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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
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