Tathmini Trial Balance uliyopewa.

Kwanza, tuangalie kama Trial Balance uliyopewa inalingana.
Jumla ya salio za Debiti (kama zilivyowasilishwa):

$$2,711,685 + 648,235 + (-533,779) + 2,335,500 + 357,500 + 21,853,499 + 499,700 + 1,062,820 + 80,000 + 1,114,850 = 29,720,010$$

Jumla ya salio za Kredi (kama zilivyowasilishwa):

$$16,995,500 + 4,337,999 + 533,121 + 1,543,550 = 23,410,170$$

Kwa kuwa $29,720,010 \neq 23,410,170$, Trial Balance uliyopewa si sahihi.

Tutatumia taarifa kutoka kwenye "Statement of Receipts and Payments" na leja (ledgers) ili kupata salio sahihi:

• Cash/Bank: Kutoka ukurasa wa 3, "Deficit (533,779)" inaonyesha kuwa kuna overdraft ya Ksh 533,779. Hii ni deni (liability), hivyo ina salio la kredi.
• Land & Land Development & Site Set-up: Kutoka ukurasa wa 5, jumla ya "Land & Land Development Costs" (2,146,000) na "Temporary Site Infrastructure" (189,500) ni $2,146,000 + 189,500 = 2,335,500$. Hii ni mali (asset), hivyo ina salio la debiti.
• Equipment Acquisitions: Kutoka ukurasa wa 5, jumla ni 357,500. Hii ni mali (asset), hivyo ina salio la debiti.
• Investment in SACCO Shares: Kutoka ukurasa wa 6, jumla ni 1,114,850. Hii ni mali (asset), hivyo ina salio la debiti.
• Milk Aggregation Expense: Kutoka ukurasa wa 6, jumla ni 21,853,499. Hii ni gharama (expense), hivyo ina salio la debiti.
• Capacity Building & Hospitality: Kutoka ukurasa wa 6, jumla ni 499,700. Hii ni gharama (expense), hivyo ina salio la debiti.
• General Operating Expenses / Admin Costs: Kutoka ukurasa wa 6, jumla ni 1,062,820. Hii ni gharama (expense), hivyo ina salio la debiti.
• Compliance and Associations: Kutoka ukurasa wa 6, jumla ni 80,000. Hii ni gharama (expense), hivyo ina salio la debiti.
• Kenya Highlands SACCO Advances: Kutoka ukurasa wa 4, jumla ni 16,995,500. Hii ni deni (liability), hivyo ina salio la kredi.
• Marketers Contributions: Kutoka ukurasa wa 4, jumla ni 4,337,999. Hii ni mapato (income), hivyo ina salio la kredi.
• Commission Income: Kutoka ukurasa wa 4, jumla ni 533,121. Hii ni mapato (income), hivyo ina salio la kredi.
• Members Share Contributions: Kutoka ukurasa wa 4, jumla ni 1,543,550. Hii ni mtaji (equity), hivyo ina salio la kredi.
• Accumulated Funds (1 Jan 2024): Kutoka ukurasa wa 1, salio za mwanzo za Equity Bank (2,711,685) na Cooperative Bank (648,235) ni jumla ya Ksh 3,359,920. Hizi ni salio za fedha taslimu za mwanzo, ambazo huwakilisha mtaji wa mwanzo (opening capital/funds). Hivyo, zina salio la kredi.

KISIARA DAIRY CO-OPERATIVE SOCIETY
TRIAL BALANCE AS AT 31ST DECEMBER 2025

PARTICULARS	DEBIT (Ksh)	CREDIT (Ksh)
Land & Land Development & Site Set-up	2,335,500
Equipment Acquisitions	357,500
Investment in SACCO Shares	1,114,850
Milk Aggregation Expense	21,853,499
Capacity Building & Hospitality	499,700
General Operating Expenses / Admin Costs	1,062,820
Compliance and Associations	80,000
Cash/Bank (Overdraft)		533,779
Kenya Highlands SACCO Advances		16,995,500
Marketers Contributions		4,337,999
Commission Income		533,121
Members Share Contributions		1,543,550
Accumulated Funds (1 Jan 2024)		3,359,920
TOTAL	27,303,869	27,303,869

Jumla ya salio za Debiti:

$$2,335,500 + 357,500 + 1,114,850 + 21,853,499 + 499,700 + 1,062,820 + 80,000 = 27,303,869$$

Jumla ya salio za Kredi:

$$533,779 + 16,995,500 + 4,337,999 + 533,121 + 1,543,550 + 3,359,920 = 27,303,869$$

Trial Balance iliyosahihishwa inalingana.

Hitimisho:
Trial Balance uliyopewa awali si sahihi. Marekebisho makuu yalikuwa kwenye usawa wa Cash/Bank (ambayo ni overdraft na inapaswa kuwa kredi) na uainishaji wa "Accumulated funds" (ambayo inapaswa kuwa salio la kredi la mtaji wa mwanzo).