From the following information, prepare a statement of profit or loss for a sole trader, and using the information above, prepare a statement of financial position showing capital, assets, and liabilities.

Gharama ya bidhaa zilizouzwa inapatikana kwa kutoa hisa ya kufunga kutoka kwa ununuzi.

$$\text{Gharama ya Bidhaa Zilizouzwa} = \text{Manunuzi} - \text{Hisa ya Kufunga} \\ \text{Gharama ya Bidhaa Zilizouzwa} = \text{Ksh } 35,000 - \text{Ksh } 9,000 \\ \text{Gharama ya Bidhaa Zilizouzwa} = \text{Ksh } 26,000$$

Faida ghafi inapatikana kwa kutoa gharama ya bidhaa zilizouzwa kutoka kwa mauzo.

$$\text{Faida Ghafi} = \text{Mauzo} - \text{Gharama ya Bidhaa Zilizouzwa} \\ \text{Faida Ghafi} = \text{Ksh } 60,000 - \text{Ksh } 26,000 \\ \text{Faida Ghafi} = \text{Ksh } 34,000$$

Jumla ya gharama za uendeshaji ni jumla ya kodi na mishahara.

$$\text{Jumla ya Gharama za Uendeshaji} = \text{Kodi} + \text{Mishahara} \\ \text{Jumla ya Gharama za Uendeshaji} = \text{Ksh } 6,000 + \text{Ksh } 10,000 \\ \text{Jumla ya Gharama za Uendeshaji} = \text{Ksh } 16,000$$

Faida halisi inapatikana kwa kutoa jumla ya gharama za uendeshaji kutoka kwa faida ghafi.

$$\text{Faida Halisi} = \text{Faida Ghafi} - \text{Jumla ya Gharama za Uendeshaji} \\ \text{Faida Halisi} = \text{Ksh } 34,000 - \text{Ksh } 16,000 \\ \text{Faida Halisi} = \boxed{\text{Ksh } 18,000}$$

Hivyo, taarifa ya faida au hasara ni:

$$\begin{array}{l r} \textbf{Taarifa ya Faida au Hasara} & \textbf{Ksh} \\ \text{Mauzo} & 60,000 \\ \text{Chini: Gharama ya Bidhaa Zilizouzwa} & \\ \text{Manunuzi} & 35,000 \\ \text{Chini: Hisa ya Kufunga} & (9,000) \\ \text{Gharama ya Bidhaa Zilizouzwa} & (26,000) \\ \text{Faida Ghafi} & \overline{34,000} \\ \text{Chini: Gharama za Uendeshaji} & \\ \text{Kodi} & 6,000 \\ \text{Mishahara} & 10,000 \\ \text{Jumla ya Gharama za Uendeshaji} & (16,000) \\ \textbf{Faida Halisi} & \overline{\textbf{18,000}} \\ \end{array}$$

Swali la pili (2) linauliza kuandaa taarifa ya hali ya kifedha (Statement of Financial Position). Ili kuandaa taarifa hii, tunahitaji taarifa zaidi kama vile mali zingine (assets), madeni (liabilities), na mtaji wa kuanzia (opening capital). Kwa kuwa taarifa hizi hazijatolewa, siwezi kuandaa taarifa kamili ya hali ya kifedha.