← ScopeSpace
ScopeBooks
ScopeBooksFinancial reports
The trial balance, and the profit and loss it implies. Same figures, two questions.
Karibu Manufacturing — Demo · 2026-01-01 to 2026-06-30
Sample books. These figures are a worked example, not your ledger. ScopeBooks posts against a database tenant; this account is not one yet, so the screens show a demonstration set that balances exactly. Nothing here is read from or written to your accounts.
Profit and loss
| Income | KES 21,251,500.00 |
|---|---|
| Costs and expenses | KES 20,249,800.00 |
| Result for the period | KES 1,001,700.00 |
Trial balance
Closing balances at 2026-06-30, netted so each account shows on one side only.
| Code | Account | Debit | Credit |
|---|---|---|---|
| Assets | |||
| 1000 | Bank — Equity Bank KES | KES 4,182,500.00 | |
| 1010 | Petty cash | KES 38,400.00 | |
| 1100 | Trade receivables | KES 6,914,250.00 | |
| 1200 | Inventory — raw materials | KES 3,260,000.00 | |
| 1210 | Inventory — finished goods | KES 2,145,750.00 | |
| 1400 | VAT recoverable | KES 412,300.00 | |
| 1500 | Plant and machinery | KES 12,500,000.00 | |
| 1510 | Accumulated depreciation — plant | KES 3,125,000.00 | |
| Assets total | KES 29,453,200.00 | KES 3,125,000.00 | |
| Liabilities | |||
| 2000 | Trade payables | KES 4,386,900.00 | |
| 2100 | VAT payable | KES 738,150.00 | |
| 2200 | PAYE payable | KES 486,200.00 | |
| 2210 | SHIF payable | KES 97,440.00 | |
| 2220 | NSSF payable | KES 108,000.00 | |
| 2230 | Housing levy payable | KES 62,350.00 | |
| 2500 | Bank loan — Equity Bank | KES 5,000,000.00 | |
| Liabilities total | KES 10,879,040.00 | ||
| Equity | |||
| 3000 | Share capital | KES 2,000,000.00 | |
| 3100 | Retained earnings | KES 12,447,460.00 | |
| Equity total | KES 14,447,460.00 | ||
| Income | |||
| 4000 | Sales — manufactured goods | KES 18,940,000.00 | |
| 4100 | Contract and toll revenue | KES 2,215,000.00 | |
| 4900 | Other income | KES 96,500.00 | |
| Income total | KES 21,251,500.00 | ||
| Expenses | |||
| 5000 | Raw materials consumed | KES 9,412,600.00 | |
| 5100 | Direct labour | KES 3,884,000.00 | |
| 5200 | Factory overheads | KES 1,246,800.00 | |
| 6000 | Salaries and wages — admin | KES 2,960,000.00 | |
| 6100 | Rent and rates | KES 720,000.00 | |
| 6200 | Power and water | KES 486,350.00 | |
| 6300 | Transport and distribution | KES 394,200.00 | |
| 6400 | Professional fees | KES 218,000.00 | |
| 6500 | Depreciation | KES 625,000.00 | |
| 6900 | Bank charges and interest | KES 302,850.00 | |
| Expenses total | KES 20,249,800.00 | ||
| Total | KES 49,703,000.00 | KES 49,703,000.00 | |