KES 12.7B
Total Assets
KES 9.6B
Total Revenue
KES 8.9B
Total Expenditure
KES 700M
Net Position
1,245
Journal Entries
📖 Trial Balance — As at 25 March 2026
| Code | Account Name | Type | Debit (KES) | Credit (KES) | Balance |
|---|---|---|---|---|---|
| 1000 | Cash & Bank | Asset | 5,853,000,000 | 5,853,000,000 Dr | |
| 1200 | Receivables | Asset | 890,000,000 | 890,000,000 Dr | |
| 1500 | Property, Plant & Equipment | Asset | 5,200,000,000 | 5,200,000,000 Dr | |
| 1600 | Accumulated Depreciation | Contra | 3,200,000,000 | 3,200,000,000 Cr | |
| 2000 | Accounts Payable | Liability | 2,520,000,000 | 2,520,000,000 Cr | |
| 2500 | Debt (Loans & Bonds) | Liability | 2,800,000,000 | 2,800,000,000 Cr | |
| 3000 | Revenue — Own Source | Revenue | 2,400,000,000 | 2,400,000,000 Cr | |
| 3100 | Revenue — Transfers | Revenue | 7,200,000,000 | 7,200,000,000 Cr | |
| 4000 | Personnel Emoluments | Expense | 3,825,000,000 | 3,825,000,000 Dr | |
| 4500 | Operations & Maintenance | Expense | 890,000,000 | 890,000,000 Dr | |
| 5000 | Development Expenditure | Expense | 3,030,000,000 | 3,030,000,000 Dr | |
| 6000 | Accumulated Surplus | Equity | 5,468,000,000 | 5,468,000,000 Cr | |
| TOTAL | 19,688,000,000 | 23,588,000,000 | ✓ Balanced | ||
📝 Recent Journal Entries
| JE No. | Date | Description | Debit | Credit | Posted By | Status |
|---|---|---|---|---|---|---|
| JE-2026-892 | 25 Mar | M-Pesa revenue sweep — daily collection | 5,100,000 | 5,100,000 | System (auto) | Posted ✓ |
| JE-2026-891 | 25 Mar | Payroll accrual — March 2026 | 850,000,000 | 850,000,000 | N. Mutua (CFO) | Pending Approval |
| JE-2026-890 | 24 Mar | Depreciation — Monthly provision | 42,000,000 | 42,000,000 | System (auto) | Posted ✓ |
