Question: D '3 ' f'l' D''J u D 'V previously engaged an accountant. He informs you that this year his bankers have

 ""\"D" """'3 '\" f'"l'\""" " " D'""'J "u" D"""" "'V" \""""

""\"D" """'3 '\" f'"l'\""" " " D'""'J "u" D"""" "'V" \"""" \""" previously engaged an accountant. He informs you that this year his bankers have insisted on a proper set of accounts. J enga Mali supplies you with his trading results for the year ended 30 June 2019 which are as follows: Payment for goods Payment for expenses Prots Jenga Mali instructs you to examine his records and prepare accounts. From your examination of the records and interview with your client, you ascertain the following information: 1. The takings are kept in a drawer under the counter; at the end of each day the cash is counted and recorded on a scrap of paper; at irregular intervals Mrs. Jenga Mali transcribes the gures into a notebook; a batch of slips of paper was inadvertently destroyed before the gures had been written into the notebook, but Mr. And Mrs. J enga Mali careilly estimated their takings for that period, and the estimated gure is included in the total of Sh. 5,465,000.2. Mr. Jenga Mali involved himself in betting for 30 weeks of the year, spending Sh. 500 per week with cash taken from the drawer. His winnings totaled Sh. 29,500

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