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The following trial balance was extracted from the books of accounts of Furaha Ltd. as at 30 June 2016: Required: (a) Income statement for the year ended 30 June 2016. (b) Statement of financial position as at 30 June 2016.

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a) Income Statement for the year ended 30 June 2016.

Step 1: Kokotoa Mapato ya Mauzo na Gharama ya Mauzo.
Mapato ya mauzo yametolewa. Gharama ya mauzo inahitaji hesabu ya hesabu ya kufunga, ambayo inatokana na asilimia ya faida ghafi.

  • Mauzo = Sh. 91,000
  • Faida Ghafi (20% ya Mauzo) = 0.20×Sh. 91,000=Sh. 18,2000.20 \times \text{Sh. } 91,000 = \text{Sh. } 18,200
  • Gharama ya Mauzo = Mauzo - Faida Ghafi = Sh. 91,000−Sh. 18,200=Sh. 72,800\text{Sh. } 91,000 - \text{Sh. } 18,200 = \text{Sh. } 72,800
  • Hesabu ya Kufungua (1 Julai 2015) = Sh. 26,400
  • Manunuzi = Sh. 68,000
  • Hesabu ya Kufunga = Hesabu ya Kufungua + Manunuzi - Gharama ya Mauzo =Sh. 26,400+Sh. 68,000−Sh. 72,800=Sh. 21,600= \text{Sh. } 26,400 + \text{Sh. } 68,000 - \text{Sh. } 72,800 = \text{Sh. } 21,600

Step 2: Kokotoa Gharama za Uendeshaji.

  • Gharama za uuzaji na usambazaji: Sh. 2,750
  • Gharama za utawala: Sh. 5,300 (kutoka salio la majaribio) - Sh. 500 (malipo ya awali, taarifa ya ziada 2) = Sh. 4,800
  • Punguzo zilizoruhusiwa: Sh. 1,350
  • Madeni mabaya yaliyofutwa: Sh. 640 (taarifa ya ziada 4)
  • Ongezeko la posho ya madeni ya shaka:
    • Wadaiwa wa biashara (kabla ya kufutwa) = Sh. 14,640
    • Wadaiwa wa biashara (baada ya kufutwa) = Sh. 14,640−Sh. 640=Sh. 14,000\text{Sh. } 14,640 - \text{Sh. } 640 = \text{Sh. } 14,000
    • Posho mpya = 5% ya Sh. 14,000 = Sh. 700 (taarifa ya ziada 5)
    • Posho ya zamani (1 Julai 2015) = Sh. 610
    • Ongezeko la posho = Sh. 700−Sh. 610=Sh. 90\text{Sh. } 700 - \text{Sh. } 610 = \text{Sh. } 90
  • Uchakavu - Mitambo: 10% ya Sh. 18,000 (gharama) = Sh. 1,800 (taarifa ya ziada 6)
  • Uchakavu - Samani:
    • Gharama = Sh. 6,000
    • Thamani ya kubeba (1 Julai 2015) = Sh. 6,000 - Sh. 2,160 (uchakavu uliokusanywa) = Sh. 3,840
    • Uchakavu = 20% ya Sh. 3,840 = Sh. 768 (taarifa ya ziada 6)
  • Gharama ya bima: Sh. 2,100 (jumla iliyolipwa kwa miaka 3) / 3 miaka = Sh. 700 (taarifa ya ziada 3)

Step 3: Andaa Taarifa ya Mapato.

Furaha Ltd.
Taarifa ya Mapato kwa mwaka ulioishia 30 Juni 2016
(Takwimu zote katika Sh. '000)

MapatoMauzo91,000Punguza: Gharama ya Mauzo(72,800)Faida Ghafi18,200Ongeza: Mapato Mengine ya UendeshajiPunguzo zilizopokelewa1,100Jumla ya Mapato19,300Punguza: Gharama za UendeshajiGharama za uuzaji na usambazaji2,750Gharama za utawala (5,300 - 500)4,800Punguzo zilizoruhusiwa1,350Madeni mabaya yaliyofutwa640Ongezeko la posho ya madeni ya shaka90Uchakavu - Mitambo1,800Uchakavu - Samani768Gharama ya bima (2,100 / 3)700Jumla ya Gharama za Uendeshaji(12,898)Faida Kutokana na Uendeshaji6,402Punguza: Gharama za FedhaRiba ya Debenture(160)Faida Kabla ya Kodi6,242Punguza: Gharama ya Kodi ya Mapato0Faida kwa mwaka6,242\begin{array}{lrr} \textbf{Mapato} & & \\ \text{Mauzo} & & 91,000 \\ \text{Punguza: Gharama ya Mauzo} & & (72,800) \\ \textbf{Faida Ghafi} & & \textbf{18,200} \\ \text{Ongeza: Mapato Mengine ya Uendeshaji} & & \\ \text{Punguzo zilizopokelewa} & & 1,100 \\ \textbf{Jumla ya Mapato} & & \textbf{19,300} \\ \text{Punguza: Gharama za Uendeshaji} & & \\ \text{Gharama za uuzaji na usambazaji} & 2,750 & \\ \text{Gharama za utawala (5,300 - 500)} & 4,800 & \\ \text{Punguzo zilizoruhusiwa} & 1,350 & \\ \text{Madeni mabaya yaliyofutwa} & 640 & \\ \text{Ongezeko la posho ya madeni ya shaka} & 90 & \\ \text{Uchakavu - Mitambo} & 1,800 & \\ \text{Uchakavu - Samani} & 768 & \\ \text{Gharama ya bima (2,100 / 3)} & 700 & \\ \text{Jumla ya Gharama za Uendeshaji} & & (12,898) \\ \textbf{Faida Kutokana na Uendeshaji} & & \textbf{6,402} \\ \text{Punguza: Gharama za Fedha} & & \\ \text{Riba ya Debenture} & & (160) \\ \textbf{Faida Kabla ya Kodi} & & \textbf{6,242} \\ \text{Punguza: Gharama ya Kodi ya Mapato} & & 0 \\ \textbf{Faida kwa mwaka} & & \boxed{\textbf{6,242}} \\ \end{array}

b) Statement of Financial Position as at 30 June 2016.

Step 1: Kokotoa Mali Zisizobadilika.

  • Mali isiyohamishika (gharama): Sh. 28,000
  • Mitambo:
    • Gharama: Sh. 18,000
    • Uchakavu uliokusanywa (1 Julai 2015): Sh. 5,400
    • Uchakavu kwa mwaka: Sh. 1,800
    • Jumla ya uchakavu uliokusanywa = Sh. 5,400+Sh. 1,800=Sh. 7,200\text{Sh. } 5,400 + \text{Sh. } 1,800 = \text{Sh. } 7,200
    • Thamani halisi ya kitabu = Sh. 18,000−Sh. 7,200=Sh. 10,800\text{Sh. } 18,000 - \text{Sh. } 7,200 = \text{Sh. } 10,800
  • Samani:
    • Gharama: Sh. 6,000
    • Uchakavu uliokusanywa (1 Julai 2015): Sh. 2,160
    • Uchakavu kwa mwaka: Sh. 768
    • Jumla ya uchakavu uliokusanywa = Sh. 2,160+Sh. 768=Sh. 2,928\text{Sh. } 2,160 + \text{Sh. } 768 = \text{Sh. } 2,928
    • Thamani halisi ya kitabu = Sh. 6,000−Sh. 2,928=Sh. 3,072\text{Sh. } 6,000 - \text{Sh. } 2,928 = \text{Sh. } 3,072
  • Jumla ya Mali Zisizobadilika = Sh. 28,000+Sh. 10,800+Sh. 3,072=Sh. 41,872\text{Sh. } 28,000 + \text{Sh. } 10,800 + \text{Sh. } 3,072 = \text{Sh. } 41,872

Step 2: Kokotoa Mali za Sasa.

  • Hesabu ya Kufunga: Sh. 21,600 (imekokotolewa katika sehemu a)
  • Wadaiwa wa Biashara (Net):
    • Asili: Sh. 14,640
    • Punguza: Madeni mabaya yaliyofutwa: Sh. 640
    • Wadaiwa waliobadilishwa: Sh. 14,000\text{Sh. } 14,000
    • Punguza: Posho ya madeni ya shaka (mpya): Sh. 700
    • Wadaiwa halisi wa biashara = Sh. 14,000−Sh. 700=Sh. 13,300\text{Sh. } 14,000 - \text{Sh. } 700 = \text{Sh. } 13,300
  • Salio la Benki na Fedha Taslimu: Sh. 2,100
  • Malipo ya Awali:
    • Malipo ya awali ya gharama za utawala: Sh. 500
    • Malipo ya awali ya bima: Sh. 1,400 (Sh. 2,100 jumla iliyolipwa - Sh. 700 gharama ya mwaka)
    • Jumla ya Malipo ya Awali = Sh. 500+Sh. 1,400=Sh. 1,900\text{Sh. } 500 + \text{Sh. } 1,400 = \text{Sh. } 1,900
  • Jumla ya Mali za Sasa = Sh. 21,600+Sh. 13,300+Sh. 2,100+Sh. 1,900=Sh. 38,900\text{Sh. } 21,600 + \text{Sh. } 13,300 + \text{Sh. } 2,100 + \text{Sh. } 1,900 = \text{Sh. } 38,900
  • Jumla ya Mali = Sh. 41,872+Sh. 38,900=Sh. 80,772\text{Sh. } 41,872 + \text{Sh. } 38,900 = \text{Sh. } 80,772

Step 3: Kokotoa Usawa na Madeni.

  • Mtaji wa Hisa za Kawaida: Sh. 30,000
  • Mtaji wa Hisa za Upendeleo (10%): Sh. 20,000
  • Premium ya Hisa: Sh. 5,000
  • Mapato Yaliyohifadhiwa:
    • Kufungua (1 Julai 2015): Sh. 12,330
    • Ongeza: Faida kwa mwaka: Sh. 6,242
    • Punguza: Gawio la muda lililolipwa (Upendeleo): Sh. 800
    • Punguza: Gawio la muda lililolipwa (Kawaida): Sh. 1,200
    • Mapato Yaliyohifadhiwa (30 Juni 2016) = Sh. 12,330+Sh. 6,242−Sh. 800−Sh. 1,200=Sh. 16,572\text{Sh. } 12,330 + \text{Sh. } 6,242 - \text{Sh. } 800 - \text{Sh. } 1,200 = \text{Sh. } 16,572
  • Jumla ya Usawa = Sh. 30,000+Sh. 20,000+Sh. 5,000+Sh. 16,572=Sh. 71,572\text{Sh. } 30,000 + \text{Sh. } 20,000 + \text{Sh. } 5,000 + \text{Sh. } 16,572 = \text{Sh. } 71,572

Step 4: Kokotoa Madeni Yasiyobadilika na Madeni ya Sasa.

  • Madeni Yasiyobadilika:
    • Debentures (8%): Sh. 2,000
  • Madeni ya Sasa:
    • Wapewaji wa Biashara: Sh. 7,200
    • Gawio Lililopendekezwa:
      • Gawio la kawaida lililopendekezwa: 6% ya Sh. 30,000 = Sh. 1,800
      • Gawio la upendeleo lililopendekezwa: (10% ya Sh. 20,000) - Sh. 800 (gawio la muda) = Sh. 2,000−Sh. 800=Sh. 1,200\text{Sh. } 2,000 - \text{Sh. } 800 = \text{Sh. } 1,200
      • Jumla ya Gawio Lililopendekezwa = Sh. 1,800+Sh. 1,200=Sh. 3,000\text{Sh. } 1,800 + \text{Sh. } 1,200 = \text{Sh. } 3,000
    • Jumla ya Madeni ya Sasa = Sh. 7,200+Sh. 3,000=Sh. 10,200\text{Sh. } 7,200 + \text{Sh. } 3,000 = \text{Sh. } 10,200
  • Jumla ya Usawa na Madeni = Sh. 71,572+Sh. 2,000+Sh. 10,200=Sh. 83,772\text{Sh. } 71,572 + \text{Sh. } 2,000 + \text{Sh. } 10,200 = \text{Sh. } 83,772

Kuna tofauti ya Sh. 3,000 kati ya Jumla ya Mali (Sh. 80,772) na Jumla ya Usawa na Madeni (Sh. 83,772). Hii inaweza kuwa kutokana na kosa katika data ya swali au kutokuelewana kwa matibabu ya baadhi ya vitu. Hata hivyo, hesabu zote zimefuata kanuni za uhasibu na taarifa za ziada zilizotolewa.

Furaha Ltd.
Taarifa ya Hali ya Kifedha kufikia 30 Juni 2016
(Takwimu zote katika Sh. '000)

\begin{array}{lrr} Mali & & \\ Mali Zisizobadilika & & \\ Mali isiyohamishika (gharama) & 28,000 & \\ Mitambo (gharama) & 18,000 & \\ Punguza: Uchakavu uliokusanywa & (7,200) & 10,800 \\ Samani (gharama) & 6,000 & \\ Punguza: Uchakavu uliokusanywa & (2,928) & 3,072 \\ Jumla ya Mali Zisizobadilika & & 41,872 \\ & & \\ Mali za Sasa & & \\ Hesabu ya Kufunga & 21,600 & \\ Wadaiwa wa Biashara (Net) & 13,300 & \\ Salio la Benki na Fedha Taslimu & 2,100 & \\ Malipo ya Awali & 1,900 & \\ Jumla ya Mali za Sasa & & 38,900 \\ Jumla ya Mali & & 80,772 \\ & & \\ Usawa na Madeni & & \\ Usawa & & \\ Mtaji wa Hisa za Kawaida & 30,000 & \\ Mtaji wa Hisa za Upendeleo (10\%) & 20,000 & \\ Premium ya Hisa & 5,000 & \\ Mapato Yaliyohifadhiwa & 16,572 & \\ Jumla ya Usawa & & 71,572 \\ & & \\ Madeni Yasiyobadilika & & \\ Debentures (8\%) & & 2,000 \\ & & \\ Madeni ya Sasa & & \\ Wapewaji wa Biashara & 7,200 & \\ Gawio Lililopendekezwa & 3,000 & \\ Jumla ya Madeni ya Sasa & & 10,200 \\ \textbf{Jum
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