 | Accounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.) |
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Credit sales book
NOTE: Reproduce without numbers for the lesson.
Amount Section
|
Date |
Description |
Voucher |
Sale |
Returns |
Balance | |
|
7 |
2 |
Ideal Store |
011 |
9, 000 | |
9, 000 |
|
7 |
3 |
Fashion First |
3,000 |
12,000 | | |
|
7 |
4 |
Bob's Shop |
013 |
14, 000 | |
26, 000 |
Individual Account Section
THE IDEAL STORE
|
Date |
Description |
Voucher |
Sale |
Returns |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
- 0 - |
|
7 |
2 |
Sale |
011 |
9, 000 | |
9, 000 |
|
7 |
5 |
Payment |
103 | |
8, 500 |
500 |
FASHION FIRST
|
Date |
Description |
Voucher |
Sale |
Returns |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
3,500 |
|
7 |
2 |
Payment |
101 | |
2, 500 |
1, 000 |
|
7 |
3 |
Sale |
012 |
3, 000 | |
4, 000 |
BOB'S SHOP
|
Date |
Description |
Voucher |
Sale |
Returns |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
2,100 |
|
7 |
1 |
Payment |
100 | |
1, 000 |
1,100 |
|
7 |
3 |
Sale |
013 |
14,000 | |
15, 100 |
Summary of Accounts Receivable
|
Date |
Client |
Voucher |
Sales |
Payment |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
5, 600 |
|
7 |
1 |
Bob's Shop |
100 | |
1,000 |
4, 600 |
|
7 |
2 |
Ideal Store |
011 |
9,000 | |
13, 600 |
|
7 |
2 |
Fashion First |
101 | |
2, 500 |
11, 100 |
|
7 |
3 |
Fashion First |
012 |
3,000 | |
14, 100 |
|
7 |
3 |
Bob's Shop |
0 1 3 |
14, 000 | |
28, 100 |
|
7 |
5 |
Ideal Store |
103 | |
8, 500 |
19, 600 |
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