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Mon Tue Wed Thur TOTAL

Breakfast 3,560 3,186 2,952 3,395 13,093


Lunch 20,163 21,416 19,912 19,681 81,172
Bar 9,873 12,172 12,642 12,711 94,265
Snacks 2,405 3,544 2,694 3,120 11,763
TOTALS 36,001 40,318 38,200 38,907 353,719
Stationery Supplies Ltd
Date SalesPerson Item Receipt No Amount
21-Nov Carl Toys 1238 1,782.10
26-Nov Carl Stationery 1255 4,853.55
26-Nov Carl Toys 1395 51.35
Carl’s Total 6,687.00
21-Nov John Cards 1141 91.15
24-Nov John Books 1982 442.60
21-Nov John Toys 1885 561.50
26-Nov John Toys 1875 62.75
John’s Total 1,158.00
22-Nov Judy Books 1032 234.50
26-Nov Judy Sports goods 1920 472.60
Judy’s Total 707.10
25-Nov Mary Toys 1774 364.15
Mary’s Total 364.15
22-Nov Susan Electronics 1160 52.95
23-Nov Susan Cards 1075 81.60
23-Nov Susan Others 1745 132.95
24-Nov Susan Sports goods 1662 2,580.10
Susan’s Total 2,847.60

Grand Total 11,763.85


Services Company Ltd
Overtime Details
Date Name Hours Rate Amount
Worked
26-Nov Kennedy 5 70 350.00
26-Nov Kennedy 5 100 500.00
26-Nov Mary 5 100 500.00
26-Nov Lewis 4 100 400.00
30-Nov Judy 3 100 300.00
30-Nov Kennedy 6 70 420.00
30-Nov Lewis 5 100 500.00
30-Nov Kennedy 4 70 280.00
30-Nov Judy 5 100 500.00
30-Nov Lewis 5 100 500.00
2-Dec Judy 4 70 280.00
Total 980 4530
Amount
Stationery Supplies Ltd

Name Basic Pay Allowances Gross Salary Deductions Net Salary


Lewis 10000 2300 12300 1476 10824
Francis 20000 4600 24600 2952 21648
Edwin 30000 6900 36900 4428 32472

Totals 60000 13800 73800 8856 64944


Stationery Supplies Ltd.

Name Basic Pay Allowances Gross Salary Deductions Net Salary


Lewis 18,791 3,758 22,550 1,256 21,294
Francis 18,489 3,698 22,187 776 21,411
Edwin 18,917 3,783 22,701 999 21,702
Bernard 18,192 3,638 21,830 1,099 20,731
George 18,160 3,632 21,792 718 21,074
Albert 17,514 3,503 21,016 846 20,170
Edward 16,849 3,370 20,218 760 19,458
Cornell 18,273 3,655 21,927 663 21,264
John 17,318 3,464 20,782 558 20,224
Carl 17,410 3,482 20,892 706 20,186

Totals 179,912 35,982 215,894 8,381 207,513

Name Current % increase New pay


Pay
Lewis 15,791 19% 18,791
Francis 15,537 19% 18,489
Edwin 15,506 22% 18,917
Bernard 15,417 18% 18,192
George 15,008 21% 18,160
Albert 14,969 17% 17,514
Edward 14,651 15% 16,849
Cornell 14,618 25% 18,273
John 14,553 19% 17,318
Carl 14,508 20% 17,410

Allowa
nces
20%
INCOME AND EXPENSES PROJECTIONS
1,999 2,000 2,001 2,002
Sales 10,000 12,000 15,600 18,720
% Growth over the previous year 0 0 0

Materials 1,700 2,040 2,652 3,182


Wages 1,400 1,680 2,184 2,621
Other benefits 210 252 328 393
Others 100 108 117 126

Total Cost of Goods Sold 3,410 4,080 5,280 6,322

Salary: Office 1,000 1,100 1,210 1,331


Salary: Sales 800 960 1,248 1,498
Other Benefits 306 350 418 481
Advertising & Promotions 250 300 390 468
Depreciation 20 20 20 20
Miscellaneous 10 20 30 40

Total General & Admin. Expenses 2,386 2,750 3,316 3,837

Total Operating Costs 5,796 6,830 8,596 10,160

Interest on Loans 10 10 10 10

Pre-tax Income 4,194 5,160 6,994 8,550

Tax 2,181 2,683 3,637 4,446

Profit 2,013 2,477 3,357 4,104

Parameters Description
Sales 10,000 Starts at 10,000 and grows by a percentage
Materials 17% 17% of Sales
Wages 14% 14% of Sales
Other benefits 2.10% 2.1% of Sales
Others 8% Starts at 100, then grows by 8% yearly
Salary: Office 10% Starts at 1,000, then grows by 10% annually
Salary: Sales 8% 8% of Sales
Other Benefits 17% 17% of Total Salary
Advertising & Promotions 2.50% 2.5% of Sales
Depreciation 20 Fixed at 20 every year
Miscellaneous 10 Starts at 10 and grows by a fixed amount of 10 annually

Interest on Loans 10 A fixed amount of 10 each year

Tax 52% 52% of Pre-tax Income


TIONS
2,003 2,004
20,592 22,651
0 0

3,501 3,851
2,883 3,171
432 476
136 147

6,952 7,644

1,464 1,611
1,647 1,812
529 582
515 566
20 20
50 60

4,225 4,651

11,177 12,295

10 10

9,405 10,346

4,890 5,380

4,514 4,966
mount of 10 annually
ABC Company Sales Performance Report

Salesm Qtr1 Qtr2 Qtr3 Qtr4 Total


an
Albert 148 156 171 140 615
Carl 122 131 153 118 524
Cornell 211 243 246 250 950
Edwin 129 150 92 218 589
Francis 311 270 247 322 1,150

Total
Albert Carl Cornell Edwin Francis

16.07%
30.04%

13.69%

15.39%
24.82%
ancis
XYZ COMPANY SALES PERFORMANCE

SALESPERSON ANNUAL QTR1 QTR2 QTR3 QTR4 TOTAL SALES AVERAGE SALES
TARGET

ALBERT 750 148 256 133 154 691 172.75


MICHAEL 650 187 143 258 143 731 182.75
CARL 800 233 200 216 152 801 200.25
GEORGE 700 256 145 136 259 796 199
LUCY 1,000 249 212 215 124 800 200

TOTAL 3900 1073 956 958 832 3819 954.75

COMMISSION 6%
COMMISSION

41.46
43.86
48.06
47.76
48

229.14
TOWN / DAY Mon Tue Wed Thur Fri
Temp. in degrees Celsius
Average Temp.(°C)
Mombasa 30 30 31 29 32 30.2
Kisumu 31 33 30 30 32 31.2
Kericho 25 26 24 24 26 24.96
Nakuru 23 22 23 21 24 22.65
Nairobi 24 24 22 23 25 23.4

Temp. in degrees Fahrenheit


TOWN / DAY Mon Tue Wed Thur Fri Average Temp. (F)
Mombasa 88 87 90 86 92 88.56
Kisumu 90 94 88 88 92 90.36
Kericho 79 82 77 77 80 79.128
Nakuru 75 74 76 73 77 74.97
Nairobi 77 77 74 76 78 76.32

Average Temp.(°C)
Mombasa Kisumu Kericho Nakuru Nairobi
17.67% 22.81%

17.11%

23.56%
18.85%
Expenses for the Month of January vs. Budget

Budget Actual Savings Savings %


Salaries and Wages 156675.00 145200.00 11475.00 7%
Rent 4300.00 4300.00 0.00 0%
Electricity 1000.00 1207.00 -207.00 -21%
Telephone 200.00 142.00 58.00 29%
Advertisements 20000.00 18550.00 1450.00 7%
Freight and clearing 15650.00 13400.00 2250.00 14%
Security 3800.00 3800.00 0.00 0%

Total 201625.00 186599.00 15026.00 7%


Income and Expenses Projection
1999 2000 2001 2002 2003 2004
Sales 10,000 12,000 15,600 18,720 20,592 22,651
% Growth over the 20% 30% 20% 10% 10%

Materials 1,700 2,040 2,652 3,182 3,501 3,851


Wages 1,400 1,680 2,184 2,621 2,883 3,171
Other ben 210 252 328 393 432 476
Others 100 108 117 126 136 147

Total Cos 3,410 4,080 5,280 6,322 6,952 7,644


Employee Details

Name
Emp No

Category

Basic Pay

Gross Pay

Tax

Net pay
Allowances

Deductions
E8 Cornell Assistant 4,600 300 4,900 588 4,312
E9 John Assistant 3,500 450 3,950 474 3,476
E2 Francis Supervisor 6,508 500 7,008 841 6,167
E3 Edwin Management 8,006 1,801 9,807 1177 8,630
E10 Carl Assistant 4,200 100 4,300 516 3,784
E4 Bernard Management 7,917 1,775 9,692 1163 8,529
E5 George Supervisor 5,500 850 6,350 762 5,588
E1 Lewis Management 8,291 2,500 10,791 1295 9,496
E6 Albert Supervisor 5,700 760 6,460 775 5,685
E7 Edward Supervisor 7,151 1,545 8,696 1044 7,652

Tax Rate
12%
Brick Court Investments 5-Nov Bernard 4
7-Nov Bernard 5
20-Nov Bernard 2
21-Nov Bernard 4
28-Oct Bernard 3
Overtime calculations for the month of November 11-Nov Bernard 4
Date Name Hours Day of Rate Amount 22-Nov Bernard 2
Worked Week
27-Oct Albert 4 Sun 100 400 26-Oct Bernard 2
8-Nov Albert 3 Fri 50 150
18-Nov Albert 4 Mon 50 200
9-Nov Albert 4 Sat 50 200
12-Nov Albert 3 Tue 50 150
27-Oct Albert 5 Sun 100 500
15-Nov Albert 4 Fri 50 200
19-Nov Albert 1 Tue 50 50
19-Nov Albert 4 Tue 50 200
Average 228
Carl 4 Mon 50 200
28-Oct Carl 3 Wed 50 150
30-Oct Average 175
Martin 1 Sat 50 50
2-Nov Martin 4 Sat 50 200
9-Nov Martin 1 Thu 50 50
14-Nov Average 100
Tue 50 200
Thu 50 250
Wed 50 100
Thu 50 200
Mon 50 150
Mon 50 200
Fri 50 100

Sat 50 100
Average 163
Maximum 250
Name Hours Hourly Basic Gross Tax NSSF Allowan Net Pay
Worked Rate Pay Pay Deducti Contrib ces
ons utions
John 8 200 1600 1760 352 211.2 160 1196.8
Peter 12 450 5400 5940 1188 712.8 540 4039.2
Sam 22 300 6600 7260 1452 871.2 660 4936.8
Njogu 30 286 8580 9438 1887.6 1132.56 858 6417.84
Mary 16 220 3520 3872 774.4 464.64 352 2632.96
Sally 45 468 21060 23166 4633.2 2779.92 2106 15752.88
Jane 15 150 2250 2475 495 297 225 1683
Tina 3 280 840 924 184.8 110.88 84 628.32

the nssf's current contribution is 12% of pensionable wages


Item Opening Stock Closing Stock Sold Items Buying Price
Sugar (bags) 250 130 120 2,500
Unga (ctn) 340 120 220 400
Salt (ctn) 271 107 164 200
Kimbo (ctn) 300 210 90 1,150
Blue band (ctn) 250 30 220 220
GRAND TOTAL 1411 597 814 4470

would happen if the buying price of sugar was increased by 2 percent.


Item Opening Stock Closing Stock Sold Items Buying Price
Sugar (bags) 250 130 120 2,550
Unga (ctn) 340 120 220 400
Salt (ctn) 271 107 164 200
Kimbo (ctn) 300 210 90 1,150
Blue band (ctn) 250 30 220 220
GRAND TOTAL 1411 597 814 4520
Selling Price Total Profit
2,650 318,000 18,000
450 99,000 11,000
250 41,000 8,200
1,200 108,000 4,500
265 58,300 9,900
4815 624300 51600

Selling Price Total Profit


2,650 318,000 12,000
450 99,000 11,000
250 41,000 8,200
1,200 108,000 4,500
265 58,300 9,900
4815 624300 45600
MON TUE WED THUR FRI SAT SUN TOTAL LOWES HIGHES
RAINFALL T T
VALUE VALUE
10 5 30 20 15 0 50 130 0 50

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT

30 25 55 100 60 40 35 60 35 25
MEAN
VALUE

19

NOV DEC TOTAL LOWEST VALUE HIGHEST VALUE MEAN VALUE


RAINFALL
20 10 495 10 100 41
ANNUAL INCOME AND EXPENSES PROJECTION
Year 2018 2019 2020
Revenue
Sales KES 10,000.00 KES 10,800.00 KES 11,664.00
Expenses
Raw materials KES 1,500.00 KES 1,620.00 KES 1,749.60
Transport KES 700.00 KES 756.00 KES 816.48
Electricity KES 220.00 KES 236.80 KES 254.94
Rent KES 120.00 KES 122.40 KES 124.85
Salaries KES 1,000.00 KES 1,100.00 KES 1,210.00
Commissions (Sales) KES 180.00 KES 194.40 KES 209.95
Loan repayment KES 170.00 KES 170.00 KES 170.00
Advertising and promotion KES 250.00 KES 270.00 KES 291.60
Depreciation KES 20.00 KES 20.00 KES 20.00
Miscellaneous KES 10.00 KES 20.00 KES 30.00
Total (Expenses) KES 4,170.00 KES 4,509.60 KES 4,877.42
Profit KES 5,830.00 KES 6,290.40 KES 6,786.58

KES 16,000.00

KES 14,000.00

KES 12,000.00

KES 10,000.00

KES 8,000.00
Sales
KES 6,000.00 Total (Expenses)
Profit
KES 4,000.00

KES 2,000.00

KES 0.00
2018 2019 2020 2021 2022 2023
Year
2021 2022 2023 Average

KES 12,597.12 KES 13,604.89 KES 14,693.28 KES 12,226.55

KES 1,889.57 KES 2,040.73 KES 2,203.99 KES 1,833.98


KES 881.80 KES 952.34 KES 1,028.53 KES 855.86
KES 274.54 KES 295.70 KES 318.56 KES 266.76
KES 127.34 KES 129.89 KES 132.49 KES 126.16
KES 1,331.00 KES 1,464.10 KES 1,610.51 KES 1,285.94
KES 226.75 KES 244.89 KES 264.48 KES 220.08
KES 170.00 KES 170.00 KES 170.00 KES 170.00
KES 314.93 KES 340.12 KES 367.33 KES 305.66
KES 20.00 KES 20.00 KES 20.00 KES 20.00
KES 40.00 KES 50.00 KES 60.00 KES 35.00
KES 5,275.93 KES 5,707.78 KES 6,175.89 KES 5,119.44
KES 7,321.19 KES 7,897.11 KES 8,517.39 KES 7,107.11

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