 | | 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 |
|
Sales voucher
|
Voucher No. 17 |
Date: June 30, 1975 |
|
Mr. David Rosson |
|
|
Address |
62 Walbridge Road |
|
Payment Terms |
50% down/the balance in 60 days |
|
No. |
Units |
Article |
Unit Value |
Total |
|
1 |
6 |
Boys Shirts Ref. 3212 |
1. 00 |
$ 6. 00 |
|
2 |
12 |
Boys Shirts Ref. 2406 |
1.00 |
12. 00 |
|
|
|
Total |
$18. 00 |
|
Paid $9. 00 |
Balance |
$9. 00 |
|
Check x |
Cash |
|
|
|
Salesman Leslie Dow |
