The following trial balance was prepared from the books of Mugambi Traders for the year ended 31 December 2005
Prepare
(i) A balance sheet for the year ended 31 December 2005 (ii) Determine Working capital Capital employed Borrowed capital 
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Explain five features that you would consider in establishing a warehouse for imported goods.
Features that you would consider in establishing a warehouse for imported goods.
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Karani does not keep a complete set of accounting records.During the year ended 30 June 2006, the following balances were extracted from the books of accounts.
Additional information:
Karani drew sh. 140,000 from the business for private use. Opening capital was sh.2000 000 as at 1 July 2005 Additional capital during the year was sh.120,000. i) Prepare statement of affairs for the year ended 30 june 2006 ii) Determine profit or loss for the year ended 30 june 2006 
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Benefits if using Automated Teller Machines (ATMs) include)
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The following information related to Kerubo Traders for the year ended 31 December,2006. Prepare Trading profit and Loss Account for the year ended 31 December, 2006.
Prepare Trading profit and Loss Account for the year ended 31 December, 2006. (5mks)
Identify the book of original entry used in recording each of the following transactions of Soya Traders.
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On 1 January 2006, Mzalendo Traders sh.180000 in cash and sh.170000 at bank.During the month, the following transactions took place:
2006
January 10 paid ABM Traders sh.25, 000 by cheque less sh.1000 Cash discount. 16 Sold goods for sh. 14,000 cash, less 5% discount 31 Banked all the cash except sh.5200 Enter the above transactions in cash book extract given below and balance it off.(5mks) 
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