
| Accounting for the microbusiness a teaching manual - A Handbook for Volunteers |
| Information |
| Acknowledgement |
| Introduction |
| The system |
![]() | 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 |