 | Small Enterprise Development: In-service Mining Manual (Peace Corps, 1986, 231 p.) |
 |  | Session 14: Overview of record system/cash book |
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Store example
Juan runs a paper products store near the town high school. He sells pencils, erasers, notebooks, reams of paper, magazines, comic books, pens and school bags. Here is a summary of the costs he faces and the prices he charges for the various products in his store.
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COST HE PAYS |
PRICE HE CHARGES | ||
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Notebook (100 pas) |
$. 60 |
Notebook (100 pas) |
$. 80 |
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(50 pas) |
.30 |
(50 pas) |
. 50 |
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Paper (Quality A ream) |
2.00 |
Paper (Quality A) |
3.00 |
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(Quality B ream) |
.80 |
(Quality B) |
1. 50 |
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pen |
.50 |
pen |
.75 |
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school bag |
4.00 |
school bag |
6.00 |
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comic book |
.80 |
comic book |
.80 |
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magazine |
.60 |
magazine |
1.00 |
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pencil |
.15 |
pencil |
.20 |
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eraser |
.05 |
eraser |
.05 |
The following are the transactions that took place during the first week of July at Juan's store. He has been trained in how to use the cash management system, and this is his first effort to do it alone.
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July 2 |
Juan bought 15 100-pg notebooks |
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Juan bought 20 50-pg notebooks |
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Juan sold 10 reams of Quality A paper to the school administrator |
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He sold 2 50-pg notebooks |
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July 5 |
He sold 2 reams of Quality B paper to Mrs. Vela, a teacher |
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Juan bought 6 reams of Quality A paper |
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He bought 30 pens |
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July 6 |
Juan sold 4 100-pg notebooks |
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He sold three school bags |
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July 7 |
Juan bought 8 reams of Quality B paper |
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He sold 4 pens and 3 school bags |
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July 8 |
He bought 2 magazines |
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Juan sold 4 reams of Quality 8 paper and five magazines |
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He bought 5 comic books |
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He sold two pens |
CASH IN SHEET
PERIOD ________________________
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Date |
Item Sold |
Amount Taken In |
Notes |
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TOTAL CASH IN FOR PERIOD | | | |
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SIGNATURE | |
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CASH IN SHEET
PERIOD ________________________
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Date |
Item Sold |
Amount Taken In |
Notes |
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TOTAL CASH IN FOR PERIOD | | | |
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SIGNATURE | |
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