TRIAL BALANCE AS ON 31 DECEMBER 2014

DETAILS
grant-sale of heart products
grants received
Application fee
bank charges
cash at bank
cash in hand
cleaning expenses
communication
computer training fee
daycare fee
loan from man
meals expenses
loght and heat
miscellaneous expenses
mescellaneous income
m-pesa income
nursery school fee
preshar income
application fee
rent received
repairs
salaries and wages
stationery expenses
tailoring expenses
travelling
treatment expenses
weaving income
water expenses
partnership fee
security expenses
furitures
equipments
provision for depreciation on euipments
provision for depreciation on furniture
depreciation expense on equipment
depreciation expense on furniture
accumulated fund

TOTAL

DEBIT

73,671.00
1,964,533.78
1,942,046.78
204,000.00
79,500.00

50,000.00
1,894,400.00
17,500.00
466,200.00

192,000.00
8,964,200.00
182,400.00
41,000.00
497,100.00
98,200.00
205,800.00
10,000.00
63,500.00
332,900.00
50,000.00

6,250.00
41,612.50

17,376,814.06

INCOME AND EXPENDITURE STATEMENT AS ON 30TH DECEMBER 2014

Column1
Column2 Column3
INCOMES
grant-sale of heart products
grants received
Application fee
computer training fee
daycare fee
mescellaneous income
m-pesa income
nursery school fee
preshar income
application fee
rent received
weaving income

bank charges
cleaning expenses
communication
loan from man
meals expenses
loght and heat
miscellaneous expenses
repairs
salaries and wages
stationery expenses
tailoring expenses
travelling
treatment expenses
water expenses
partnership fee
security expenses
dr depreciation expenses
dr depreciation expense
SUPLUS

73,671.00
204,000.00
79,500.00
50,000.00
1,894,400.00
17,500.00
466,200.00
192,000.00
8,964,200.00
182,400.00
41,000.00
497,100.00
98,200.00
205,800.00
10,000.00
63,500.00
6,250.00
41,612.50

STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2014

Column1
Column2 Column3
FIXED ASSETS
Furniture
332,900.00
less: provision for depreciation
101,350.00
equipments
less: provision for depreciation

CURRENT ASSETS
cash in hand
cash at bank
TOTAL ASSETS
FUND AND LIABILITIES
accumulated fund
add: suplus

50,000.00
12,500.00

1,942,046.78
1,964,533.78

2,144,364.06
2,031,266.50

CREDIT
570,000.00
520,000.00
75,000.00

135,000.00
1,285,000.00

50,000.00
33,600.00
11,773,000.00
35,000.00
15,000.00
620,000.00

7,000.00

101,350.00
12,500.00

2,144,364.06

17,376,814.06

Column4
570,000.00
520,000.00
75,000.00
135,000.00
1,285,000.00
50,000.00
33,600.00
11,773,000.00
35,000.00
15,000.00
620,000.00
7,000.00
15,118,600.00

13,087,333.50
2,031,266.50

Column5

Column4

231,550.00

37,500.00
269,050.00

3,906,580.56
4,175,630.56

4,175,630.56

Column5