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Employee Details: Emp No Name Category Basic Pay Allowances Gross Pay

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Employee Details

Emp No Name Category Basic Pay Allowances Gross Pay

E8 Cornell Assistant 4,600 300 4,900


E9 John Assistant 3,500 450 3,950
E2 Francis Supervisor 6,508 500 7,008
E3 Edwin Management 8,006 1,801 9,807
E10 Carl Assistant 4,200 100 4,300
E4 Bernard Management 7,917 1,775 9,692
E5 George Supervisor 5,500 850 6,350
E1 Martin Management 8,291 2,500 10,791
E6 Albert Supervisor 5,700 760 6,460
E7 Edward Supervisor 7,151 1,545 8,696

Tax Rate
12%
Tax
Net Pay
Deductions
588 4,312
474 3,476
841 6,167
1177 8,630
516 3,784
1163 8,529
762 5,588
1295 9,496
775 5,685
1044 7,652
Ex 1.5
Item Opening Stock Closing Stock Sold Items Buying Price Selling Price
Sugar (bags) 250 130 120 2,500 2,650
Unga (ctn) 340 120 220 400 450
Salt (ctn) 271 107 164 200 250
Kimbo (ctn) 300 210 90 1,150 1,200
Blue band (ctn) 250 30 220 220 265
GRAND TOTAL

Item Opening Stock Closing Stock Sold Items Buying Price Selling Price
Sugar (bags) 250 130 120 2550 2,650
Unga (ctn) 340 120 220 400 450
Salt (ctn) 271 107 164 200 250
Kimbo (ctn) 300 210 90 1150 1,200
Blue band (ctn) 250 30 220 220 265
GRAND TOTAL
Total Profit
318000 18000
99000 11000
41000 8200
108000 4500
58300 9900

2%

Total Profit
318000 12000
99000 11000
41000 8200
108000 4500
58300 9900
MON TUE WED THUR FRI SAT SUN
10 5 30 20 15 0 50

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT
30 25 55 100 60 40 35 60 35 25

Total Rainfall
Week 130
Year 495

Lowerst Raunfall
Week 0
year( 10

Higest Rainfall
Week 50
Year 100

Mean Rainfall
Week 18.57143
Year 41.25
NOV DEC Average Daily Rainfall
20 10
50
45
40
35
Rainfall MM

30
25 Row 2
20
15
10
5
0
MON TUE WED THUR FRI SAT SUN

Day
EX 1.17
ANNUAL INCOME AND EXPENSES
PROJECTION
Revenue
Sales Starts at 10,000 and grows by 8%
Expenses
Raw materials 15% of sales
Transport 7% of sales
Electricity 2.1% of sales + 10
Rent Starts at 120 then grows by 2%
Salaries Starts at 1,000 then grows by 10%
Commissions (Sales) 1.8% of sales
Loan repayment 170

Advertising and promotion 2.5% of sales

Depreciation Fixed at 20
Starts at 10 and grows by a fixed amount
Miscellaneous
of 10
Total (Expenses)
Profit
2019 2020 2021 2022
Revenue
Sales KES 10,000.00 KES 10,800.00 KES 11,664.00 KES 12,597.12
Expenses
Raw materials KES 1,500.00 KES 1,620.00 KES 1,749.60 KES 1,889.57
Transport KES 700.00 KES 756.00 KES 816.48 KES 881.80
Electricity KES 220.00 KES 236.80 KES 254.94 KES 274.54
Rent KES 120.00 KES 122.40 KES 124.85 KES 127.34
Salaries KES 1,000.00 KES 1,100.00 KES 1,210.00 KES 1,331.00
Commissions (Sales) KES 180.00 KES 194.40 KES 209.95 KES 226.75
Loan repayment KES 170.00 KES 170.00 KES 170.00 KES 170.00
Advertising and
promotion KES 250.00 KES 270.00 KES 291.60 KES 314.93
Depreciation KES 20.00 KES 20.00 KES 20.00 KES 20.00

Miscellaneous
KES 10.00 KES 20.00 KES 30.00 KES 40.00
Total (Expenses) KES 4,170.00 KES 4,509.60 KES 4,877.42 KES 5,275.93
Profit KES 5,830.00 KES 6,290.40 KES 6,786.58 KES 7,321.19
Average
sales KES 12,226.55
Expenses KES 5,119.44
profit KES 7,107.11
2023 2024

KES 13,604.89 KES 14,693.28

KES 2,040.73 KES 2,203.99


KES 16,000.00
KES 952.34 KES 1,028.53
KES 295.70 KES 318.56 KES 14,000.00
KES 129.89 KES 132.49 KES 12,000.00
KES 1,464.10 KES 1,610.51
KES 10,000.00
KES 244.89 KES 264.48 Sales
KES 170.00 KES 170.00 KES 8,000.00 Total (Expenses)
Total (Expenses)
KES 6,000.00 Profit
KES 340.12 KES 367.33
KES 20.00 KES 20.00 KES 4,000.00

KES 2,000.00
KES 50.00 KES 60.00
KES 5,707.78 KES 6,175.89 KES 0.00
1 2 3 4 5 6
KES 7,897.11 KES 8,517.39
Sales
Total (Expenses)
Total (Expenses)
Profit

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