‎Collins, a trader had the following assets and liabilities as of 1st February 2024. ‎Capital 120,000, ‎machinery 80,000, ‎trade creditors 10,000, ‎tade debtors 20,000 ‎stock of goods 25,000 ‎cash at hand 5,000 ‎ ‎On 2nd February, the following transactions took place; ‎purchased goods on credit for 15,000. ‎reveived a cheque of 15,000 from a debtor. ‎sold the machinery for 90,000 in cash. ‎ ‎Required: Prepare Collins' ‎balance sheet as at 2nd February 2024. ‎In T-format.

Huu hapa ni usawa wa Collins kufikia Februari 2, 2024, ukiwa katika muundo wa T. Hatua ya 1: Bainisha salio la awali la mali na madeni kufikia Februari 1, 2024. Mali: Mitambo: 80,000 Wadaiwa wa biashara: 20,000 Akiba ya bidhaa: 25,000 Fedha taslimu: 5,000 Jumla ya Mali = 80,000 + 20,000 + 25,000 + 5,000 = 130,000 Madeni na Mtaji: Mtaji: 120,000 Wadai wa biashara: 10,000 Jumla ya Madeni na Mtaji = 120,000 + 10,000 = 130,000 Hatua ya 2: Rekebisha salio kulingana na miamala ya Februari 2, 2024. 1. Kununua bidhaa kwa mkopo kwa 15,000: Akiba ya bidhaa: 25,000 + 15,000 = 40,000 Wadai wa biashara (madeni): 10,000 + 15,000 = 25,000 2. Kupokea hundi ya 15,000 kutoka kwa mdaiwa: Fedha taslimu: 5,000 + 15,000 = 20,000 Wadaiwa wa biashara: 20,000 - 15,000 = 5,000 3. Kuuza mitambo kwa 90,000 taslimu: Mitambo: 80,000 - 80,000 = 0 (Mitambo huondolewa kwa thamani yake ya kitabu) Fedha taslimu: 20,000 + 90,000 = 110,000 Faida kutokana na uuzaji wa mitambo: 90,000 - 80,000 = 10,000. Faida hii huongeza Mtaji. Mtaji: 120,000 + 10,000 = 130,000 Hatua ya 3: Andaa usawa wa Collins katika muundo wa T. Usawa wa Collins kufikia Februari 2, 2024 |l|r|l|r| Mali (Assets) & Kiasi (Ksh) & Mtaji na Madeni (Capital \& Liabilities) & Kiasi (Ksh) \\ Mali zisizobadilika (Non-Current Assets) & & Mtaji (Capital) & \\ Mitambo (Machinery) & 0 & Mtaji wa Collins (Collins' Capital) & 130,000 \\ & & & \\ Mali za sasa (Current Assets) & & Madeni ya sasa (Current Liabilities) & \\ Fedha taslimu (Cash at Hand) & 110,000 & Wadai wa biashara (Trade Creditors) & 25,000 \\ Wadaiwa wa biashara (Trade Debtors) & 5,000 & & \\ Akiba ya bidhaa (Stock of Goods) & 40,000 & & \\ Jumla ya Mali (Total Assets) & 155,000 & Jumla ya Mtaji na Madeni (Total Capital \& Liabilities) & 155,000 \\ <br/> Jumla ya Mali = Ksh 155,000 Jumla ya Mtaji na Madeni = Ksh 155,000 Usawa wa Collins kufikia Februari 2, 2024, ni kama inavyoonyeshwa hapo juu. <br/> Tuma swali linalofuata 📸