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close this bookAccounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.)
close this folderAids
View the documentAccounting interview
View the documentThe object of accounting
View the documentBalance statement
View the documentAssets = Capital
View the documentAssets - Liabilities = Capital
View the documentProfit and loss statement
View the documentCost of goods sold
View the documentTrial balance
View the documentInitiation sheet
View the documentDefinition of debit and credit
View the documentThe evolution of debit and credit
View the documentTransactions
View the documentCash voucher
View the documentSales voucher
View the documentReceipt
View the documentDiagram of the system
View the documentCash book
View the documentGuide to accounting entries
View the documentCash transactions
View the documentCredit sales book
View the documentCredit purchases book
View the documentCredit sales
View the documentCredit purchases
View the documentPayments
View the documentLoans to employees section
View the documentLoans to employees list
View the documentBook of accounts: Title of account pages
View the documentMonthly inventory listing
View the documentGuide to financial statement elaboration
View the documentUniterrupted working capital flow
View the documentInterrupted working capital flow
View the documentInventory control - page examples
View the documentControl of postdated checks
View the documentAuxiliary cash on hand sheet
View the documentCredit payments with merchandise
View the documentAlternative Acc/Rec section

Loans to employees section

NOTE: Reproduce without numbers for the lesson.

Individual Account Section

ANTONIO LOFASO

Date

Supplier

Voucher

Loan

Payment

Balance

6

30

Initial Balance




120

7

2

Loan




150

7

3

Discount



50

100

CHIP CHANDLER

Date

Supplier

Voucher

Loan

Payment

Balance

6

30

Initial Balance




60

7

2

Loan

76

30


90

7

3

Discount

77


80

10

Summary - Loans to Employees

Date

Supplier

Voucher

Loan

Payment

Balance

6

30

Initial Balance




180

7

2

A. Lofaso

76

30


210

7

2

C. Chandler


30


240

7

3

A. Lofaso

77


50

190

7

3

C. Chandler



80

110