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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

Credit sales book

NOTE: Reproduce without numbers for the lesson.

Amount Section

Date

Description

Voucher

Sale

Returns

Balance

7

2

Ideal Store

011

9, 000


9, 000

7

3

Fashion First

3,000

12,000



7

4

Bob's Shop

013

14, 000


26, 000

Individual Account Section

THE IDEAL STORE

Date

Description

Voucher

Sale

Returns

Balance

6

30

Initial Balance




- 0 -

7

2

Sale

011

9, 000


9, 000

7

5

Payment

103


8, 500

500

FASHION FIRST

Date

Description

Voucher

Sale

Returns

Balance

6

30

Initial Balance




3,500

7

2

Payment

101


2, 500

1, 000

7

3

Sale

012

3, 000


4, 000

BOB'S SHOP

Date

Description

Voucher

Sale

Returns

Balance

6

30

Initial Balance




2,100

7

1

Payment

100


1, 000

1,100

7

3

Sale

013

14,000


15, 100

Summary of Accounts Receivable

Date

Client

Voucher

Sales

Payment

Balance

6

30

Initial Balance




5, 600

7

1

Bob's Shop

100


1,000

4, 600

7

2

Ideal Store

011

9,000


13, 600

7

2

Fashion First

101


2, 500

11, 100

7

3

Fashion First

012

3,000


14, 100

7

3

Bob's Shop

0 1 3

14, 000


28, 100

7

5

Ideal Store

103


8, 500

19, 600