Hapa kuna hesabu za Ingo Traders:
- Taarifa Uliyopewa:
- Manunuzi (Purchases) = Sh. 40,000
- Akiba ya Kufungua (Opening Stock) = Sh. 15,000
- Akiba ya Kufunga (Closing Stock) = Sh. 5,000
- Faida Juu ya Gharama (Mark-up) = 25%
- Gharama za Uendeshaji (Expenses) = 40% ya Faida Ghafi (Gross Profit)
Step 1: Kokotoa Gharama ya Bidhaa Zilizouzwa (Cost of Goods Sold - COGS)
Gharama ya Bidhaa Zilizouzwa inapatikana kwa kuongeza akiba ya kufungua na manunuzi, kisha kutoa akiba ya kufunga.
COGS=AkibayaKufungua+Manunuzi−AkibayaKufunga
COGS=Sh.15,000+Sh.40,000−Sh.5,000
COGS=Sh.50,000
Step 2: Kokotoa Faida Ghafi (Gross Profit) na Mauzo (Sales)
Kwa kuwa mark-up ni 25%, hii inamaanisha Faida Ghafi ni 25% ya Gharama ya Bidhaa Zilizouzwa.
FaidaGhafi=25%×COGS
FaidaGhafi=0.25×Sh.50,000
FaidaGhafi=Sh.12,500
Mauzo ni jumla ya Gharama ya Bidhaa Zilizouzwa na Faida Ghafi.
Mauzo=COGS+FaidaGhafi
Mauzo=Sh.50,000+Sh.12,500
(i)Mauzo=Sh. 62,500
Step 3: Kokotoa Gharama za Uendeshaji (Expenses)
Gharama za Uendeshaji ni 40% ya Faida Ghafi.
GharamazaUendeshaji=40%×FaidaGhafi
GharamazaUendeshaji=0.40×Sh.12,500
GharamazaUendeshaji=Sh.5,000
Step 4: Kokotoa Faida Halisi (Net Profit)
Faida Halisi inapatikana kwa kutoa Gharama za Uendeshaji kutoka Faida Ghafi.
FaidaHalisi=FaidaGhafi−GharamazaUendeshaji
FaidaHalisi=Sh.12,500−Sh.5,000
(ii)FaidaHalisi=Sh. 7,500
Step 5: Kokotoa Kiwango cha Mzunguko wa Akiba (Rate of Stock Turnover)
Kwanza, kokotoa Akiba ya Wastani (Average Stock).
AkibayaWastani=2AkibayaKufungua+AkibayaKufunga
AkibayaWastani=2Sh.15,000+Sh.5,000
AkibayaWastani=2Sh.20,000
AkibayaWastani=Sh.10,000
Kisha, kokotoa Kiwango cha Mzunguko wa Akiba.
KiwangochaMzungukowaAkiba=AkibayaWastaniCOGS
KiwangochaMzungukowaAkiba=Sh.10,000Sh.50,000
(iii)KiwangochaMzungukowaAkiba=5 mara
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