| Account | Debit | Credit |
|---|
| Cash |
KSh 1,810 |
|
| Sales Revenue |
|
KSh 1,810 |
| Account | Debit | Credit |
|---|
| Cost of Goods Sold |
KSh 1,180 |
|
| Inventory |
|
KSh 1,180 |
| Account | Debit | Credit |
|---|
| M-Pesa Till |
KSh 4,000 |
|
| Cash |
KSh 1,000 |
|
| Accounts Receivable |
KSh 3,400 |
|
| Sales Revenue |
|
KSh 8,400 |
| Account | Debit | Credit |
|---|
| Inventory |
KSh 17,400 |
|
| Accounts Payable |
|
KSh 17,400 |
| Account | Debit | Credit |
|---|
| Cash | KSh 2,810 | KSh 0 |
| Sales Revenue | KSh 0 | KSh 10,210 |
| Cost of Goods Sold | KSh 1,180 | KSh 0 |
| Inventory | KSh 17,400 | KSh 1,180 |
| M-Pesa Till | KSh 4,000 | KSh 0 |
| Accounts Receivable | KSh 3,400 | KSh 0 |
| Accounts Payable | KSh 0 | KSh 17,400 |
| Totals |
KSh 28,790 |
KSh 28,790 |
Debits = Credits — the books balance.
| Date | Category | Branch | Amount | Status |
|---|
| Today | Electricity (KPLC) | Westlands HQ |
KSh 3,200 |
approved |
| Today | Cooking Gas refill | Westlands HQ |
KSh 4,500 |
paid |
| Today | Casual labour | Central Warehouse |
KSh 1,500 |
logged |
| Yesterday | Fuel - delivery van | Westlands HQ |
KSh 6,000 |
paid |
| Yesterday | Water bill | Mombasa Rd Branch |
KSh 1,800 |
approved |
| Payee | Type | Amount | Due | Status | |
|---|
| Aisha Hassan |
salary |
KSh 35,000 |
Month end |
pending approval |
|
| Samuel Kamau |
per task |
KSh 2,400 |
Today |
approved |
|
| MediPlus Wholesalers |
supplier |
KSh 96,200 |
Net 30 |
pending approval |
|
| City Plumbers (sewer fix) |
service |
KSh 5,000 |
Today |
approved |
|
| Mary Wanjiru |
salary |
KSh 32,000 |
Paid |
paid |
|
| Customer | Item | Mode | Total | Paid | Remaining | Next Due | Status |
|---|
| John Kariuki |
Gas Cooker 6-burner |
collect then pay |
KSh 45,000 |
KSh 30,000 |
KSh 15,000 |
in 5 days |
on track |
| Faith Wambui |
Blender |
pay then collect |
KSh 8,000 |
KSh 6,000 |
KSh 2,000 |
in 2 days |
on track |
| Kibera Mini Mart |
Display Fridge |
collect then pay |
KSh 120,000 |
KSh 40,000 |
KSh 80,000 |
overdue 3 days |
overdue |
Hire purchase (lipa mdogo mdogo) — automated reminders via SMS/email on due dates.