Accounting for the microbusiness - A teaching manual (Peace Corps, 1975, 105 p.): Aids: Cash transactions

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

July 1	Payment from Bob's Shop Receipt # 100 - $1,000
July 1	Purchase of glue and nails for $500 Paid with check # 198612 Voucher # 864
July 1	Paid rent with check # 198613 of $1,800. Receipt # 374
July 1	Cash sale of $300, 00 Voucher # 200
July 1	Deposited $1,300 in the bank. Receipt # 18345
July 2	Loans to employees Cash voucher # 76 for $60
July 2	Received a payment from Fashion First of $2, 500 that was deposited in the bank. Receipt # 101
July 2	Payment to Stan's Hardware, $2,000, with check #198614. Receipt #098
July 3	Labor costs of $750 discounted to $600 with check #198615 due to loan payments of $130 and Social Security payments of $20. Voucher # 77
July 3	Paid Social Security $467. 00 with check # 198616.
July 5	Payment from The Ideal Store. Receipt # 103. $8,500 that was deposited in the Bank.
July 5	Paid to Zappa and Sons with check # 198617 for $ 1,117. Receipt # 0278.