 | Accounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.) |
 |  | Information |
| | Acknowledgement |
| | Introduction |
|  | The system |
| | (introduction...) |
| | The preliminary interview |
| | Lesson # 1 |
| | Lesson # 2 |
| | Lesson # 3 |
| | Lesson # 4 |
| | Installation of the system |
| | Follow-up visits |
| | Month end financial statements |
| | Analysis |
| | The financial statements |
| | Additional controls |
| | Odd entries |
| | Aids |
| | Accounting interview |
| | The object of accounting |
| | Balance statement |
| | Assets = Capital |
| | Assets - Liabilities = Capital |
| | Profit and loss statement |
| | Cost of goods sold |
| | Trial balance |
| | Initiation sheet |
| | Definition of debit and credit |
| | The evolution of debit and credit |
| | Transactions |
| | Cash voucher |
| | Sales voucher |
| | Receipt |
| | Diagram of the system |
| | Cash book |
| | Guide to accounting entries |
| | Cash transactions |
| | Credit sales book |
| | Credit purchases book |
| | Credit sales |
| | Credit purchases |
| | Payments |
| | Loans to employees section |
| | Loans to employees list |
| | Book of accounts: Title of account pages |
| | Monthly inventory listing |
| | Guide to financial statement elaboration |
| | Uniterrupted working capital flow |
| | Interrupted working capital flow |
| | Inventory control - page examples |
| | Control of postdated checks |
| | Auxiliary cash on hand sheet |
| | Credit payments with merchandise |
| | Alternative Acc/Rec section |
Additional controls
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OBJECTIVES: |
By example show how auxiliary systems must meet particular needs. |
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MATERIAL AIDS: |
Aids 32, 33, 34. |
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PROCEDURE: |
The following are three simple control systems. We urge all instructors to create similar ones to meet the auxiliary control problems of the Micro Industry, |
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1. |
Inventory Control - For the owner who wants to: |
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1.1 Aid 32. This simple entry and withdrawal system must be applied to raw materials, work in process, finished goods, or all three. |
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1.2 It is as good as the people who make the entries. |
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2. |
Aid 33. Postdated Check Control System |
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2.1 This simple system is only applicable if the company has too many checks to remember. |
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2.2 It should indirectly create cash flow planning. |
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3. |
Aid 34. Use an Auxiliary Cash on Hand Book for the company
with a lot of cash transactions. |
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