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P. 198

Computations of the sub-lessee are tabulated as follows:

                                         Analysis table: Sub-lessee
             Year   Output     Actual   Minimum     Short      Short    Irrecoverable   Royalty
                    (bottlers)  royalty   rent     workings  workings      short        paid
                               @30                           recouped     workings
          FOR ONLINE READING ONLY
                                TZS       TZS        TZS       TZS          TZS         TZS

             2021      6,000  180,000     200,000    20,000         -              -  200,000
             2022      7,000  210,000     200,000         -     10,000        10,000  200,000
                       LANGUAGE EDITING
             2023     11,000  330,000     200,000         -         -              -  330,000
 LANGUAGE EDITING
             2024      5,000  150,000     200,000    50,000         -         50,000  200,000



                                       In the books of Namanga Ltd.
            Dr                                                  BASCO Ltd. account         Cr

            Date          Details               TZS   Date         Details
                                                                                         TZS
              st
                                                       st
            31  Dec. 2020  Bank               500,000 31  Dec. 2020  Royalty payable    410,000
                                                     31  Dec. 2020  S/workings recoverable  90,000
                                                       st
                                              500,000                                   500,000
            31  Dec. 2021  Bank               500,000 31  Dec. 2021  Royalty payable    340,000
                                                       st
              st
                                                     31  Dec. 2021  S/workings recoverable  160,000
                                                       st
                                              500,000                                   500,000
                                                       st
            31  Dec. 2022  Bank               500,000 31  Dec. 2022  Royalty payable    420,000
              st
                                                     31  Dec. 2022  S/workings recoverable  80,000
                                                       st
                                              500,000                                   500,000
            31  Dec. 2023  Bank               500,000 31  Dec. 2023  Royalty payable    540,000
              st
                                                       st
            31  Dec. 2023  S/workings recoverable  40,000
              st
                                              540,000                                   540,000
            31  Dec. 2024  Bank               500,000 31  Dec. 2024  Royalty payable    340,000
                                                       st
              st
                                                     31  Dec. 2024  S/workings recoverable  160,000
                                                       st
                                              500,000                                   500,000














            Student’s Book Form Five
                                                   185




                                                                                            23/06/2024   17:35
     ACCOUNTANCY_DUMMY_23 JUNE.indd   185
     ACCOUNTANCY_DUMMY_23 JUNE.indd   185                                                   23/06/2024   17:35
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