Reports > Accounting
Accounting
General Ledger, Trial Balance, Journal Entries, and T-Account analysis for eCitizen revenue flows
General Ledger (24 accounts)
Code | Account Name | Type | Debit | Credit | Balance | MoM % | |
|---|---|---|---|---|---|---|---|
| 1000 | Cash at Bank — CBK | Asset | KES 2.77T | KES 2.65T | KES 120.00B | +8.5% | |
| 1010 | Cash at Bank — Commercial | Asset | KES 450.00B | KES 420.00B | KES 30.00B | +5.2% | |
| 1020 | M-Pesa Float Account | Asset | KES 1.20T | KES 1.18T | KES 20.00B | +12.3% | |
| 1100 | Accounts Receivable — MCDAs | Asset | KES 85.00B | KES 78.00B | KES 7.00B | -3.1% | |
| 1110 | Accounts Receivable — PSPs | Asset | KES 42.00B | KES 38.00B | KES 4.00B | +2.8% | |
| 1200 | Prepaid Expenses | Asset | KES 2.50B | KES 1.80B | KES 700.00M | -1.5% | |
| 1500 | Fixed Assets — IT Infrastructure | Asset | KES 15.00B | KES 3.20B | KES 11.80B | +0% | |
| 2000 | Accounts Payable — MCDAs | Liability | KES 2.58T | KES 2.62T | KES 40.00B | +6.2% | |
| 2010 | Accounts Payable — PSP Fees | Liability | KES 35.00B | KES 38.00B | KES 3.00B | +4.1% | |
| 2020 | Accrued Liabilities | Liability | KES 8.00B | KES 12.00B | KES 4.00B | +2.5% | |
| 2100 | Deferred Revenue | Liability | KES 5.00B | KES 8.50B | KES 3.50B | +15.2% | |
| 2500 | Long-term Borrowings | Liability | KES 0 | KES 25.00B | KES 25.00B | +0% | |
| 3000 | Government Capital Fund | Equity | KES 0 | KES 50.00B | KES 50.00B | +0% | |
| 3100 | Retained Surplus | Equity | KES 0 | KES 68.00B | KES 68.00B | +12.8% | |
| 4000 | Revenue — Tax Collections | Revenue | KES 0 | KES 2.21T | KES 2.21T | +5.5% | |
| 4010 | Revenue — Non-Tax Collections | Revenue | KES 0 | KES 387.00B | KES 387.00B | +8.2% | |
| 4020 | Revenue — Fees & Charges | Revenue | KES 0 | KES 170.00B | KES 170.00B | +6.7% | |
| 4100 | Interest Income | Revenue | KES 0 | KES 4.50B | KES 4.50B | +3.2% | |
| 5000 | PSP Transaction Fees | Expense | KES 38.00B | KES 0 | KES 38.00B | +7.1% | |
| 5010 | Platform Operating Costs | Expense | KES 12.00B | KES 0 | KES 12.00B | +4.5% | |
| 5020 | Staff Costs | Expense | KES 8.50B | KES 0 | KES 8.50B | +3.8% | |
| 5030 | Depreciation & Amortization | Expense | KES 3.20B | KES 0 | KES 3.20B | +0% | |
| 5040 | Communication & Connectivity | Expense | KES 2.80B | KES 0 | KES 2.80B | +5.2% | |
| 5100 | Bank Charges | Expense | KES 1.50B | KES 0 | KES 1.50B | +2.1% |
Balance by Account Type
Asset(7)
193.5BLiability(5)
75.5BEquity(2)
118.0BRevenue(4)
2.77TExpense(6)
66.0B