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Review the assumptions before you buy
Read this first: the decision boundary
This pack is built for Kenyan micro and small businesses that need a disciplined money-record routine before handing records to an accountant or tax adviser.
Its practical outcome is: Know what was sold, what was collected, what was spent, what evidence is missing and why internal totals differ from invoice records.
It is a recordkeeping and decision-support system. It does not replace a current official requirement, a signed contract, a lender's terms, or advice from a qualified professional. Prices, eligibility, rules and market access can change. Every material figure should be supported by a dated quotation, transaction record or authoritative source in the workbook's Sources tab.
The operating workflow
- Record sales and expenses from source documents
- Separate the invoice value from the amount actually received or paid
- Reconcile internal sales totals to the applicable eTIMS record
- Document every difference rather than forcing a match
- Summarize monthly cash and outstanding balances
- Send a clean exception list to the qualified adviser
Work in this order. A dashboard result without the underlying records is not evidence. If a step does not apply, mark it not applicable and explain why rather than deleting the control.
Research used in this guide
- eTIMS onboarding — Kenya Revenue Authority
- eTIMS frequently asked questions — Kenya Revenue Authority
- FinAccess MSE Tracker results — FSD Kenya
- Business registration services — Business Registration Service