 3 Process Final Settlement On the Final Settlement Payroll page, add any additional earning (for example leave encashment or notice pay) and deductions, and add a note for the payslip. 4 Approve and Pay Review the settlement payslip and pay the amount. Zoho Payroll also supports settling several employees together. 5 Close Statutory Records Stop PF and ESI deductions, include the exit in TDS, and update the exit date with EPFO and ESIC (who does this is to be confirmed). 14.3 Revising Salary 1 Receive the Revision Obtain the revised salary letter with the new CTC, the components and the effective date from Headcount Sheet. 2 Revise in Zoho Payroll Open the employee, go to Salary Details and click Revise. Enter the revised earnings and the amounts for each component. 3 Set Effective and Payout Month Effective From is the month the new salary applies from. Payout Month is the month it is paid. If payout is later, the difference for earlier months is paid as arrears. 4 Approve The revision is applied in pay runs only after it is approved in the Approvals module. 5 Re-check Statutory Impact Check PF and ESI eligibility and the TDS projection after the revision.

Accounting Flow – BOT Consulting AR Mamodiya and Co. Financial Year 2026-27 Page 15 15. Monthly MIS and Profit and Loss Statement After the month is closed, we prepare the monthly MIS of expenses and the Profit and Loss statement from Zoho Books. The MIS is only as good as the books behind it, so it is prepared after all of the above steps are complete. 15.1 Process 1 Close the Month Confirm bills, recurring expenses, journals, payroll, bank reconciliation and the fixed asset check are complete for the month. 2 Run the Reports Take the Profit and Loss, Balance Sheet, Trial Balance and expense reports from Zoho Books for the month and for the year to date. 3 Prepare the Expense MIS Group expenses by head (for example salaries, rent, travel, food, software and professional fees) and by cost centre using reporting tags. 4 Analyse Compare with the previous month and the year to date, and note the reasons for large movements. 5 Review and Issue Review the figures, tie them back to the books and send the MIS and Profit and Loss to the client. 16. Month-end Review Checklist Done Check ☐ All sales invoices raised for the month and agreed with contracts ☐ All vendor invoices received by mail are booked as bills, with no duplicates ☐ Recurring expenses generated, categorised and matched for the month ☐ In-out journals passed and cost-centre-wise report checked ☐ Fixed Asset Register agrees with the books: Gross Value, Depreciation and Net Value ☐ Bank feed fully matched or categorised, and Zoho Books reconciliation agrees with the bank statement ☐ Payroll processed; joiners, exits and revisions reflected; salary payable cleared ☐ TDS, PF and ESI calculated, paid by the due date and matched with ledgers ☐ GSTR-1 and GSTR-3B agree with books; GSTR-2B credit matched ☐ MPR, SERF and EDF / SOFTEX filed for the month, with acknowledgements saved ☐ Export proceeds tracked against invoices for realisation ☐ Prepaid, accrued and provision entries reviewed ☐ Monthly MIS and Profit and Loss prepared, reviewed and issued