Revenue/Expense accounts auto-seeded from DB for 2026-01-01 → 2026-05-21. BS accounts (Assets, Liabilities, Equity) require manual entry. Enter Dr or Cr balance then click Save. Switch to Balance Sheet or P&L tab to view the derived statements.
Trial Balance as at 2026-05-21
Dr: KSh 0 Cr: KSh 0 TB Balanced P&L Net: KSh 0 BS Balanced 48 BS accounts need entry
💾 DB seeded  ·  📌 Saved entered  ·  Dr green inputs  ·  Cr blue inputs
Code Account Name Category NB DEBIT (Dr) CREDIT (Cr) AJE Dr AJE Cr ADJ. Dr ADJ. Cr NET BAL. Src
ASSETS
Property, Plant & Equipment
1001 Land and Buildings (Cost) A ASSET Dr — ○
1002 Medical Equipment (Cost) A ASSET Dr — ○
1003 Motor Vehicles (Cost) A ASSET Dr — ○
1004 Furniture, Fixtures & Fittings (Cost) A ASSET Dr — ○
1005 Computer & IT Equipment (Cost) A ASSET Dr — ○
1006 Capital Work in Progress A ASSET Dr — ○
Intangible Assets
1010 Computer Software & Licences (Net) A ASSET Dr — ○
Long-term Investments & Deposits
1020 Long-term Security Deposits A ASSET Dr — ○
1021 Staff Housing Scheme Loans Receivable A ASSET Dr — ○
Inventories
1101 Pharmacy Drug Stock (Main Hospital) A ASSET Dr — ○
1102 Medical Consumables & Sundries Stock A ASSET Dr — ○
1103 Kitchen & Dietary Stores A ASSET Dr — ○
Trade & Other Receivables
1201 NHIF / SHIF Receivables A ASSET Dr — ○
1202 Corporate & Insurance Debtors A ASSET Dr — ○
1203 Staff & Other Debtors A ASSET Dr — ○
1204 Donation & Grant Receivables A ASSET Dr — ○
Prepayments & Deposits
1301 Prepaid Insurance Premiums A ASSET Dr — ○
1302 Prepaid Rent & Lease Deposits A ASSET Dr — ○
1303 Prepaid Licences & Subscriptions A ASSET Dr — ○
Cash & Bank Balances
1401 Petty Cash Floats A ASSET Dr — ○
1402 Main Operating Bank Account A ASSET Dr — ○
1403 NHIF Collections Bank Account A ASSET Dr — ○
1404 Project / Restricted Funds Bank Account A ASSET Dr — ○
Total ASSETS0000
CONTRA ASSETS
Property, Plant & Equipment
1009 Accumulated Depreciation – All Assets C CONTRA_ASSET Cr — ○
Total CONTRA ASSETS0000
LIABILITIES
Trade Payables & Accruals
2001 Trade Creditors – Drug & Pharmaceutical Suppliers L LIABILITY Cr — ○
2002 Trade Creditors – General Suppliers L LIABILITY Cr — ○
2003 Accrued Salaries & Wages L LIABILITY Cr — ○
2004 Accrued Utilities (Electricity, Water) L LIABILITY Cr — ○
Short-term Borrowings
2101 Short-term Bank Loan (Current Portion) L LIABILITY Cr — ○
2102 Bank Overdraft L LIABILITY Cr — ○
Statutory Payables
2201 PAYE Payable (KRA) L LIABILITY Cr — ○
2202 NSSF Contributions Payable L LIABILITY Cr — ○
2203 NHIF / SHIF Employer Contributions Payable L LIABILITY Cr — ○
2204 Withholding Tax Payable L LIABILITY Cr — ○
Other Current Liabilities
2301 Patient Deposits & Advance Receipts L LIABILITY Cr — ○
2302 Deferred Income – Prepaid School Fees L LIABILITY Cr — ○
2303 Other Payables & Accruals L LIABILITY Cr — ○
Long-term Borrowings
2501 Long-term Bank Loan (Non-current Portion) L LIABILITY Cr — ○
2502 Congregation / Mission Soft Loan L LIABILITY Cr — ○
Deferred Income
2601 Deferred Income – Capital Grants L LIABILITY Cr — ○
Employee Obligations
2701 Staff Gratuity Provision L LIABILITY Cr — ○
2702 Pension / NSSF Arrears (Long-term) L LIABILITY Cr — ○
Total LIABILITIES0000
EQUITY & RESERVES
Capital & Reserves
3001 Congregation / Mission Capital Contribution E EQUITY Cr — ○
3002 Accumulated Surplus / (Deficit) – Opening E EQUITY Cr — ○
3003 Surplus / (Deficit) for the Period E ← P&L EQUITY Cr — ○
3004 Capital Development Reserve E EQUITY Cr — ○
Restricted Funds
3101 Restricted Grants Reserve – CHAK / Donors E EQUITY Cr — ○
3102 Fidenza Nursing School Fund E EQUITY Cr — ○
Total EQUITY & RESERVES0000
REVENUE
Clinical Revenue
4001 In-patient Fees R REVENUE Cr — ○
4002 Out-patient Fees R REVENUE Cr — ○
4003 Mother Child Health (MCH) Fees R REVENUE Cr — ○
4004 Radiology Income R REVENUE Cr — ○
4005 ENT Clinic Income R REVENUE Cr — ○
4006 Dialysis Income R REVENUE Cr — ○
Satellite Facilities
4007 Kibugua Satellite Income R REVENUE Cr — ○
4008 Makima Satellite Income R REVENUE Cr — ○
Other Income
4101 Mortuary Fees R REVENUE Cr — ○
4102 Ambulance Hire Income R REVENUE Cr — ○
4103 Fidenza Nursing School Fees Surplus R REVENUE Cr — ○
4104 Donations – CHAK / Projects R REVENUE Cr — ○
4105 Rent Income R REVENUE Cr — ○
4106 Farm Income R REVENUE Cr — ○
4107 Interest from Bank R REVENUE Cr — ○
4108 Miscellaneous Income R REVENUE Cr — ○
4109 Photocopy Income R REVENUE Cr — ○
Total REVENUE0000
EXPENSES
Direct Costs
5001 Drugs and Medical Supplies E EXPENSE Dr — ○
Staff Costs
5101 Staff Costs – Salaries E EXPENSE Dr — ○
5102 Staff Cost – Gratuity Payment E EXPENSE Dr — ○
Operational Expenses
5201 Electricity and Water E EXPENSE Dr — ○
5202 Kitchen and Stores E EXPENSE Dr — ○
5203 Cleaning Services E EXPENSE Dr — ○
5204 Security and Safety Services E EXPENSE Dr — ○
5205 Generator Maintenance Costs E EXPENSE Dr — ○
5206 General Repairs and Maintenance E EXPENSE Dr — ○
5207 Radiology Expenses E EXPENSE Dr — ○
Administrative Expenses
5301 Motor Vehicle Running Expenses E EXPENSE Dr — ○
5302 Motor Vehicle Repairs E EXPENSE Dr — ○
5303 Telephone and Internet E EXPENSE Dr — ○
5304 Printing and Stationery E EXPENSE Dr — ○
5305 Linen and Clothing E EXPENSE Dr — ○
5306 Farm Inputs E EXPENSE Dr — ○
5307 Licence and Insurance E EXPENSE Dr — ○
5308 Audit Fees E EXPENSE Dr — ○
5309 Transport and Travelling E EXPENSE Dr — ○
5310 Advertising E EXPENSE Dr — ○
5311 IT Expenses E EXPENSE Dr — ○
5312 CEO's Kitchen E EXPENSE Dr — ○
5313 Self Reliance E EXPENSE Dr — ○
5314 Miscellaneous Expenses E EXPENSE Dr — ○
Non-Cash Charges
5401 Depreciation E EXPENSE Dr — ○
Finance Costs
5501 Loan Interest and Charges E EXPENSE Dr — ○
Total EXPENSES0000
GRAND TOTALS (Adjusted) 0 0 0 0
TRIAL BALANCE IS BALANCED ✓ Adjusted Dr = Adjusted Cr = KSh 0
P&L NET SURPLUS / (DEFICIT) — Revenue 0 minus Expenses 0 KSh 0
Adjusting Journal Entry (AJE)

Enter a new AJE below (must balance: total Dr = total Cr). Save the TB first, then the AJE will be applied to the adjusted columns.