MARIAN SACCOS LIMITED

Document

Charts of account

# Master Sub master Ledger subsidiary
1 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) EMMANUEL LUSANA loan Account
2 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) FIDES MKENDA loan Account
3 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) FRED ISACK LUVANDA loan Account
4 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) GESASE GODFREY MRIMI loan Account
5 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) JOSHUA M. MWAKIPESILE loan Account
6 Assets Earning Assets- Loans Long-term Loans (>3 < = 5 years) MASILU NEMSI loan Account
7 Assets Earning Assets- Investments Other Investments HISA KCBL
8 Assets Non-Earning Assets-(Cash and Cash Equivalent) Cash on Hand Pettycash Fund
9 Assets Non-Earning Assets-(Cash and Cash Equivalent) Cash on Hand REPAYMENT ACCOUNT
10 Assets Non-Earning Assets-(Cash and Cash Equivalent) Current Accounts with banks and other financial institutions KCB3301153658
11 Assets Non-Earning Assets-(Cash and Cash Equivalent) Current Accounts with banks and other financial institutions CRDB BANK
12 Assets Non-Earning Assets ( Fixed Assets) Furniture, Fixtures and Equipment (cost) Computer
13 Assets Non-Earning Assets ( Fixed Assets) Furniture, Fixtures and Equipment (cost) Printer
14 Assets Non-Earning Assets (Other Assets) Accounts Receivable due in <=30 days Riba Daiwa
15 Assets Non-Earning Assets (Other Assets) Accrued Income on Loans Accrued Income On loans
16 Assets Non-Earning Assets (Other Assets) Loan Suspense Account Loan Suspense Account
17 Assets Non-Earning Assets (Other Assets) Other Assets Members deduction
18 Liabilities Interest Bearing – Savings and Deposits Savings Accounts EMMANUEL LUSANA Saving account
19 Liabilities Interest Bearing – Savings and Deposits Savings Accounts FIDES MKENDA Saving account
20 Liabilities Interest Bearing – Savings and Deposits Savings Accounts FRED ISACK LUVANDA Saving account
21 Liabilities Interest Bearing – Savings and Deposits Savings Accounts GESASE GODFREY MRIMI Saving account
22 Liabilities Interest Bearing – Savings and Deposits Savings Accounts JOSHUA M. MWAKIPESILE Saving account
23 Liabilities Interest Bearing – Savings and Deposits Savings Accounts MASILU NEMSI Saving account
24 Liabilities Interest Bearing – Savings and Deposits Special Savings EMMANUEL LUSANA Amana account
25 Liabilities Interest Bearing – Savings and Deposits Special Savings FIDES MKENDA Amana account
26 Liabilities Interest Bearing – Savings and Deposits Special Savings FRED ISACK LUVANDA Amana account
27 Liabilities Interest Bearing – Savings and Deposits Special Savings GESASE GODFREY MRIMI Amana account
28 Liabilities Interest Bearing – Savings and Deposits Special Savings JOSHUA M. MWAKIPESILE Amana account
29 Liabilities Interest Bearing – Savings and Deposits Special Savings MASILU NEMSI Amana account
30 Liabilities Non-Interest Bearing Liabilities Other Payables NSSF Payables
31 Liabilities Non-Interest Bearing Liabilities Other Payables WCF Payable
32 Liabilities Non-Interest Bearing Liabilities Other Payables SDL Payable
33 Liabilities Non-Interest Bearing Liabilities Other Payables Members Deductions Control Account
34 Liabilities Non-Interest Bearing Liabilities Other Payables MARIAN BOYS SS
35 Income Interest Income Interest Income on Loans Interest Income on Loans (Riba Juu ya Mikopo)
36 Income Non Interest Income Commissions and Fees Regstration fees(ada ya kujiunga)
37 Income Non Interest Income Commissions and Fees Loan form fees(mauzo ya fomu)
38 Income Non Interest Income Commissions and Fees Viingilio
39 Income Non Interest Income Penalties Penalties(adhabu ya kuchelesha rejesho)
40 Income Non Interest Income Penalties Adhabu
41 Expenses Non Interest Expenses Salaries and Wages Salary and Wages
42 Expenses Non Interest Expenses Other Personnel Costs and Benefits NSSF Expenses
43 Expenses Non Interest Expenses Other Personnel Costs and Benefits WCF Expenses
44 Expenses Non Interest Expenses Other Personnel Costs and Benefits SDL Expenses
45 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Staff Travelling expenses(gharama ya usafiri)
46 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Seminar and training expenses( gharama ya mafunzo na semina)
47 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Office cleaning expenses(Usafi wa ofisi)
48 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) POSHO YA VIKAO VYA BODI
49 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Elimu na Mafunzo
50 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Gharama nyinginezo
51 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) VIKAO VYA KAMATI
52 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) COMMUNICATION
53 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) MAKARIBISHO
54 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) SHAJALA
55 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Gharama ya Stakabadhi
56 Expenses Non Interest Expenses Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) Gharama Mkutano Mkuu
57 Expenses Non Interest Expenses Professional Fees and Services Audit Fees(ada ya ukaguzi)
58 Expenses Non Interest Expenses Professional Fees and Services Legal Fees(ushauri wa kisheria)
59 Expenses Non Interest Expenses Professional Fees and Services Debt Collector(ada ya kukusanya madeni)
60 Expenses Non Interest Expenses Professional Fees and Services Consultant fees(e.g internal Auditor)
61 Expenses Non Interest Expenses Other Operating Expenses Annual subscriptions fees(ada ya Mrajisi)
62 Expenses Non Interest Expenses Other Operating Expenses Annual subscriptions fees(ada ya tume ya maendeleo TCDC)
63 Expenses Non Interest Expenses Other Operating Expenses Mfuko wa Elimu
64 Capital Equity Member Shares EMMANUEL LUSANA Share account
65 Capital Equity Member Shares FIDES MKENDA Share account
66 Capital Equity Member Shares FRED ISACK LUVANDA Share account
67 Capital Equity Member Shares GESASE GODFREY MRIMI Share account
68 Capital Equity Member Shares JOSHUA M. MWAKIPESILE Share account
69 Capital Equity Member Shares MASILU NEMSI Share account
70 Capital Equity Reserve Funds Akiba ya kukombolea Mafungu
71 Capital Equity Reserve Funds Akiba ya Lazima
72 Capital Equity Reserve Funds Akiba la Madeni Mabaya
73 Capital Equity Retained Earnings (Profit/Loss for Past Years) Net Profits / Loss
74 Capital Equity Retained Earnings (Profit/Loss for Past Years) Limbikizo za ziada/Hasara