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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

Cash book






Bank

Cash on Hano

The credit accounts


Date

Description


# of Check

Debit
Deposits

Credit
Withdrawls

Balance

Debit
Deposits

Credit
Withdrawls

Balance

Cash
Sales

Client
Payments

Discounts from Salaries

Deduction
Soc. Sec.

Others

1

June 30

Initial Balancis





2500



350






2

July 1

Payment from Bob's Shop

Paca # 100





1000


1350


1000




3

July 1

Purchase of Glue and Nails

Voulnic # 864

198612


500

2000









4

July 1

Rent Payment

Rec # 374

198613


1800

200









5

July 1

Cash Sale

Voucher # 200





300


1550

300





6

July 1

Deposit from Cash on Nand

Rec # 18345


1300


1500


1300

250






7

July 2

Loans to Employees

Voucnir # 76






60

190






8

July 2

Payment from fashion first

Rec # 101


2500


4000





2500




9

July 2

Payment to Stan's Hardware

Rec # 098

198614


2000

2000









10

July 3

Labor Costs

Vouchee # 77

198615


600

1400






130

20


11

July 3

Social Security Payments


198616


467

933









12

July 5

Payment from the local Store

Rec # 103


8500


9433





8500




13

July 5

Payment to Zappa and Sons

Rec # 0278

198617


1117

8316









14





12300

6484


1300

1360


300

12000

130

20


15














130


16














12000


17














300


18














1360


19














6484


20














20294

Total Credits

21
















22
















23
















24
















25
















26
















27
















28

July 31

Final Balances at months end



17800

19467

833

1900

1860

290

4000

12000

130

20


29














130


30














12000


31














4000


32














1860


33














19467


34














37477

Total Credits

35
















36
















37
















38
















39
















40
















41
















42
















43


















The Debit Accounts




The Debit Accounts










Raw
Materials

Payments
to Suppliers

Loans to
Employees

Labor
Costs

Social
Benefit
Costs

General
Costs

Personal
Expenses

Interest
Payments

Liquidation
of DEBT

Fixed
Assets

Investments

Liquidation
of
Social Bene.

Commissions

Discounts

Transportation






1





















2





















3

300




















4






1800















5





















6





















7



60


















8





















9


2000



















10




750

















11





467
















12





















13


1117



















14

5000

3117

60

750

467

1800















15

3117




















16

60




















17

750




















18

467




















19

1800




















20

1300

Cash on Hand Deposits

















21

12300

Bank Deposits



















22

20294

Total Debits



















23





















24





















25





















26





















27





















28

2500

3117

60

3800

467

1800

4700

333

1000












29

3117




















30

60




















31

3800




















32

467




















33

1800




















34

4700




















35

333




















36

1000




















37

1900

Cash on Hand Deposits

















38

17800

Bank Deposits



















39

37477

Total Debits



















40





















41





















42





















43