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close this book Accounting for the microbusiness a teaching manual - A Handbook for Volunteers
View the document Information
View the document Acknowledgement
View the document Introduction
Open this folder and view contents The system
View the document The financial statements
View the document Additional controls
View the document Odd entries
Open this folder and view contents Aids



The following accounting system was developed in the spring and summer of 1975 in the Pereira, Colombia, regional office of the Corporación Financiera Popular. It is the result of the many Peace Corps Colombia Volunteers who preceeded me, as I have only studied and consolidated the systems and ideas of others who often worked in isolation without the benefit of each others work or host country national support.

On this last point, I consider myself very fortunate to have worked with Drs. Alvaro Tribin A. and Guillermo Ramírez Ramírez of the Corporación Financiera Popular. Their initial faith and continual support have been key in providing the time and flexibility needed to develop, test and promote the system.

This particular manual is the second of two efforts. The first, "Contabilidad pare la Pequeña Empresa: Un Sistema Nuevo " is only available in Spanish and is intended to be a reference and self-learning text for the small businessman. It gives a more detailed approach to understanding and using the accounting system but does not attempt to explain teaching procedure or methodology.

The idea for this work is that Augusto A. Noronha a Volunteer working for Sena (Servicio Nacional de Aprendizaje) in Manizales, Colombia. I have generally taught small business owners on a one to one basis while Augusto has amplified the approach to successfully meet classroom needs. He noticed the need for a teacher's version and the following text owes much to his personal ideas and organization of the teaching method. I want to specially thank him for his assistance.

Other thanks go to Dr. Ramiro Rodas, who assisted Augusto in Manizales; Peter Fraser, the coordinator of the Peace Corps Small Business Program in Colombia; Carmen Lucía Montoya and Alba Lucía de Ramírez of the Corporación Financiera Popular, Robert Duncan of Peace Corps/Colombia, and many others.