Accounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.): Aids: Cash book

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Accounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.)

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

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