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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

Balance statement

Company:


Date:


Assets




Current




Cash on hand




Banks




Loans to employees




Receivables




Inventory




Short-term investments




Total Current Assets


____(a)


Fixed Assets




Investments




Machinery, equipment, tools, etc.




TOTAL ASSETS



____(1)

Liabilities




Current




Accounts Payable




Current Obligations




Total Current Liabilities


____(b)


Long Term




Accumulated Social Benefits




Bank Obligations




Finance Obligations




Others




TOTAL LIABILITIES



____(2)

Capital




Beginning Capital




Profit/Loss from previous years




Profit/Loss this year
(see P&L Statement)




TOTAL CAPITAL



____(3)

Working Capital


____(c)



1 - 2 = 3 = CAPITAL




a - b = c = WORKING CAPITAL