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close this bookSmall Enterprise Development: In-service Mining Manual (Peace Corps, 1986, 231 p.)
close this folderSession 14: Overview of record system/cash book
View the document(introduction...)
View the documentTrainer solution sheet for handout on Juan’s store
View the documentStore example

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.

COST HE PAYS

PRICE HE CHARGES

Notebook (100 pas)

$. 60

Notebook (100 pas)

$. 80

(50 pas)

.30

(50 pas)

. 50

Paper (Quality A ream)

2.00

Paper (Quality A)

3.00

(Quality B ream)

.80

(Quality B)

1. 50

pen

.50

pen

.75

school bag

4.00

school bag

6.00

comic book

.80

comic book

.80

magazine

.60

magazine

1.00

pencil

.15

pencil

.20

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.

July 2

Juan bought 15 100-pg notebooks


Juan bought 20 50-pg notebooks


Juan sold 10 reams of Quality A paper to the school administrator


He sold 2 50-pg notebooks

July 5

He sold 2 reams of Quality B paper to Mrs. Vela, a teacher


Juan bought 6 reams of Quality A paper


He bought 30 pens

July 6

Juan sold 4 100-pg notebooks


He sold three school bags

July 7

Juan bought 8 reams of Quality B paper


He sold 4 pens and 3 school bags

July 8

He bought 2 magazines


Juan sold 4 reams of Quality 8 paper and five magazines


He bought 5 comic books


He sold two pens

CASH IN SHEET

PERIOD ________________________

Date

Item Sold

Amount Taken In

Notes

TOTAL CASH IN FOR PERIOD




SIGNATURE




CASH IN SHEET

PERIOD ________________________

Date

Item Sold

Amount Taken In

Notes

TOTAL CASH IN FOR PERIOD




SIGNATURE