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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

Cash transactions

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.