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Jibu la Swali la Tatu a) Hizi hapa ni kategoria mbili za uwiano wa kifedha: Uwiano wa Ukwasi (Liquidity Ratios): Uwiano huu hupima uwezo wa kampuni kukidhi majukumu yake ya muda mfupi. Huonyesha jinsi kampuni ilivyo na uwezo wa kugeuza mali zake kuwa pesa taslimu ili kulipa madeni yake ya haraka. Uwiano wa Faida (Profitability Ratios): Uwiano huu hupima uwezo wa kampuni kuzalisha mapato kutokana na mauzo yake, gharama za uendeshaji, mali, au usawa wa wanahisa. Huonyesha jinsi kampuni inavyotumia rasilimali zake kwa ufanisi kuzalisha faida. b) i) Taarifa ya Faida au Hasara na Akaunti ya Ugawaji kwa mwaka ulioishia tarehe 31 Desemba 2025 Tutaanza kwa kuhesabu gharama za bidhaa zilizouzwa na kurekebisha baadhi ya gharama. Hesabu za Awali: 1. Gharama za Bidhaa Zilizouzwa (Cost of Goods Sold - COGS): Inventory ya Kufungua (1 Jan 2025) &= Sh. 6,000 \\ Manunuzi &= Sh. 32,000 \\ Inventory ya Kufunga (31 Dec 2025) &= Sh. 8,400 \\ COGS &= Sh. (6,000 + 32,000 - 8,400) \\ &= Sh. 29,600 2. Kodi ya Pango Iliyorekebishwa (Adjusted Rent): Kodi ya Pango (Trial Balance) &= Sh. 4,000 \\ Kodi ya Pango Iliyolimbikizwa &= Sh. 400 \\ Kodi ya Pango Iliyorekebishwa &= Sh. (4,000 + 400) \\ &= Sh. 4,400 3. Gharama za Jumla Zilizorekebishwa (Adjusted General Expenses): Gharama za Jumla (Trial Balance) &= Sh. 2,800 \\ Gharama za Kibinafsi za Washirika &= Sh. 200 \\ Gharama za Jumla Zilizorekebishwa &= Sh. (2,800 - 200) \\ &= Sh. 2,600 4. Ushuru wa Vifaa vya Ofisi (Depreciation on Office Equipment): Thamani ya Vifaa vya Ofisi &= Sh. 5,000 \\ Kiwango cha Ushuru &= 10\% \\ Ushuru &= 10\% × Sh. 5,000 \\ &= Sh. 500 5. Hasara Zinazotarajiwa za Mikopo (Expected Credit Losses): Wadaiwa wa Biashara &= Sh. 7,200 \\ Kiwango cha Hasara &= 5\% \\ Hasara Zinazotarajiwa &= 5\% × Sh. 7,200 \\ &= Sh. 360 6. Riba kwa Michoro (Interest on Drawings): Amina: 5\% × Sh. 4,800 = Sh. 240 Otieno: 5\% × Sh. 3,600 = Sh. 180 Jumla: Sh. (240 + 180) = Sh. 420 7. Riba kwa Mtaji (Interest on Capital): Amina: 10\% × Sh. 24,000 = Sh. 2,400 Otieno: 10\% × Sh. 16,000 = Sh. 1,600 Jumla: Sh. (2,400 + 1,600) = Sh. 4,000 Taarifa ya Faida au Hasara na Ugawaji lrr Taarifa ya Faida au Hasara & Sh. '000 & Sh. '000 \\ Mauzo & & 60,000 \\ Punguza: Gharama za Bidhaa Zilizouzwa & & \\ Inventory ya Kufungua & 6,000 & \\ Manunuzi & 32,000 & \\ Jumla ya Bidhaa Zinazopatikana kwa Mauzo & 38,000 & \\ Punguza: Inventory ya Kufunga & (8,400) & (29,600) \\ Faida Ghafi & & 30,400 \\ Punguza: Gharama za Uendeshaji & & \\ Mishahara na Ujira & 8,000 & \\ Kodi ya Pango (4,000 + 400) & 4,400 & \\ Gharama za Jumla (2,800 - 200) & 2,600 & \\ Ushuru wa Vifaa vya Ofisi & 500 & \\ Hasara Zinazotarajiwa za Mikopo & 360 & \\ Jumla ya Gharama za Uendeshaji & & (15,860) \\ Faida Halisi Kabla ya Ugawaji & & 14,540 \\ Akaunti ya Ugawaji & & \\ Faida Halisi Kabla ya Ugawaji & & 14,540 \\ Ongeza: Riba kwa Michoro & & \\ Amina & 240 & \\ Otieno & 180 & 420 \\ Jumla ya Faida Inayopatikana kwa Ugawaji & & 14,960 \\ Punguza: Riba kwa Mtaji & & \\ Amina & 2,400 & \\ Otieno & 1,600 & (4,000) \\ Punguza: Mishahara ya Washirika & & \\ Amina & 3,000 & \\ Otieno & 2,400 & (5,400) \\ Faida Inayoweza Kugawanywa & & 5,560 \\ Ugawaji wa Faida (3:2) & & \\ Amina ((3)/(5) × 5,560) & 3,336 & \\ Otieno ((2)/(5) × 5,560) & 2,224 & (5,560) \\ Salio la Faida & & Sh. 0 \\ ii) Akaunti za Mtaji wa Washirika (Partners' Capital Accounts) Tutatumia akaunti za mtaji zinazobadilika (fluctuating capital accounts) kwani hakuna akaunti tofauti za sasa (current accounts) zilizotajwa. lrr|lrr Akaunti za Mtaji & Amina & Otieno & & Amina & Otieno \\ Dr & Sh. '000 & Sh. '000 & Cr & Sh. '000 & Sh. '000 \\ Michoro & 4,800 & 3,600 & Salio la Kufungua & 24,000 & 16,000 \\ Riba kwa Michoro & 240 & 180 & Riba kwa Mtaji & 2,400 & 1,600 \\ Gharama za Kibinafsi & 100 & 100 & Mishahara & 3,000 & 2,400 \\ Salio la Kufunga c/d & 27,596 & 18,344 & Sehemu ya Faida & 3,336 & 2,224 \\ & 32,736 & 22,224 & & 32,736 & 22,224 \\ Salio la Kufungua b/d & 27,596 & 18,344 & & & \\ iii) Taarifa ya Hali ya Kifedha kufikia tarehe 31 Desemba 2025 Hesabu za Awali: 1. Wadaiwa wa Biashara Halisi (Net Trade Receivables): Wadaiwa wa Biashara &= Sh. 7,200 \\ Punguza: Posho ya Hasara Zinazotarajiwa &= Sh. 360 \\ Wadaiwa wa Biashara Halisi &= Sh. (7,200 - 360) \\ &= Sh. 6,840 2. Vifaa vya Ofisi Halisi (Net Office Equipment): Vifaa vya Ofisi &= Sh. 5,000 \\ Punguza: Ushuru Uliokusanywa &= Sh. 500 \\ Vifaa vya Ofisi Halisi &= Sh. (5,000 - 500) \\ &= Sh. 4,500 Taarifa ya Hali ya Kifedha lrr Mali & Sh. '000 & Sh. '000 \\ Mali Zisizobadilika & & \\ Vifaa vya Ofisi (5,000 - 500) & & 4,500 \\ Mali Zinazobadilika & & \\ Inventory ya Kufunga & 8,400 & \\ Wadaiwa wa Biashara Halisi & 6,840 & \\ Benki & 31,800 & \\ Jumla ya Mali Zinazobadilika & & 47,040 \\ Jumla ya Mali & & 51,540 \\ & & \\ Usawa na Madeni & & \\ Usawa wa Washirika & & \\ Mtaji - Amina & 27,596 & \\ Mtaji - Otieno & 18,344 & \\ Jumla ya Mtaji wa Washirika & & 45,940 \\ Madeni ya Muda Mfupi & & \\ Wapewaji wa Biashara & 5,200 & \\ Kodi ya Pango Iliyolimbikizwa & 400 & \\ Jumla ya Madeni ya Muda Mfupi & & 5,600 \\ Jumla ya Usawa na Madeni & & 51,540 \\ Tuma swali linalofuata 📸