Prepare a duly balanced three column cash book to record the above transactions.

Salio la fedha taslimu (cash balance) ni Shs 12,000 (Debit).
Salio la overdraft ya benki (bank overdraft) ni Shs 25,000 (Credit).

Mbogo Company Ltd
Kitabu cha Fedha chenye Safu Tatu kwa Novemba 2016

• Nov 2: Mauzo ya fedha taslimu yaliwekwa moja kwa moja benki Shs 45,000. (Benki Dr).
• Nov 3: Mishahara ililipwa kwa fedha taslimu Shs 6,000. (Fedha Cr).
• Nov 7: Mauzo ya fedha taslimu Shs 18,700. (Fedha Dr).
• Nov 14: Mapato ya kodi yalipokelewa kwa hundi Shs 15,000. (Benki Dr).
• Nov 20: Bidhaa ziliuzwa kwa mkopo Shs 26,000. (Huu si muamala wa kitabu cha fedha, unaenda kwenye kitabu cha mauzo).
• Nov 25: Samani zilinunuliwa kwa fedha taslimu Shs 13,700. (Fedha Cr).
• Nov 26: Kamisheni ililipwa kwa hundi Shs 5,000. (Benki Cr).
• Nov 29: Mauzo ya fedha taslimu yaliwekwa moja kwa moja benki Shs 28,500. (Benki Dr).

• Nov 6: Ilipokelewa kutoka Maina hundi ya Shs 36,000 baada ya kuruhusu punguzo la 10%.
  • Kiasi halisi kilichostahili: $\frac{36,000}{1 - 0.10} = \frac{36,000}{0.90} = \text{Shs } 40,000$.
  • Punguzo lililoruhusiwa: $\text{Shs } 40,000 - \text{Shs } 36,000 = \text{Shs } 4,000$.
  • (Benki Dr Shs 36,000, Punguzo Lililoruhusiwa Dr Shs 4,000).
• Nov 9: Kambua alilipwa Shs 19,600 kwa hundi kama malipo kamili ya akaunti yake ya Shs 21,000.
  • Punguzo lililopokelewa: $\text{Shs } 21,000 - \text{Shs } 19,600 = \text{Shs } 1,400$.
  • (Benki Cr Shs 19,600, Punguzo Lililopokelewa Cr Shs 1,400).
• Nov 24: Ilipokelewa kutoka Oloo hundi ya Shs 48,000 baada ya kuruhusu punguzo la 20%.
  • Kiasi halisi kilichostahili: $\frac{48,000}{1 - 0.20} = \frac{48,000}{0.80} = \text{Shs } 60,000$.
  • Punguzo lililoruhusiwa: $\text{Shs } 60,000 - \text{Shs } 48,000 = \text{Shs } 12,000$.
  • (Benki Dr Shs 48,000, Punguzo Lililoruhusiwa Dr Shs 12,000).

• Nov 18: Fedha Shs 10,000 ziliondolewa benki kwa matumizi ya ofisi.
  • (Fedha Dr Shs 10,000, Benki Cr Shs 10,000).
• Nov 30: Fedha taslimu zote ziliwekwa benki isipokuwa Shs 14,000.
  • Jumla ya fedha taslimu Dr = $\text{Shs } 12,000 + \text{Shs } 18,700 + \text{Shs } 10,000 = \text{Shs } 40,700$.
  • Jumla ya fedha taslimu Cr kabla ya amana = $\text{Shs } 6,000 + \text{Shs } 13,700 = \text{Shs } 19,700$.
  • Salio la fedha taslimu kabla ya amana = $\text{Shs } 40,700 - \text{Shs } 19,700 = \text{Shs } 21,000$.
  • Kiasi cha kuweka benki = $\text{Shs } 21,000 - \text{Shs } 14,000 = \text{Shs } 7,000$.
  • (Benki Dr Shs 7,000, Fedha Cr Shs 7,000).

• Jumlisha safu zote za Debit na Credit.
• Safu ya Fedha Taslimu:
  • Jumla Dr = Shs 40,700
  • Jumla Cr = Shs 6,000 + Shs 13,700 + Shs 7,000 = Shs 26,700
  • Salio c/d = Shs 40,700 - Shs 26,700 = Shs 14,000 (Hii ndiyo fedha iliyobaki).
• Safu ya Benki:
  • Jumla Dr = Shs 45,000 + Shs 36,000 + Shs 15,000 + Shs 48,000 + Shs 28,500 + Shs 7,000 = Shs 179,500
  • Jumla Cr = Shs 25,000 + Shs 19,600 + Shs 10,000 + Shs 5,000 = Shs 59,600
  • Salio c/d = Shs 179,500 - Shs 59,600 = Shs 119,900.
• Safu za Punguzo: Hazibalansiwi, zinajumlishwa tu.
  • Punguzo Lililoruhusiwa = Shs 4,000 + Shs 12,000 = Shs 16,000.
  • Punguzo Lililopokelewa = Shs 1,400.

• Salio la Fedha Taslimu b/d = Shs 14,000 (Debit).
• Salio la Benki b/d = Shs 119,900 (Debit).

Huu hapa chini ni muhtasari wa kitabu cha fedha kilichobalansiwa: