Prepare a duly balanced 3-column cash book(ionk)

Huu hapa ni kitabu cha pesa cha nguzo 3 (3-column cash book) cha Maranga kwa mwezi wa Julai 2018, kikiwa na salio sahihi.

Maelezo ya Miamala Muhimu:

• Julai 3: Cheque kutoka Koech.

  • Koech alidaiwa Sh 16,000. Alilipa Sh 14,100 kwa cheque.
  • Punguzo lililoruhusiwa (Discount Allowed) = Sh 16,000 - Sh 14,100 = Sh 1,900.
  • Hii inaingizwa upande wa debit wa kitabu cha pesa: Bank (Sh 14,100) na Discount Allowed (Sh 1,900).

• Julai 14: Kulipa Ochako.

  • Ochako alilipwa Sh 33,750 kwa cheque kama malipo kamili, baada ya kupokea punguzo la 5%.
  • Hii inamaanisha Sh 33,750 ni 95% ya deni la awali.
  • Deni la awali = $\frac{\text{Sh } 33,750}{0.95} \approx \text{Sh } 35,526.32$.
  • Punguzo lililopokelewa (Discount Received) = Sh 35,526.32 - Sh 33,750 = Sh 1,776.32.
  • Hii inaingizwa upande wa credit wa kitabu cha pesa: Bank (Sh 33,750) na Discount Received (Sh 1,776.32).

• Julai 16: Kutoa pesa kutoka benki kwa matumizi ya ofisi.

  • Huu ni muamala wa contra (C).
  • Pesa taslimu inaongezeka (Debit Cash: Sh 36,000).
  • Pesa benki inapungua (Credit Bank: Sh 36,000).

• Julai 20: Cheque ya Koech ilikataliwa (dishonoured).

  • Muamala wa Julai 3 unabatilishwa.
  • Pesa benki inapungua (Credit Bank: Sh 14,100).
  • Punguzo lililoruhusiwa la Sh 1,900 pia linabatilishwa, lakini hii haionekani kwenye safu ya punguzo ya kitabu cha pesa; inarekodiwa kwenye General Journal.

• Julai 30: Pesa taslimu yote iliwekwa benki isipokuwa Sh 50,000.

  • Kwanza, kokotoa salio la pesa taslimu kabla ya kuweka benki:
    • Jumla ya pesa taslimu iliyopokelewa (Debit Cash) = Sh 3,250 (Salio la awali) + Sh 42,450 (Mauzo ya pesa taslimu) + Sh 36,000 (Kutoka benki) = Sh 81,700.
    • Jumla ya pesa taslimu iliyolipwa (Credit Cash) = Sh 24,000 (Mishahara) + Sh 750 (Stationery) = Sh 24,750.
    • Salio la pesa taslimu = Sh 81,700 - Sh 24,750 = Sh 56,950.
  • Kiasi cha kuwekwa benki = Sh 56,950 (Salio) - Sh 50,000 (Kiasi kilichobaki) = Sh 6,950.
  • Huu ni muamala wa contra (C).
  • Pesa benki inaongezeka (Debit Bank: Sh 6,950).
  • Pesa taslimu inapungua (Credit Cash: Sh 6,950).

Maranga
3-Column Cash Book
Kwa mwezi wa Julai 2018

Tarehe	Maelezo	Folio	Punguzo Lililoruhusiwa (Sh)	Pesa Taslimu (Sh)	Benki (Sh)	Tarehe	Maelezo	Folio	Punguzo Lililopokelewa (Sh)	Pesa Taslimu (Sh)	Benki (Sh)
2018						2018
Jul 1	Salio b/d			3,250	136,500	Jul 8	Manunuzi				26,340
Jul 2	Mauzo				42,630	Jul 14	Ochako		1,776.32		33,750
Jul 3	Koech		1,900		14,100	Jul 15	Mishahara			24,000
Jul 12	Mauzo			42,450		Jul 16	Pesa Taslimu (C)	C			36,000
Jul 16	Benki (C)	C		36,000		Jul 18	Stationery			750
Jul 30	Benki (C)	C			6,950	Jul 20	Koech (Dishonour)				14,100
						Jul 25	Mishahara				48,600
						Jul 30	Pesa Taslimu (C)	C		6,950
Jumla			1,900	81,700	200,180	Jumla			1,776.32	31,700	158,790
						Jul 31	Salio c/d			50,000	41,390
Jumla			1,900	81,700	200,180	Jumla			1,776.32	81,700	200,180
Aug 1	Salio b/d			50,000	41,390

Salio la mwisho:

• Pesa Taslimu: $\boxed{\text{Sh 50,000}}$
• Benki: $\boxed{\text{Sh 41,390}}$