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close this bookAccounting for the Microbusiness - A Teaching Manual (Peace Corps, 1975, 105 p.)
View the documentInformation
View the documentAcknowledgement
View the documentIntroduction
close this folderThe system
View the document(introduction...)
View the documentThe preliminary interview
View the documentLesson # 1
View the documentLesson # 2
View the documentLesson # 3
View the documentLesson # 4
View the documentInstallation of the system
View the documentFollow-up visits
View the documentMonth end financial statements
View the documentAnalysis
View the documentThe financial statements
View the documentAdditional controls
View the documentOdd entries
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


The following accounting system was developed in the spring and summer of 1975 in the Pereira, Colombia, regional office of the Corporaciinanciera Popular. It is the result of the many Peace Corps Colombia Volunteers who preceeded me, as I have only studied and consolidated the systems and ideas of others who often worked in isolation without the benefit of each others work or host country national support.

On this last point, I consider myself very fortunate to have worked with Drs. Alvaro Tribin A. and Guillermo Ramz Ramz of the Corporaciinanciera Popular. Their initial faith and continual support have been key in providing the time and flexibility needed to develop, test and promote the system.

This particular manual is the second of two efforts. The first, "Contabilidad pare la Pequempresa: Un Sistema Nuevo " is only available in Spanish and is intended to be a reference and self-learning text for the small businessman. It gives a more detailed approach to understanding and using the accounting system but does not attempt to explain teaching procedure or methodology.

The idea for this work is that Augusto A. Noronha a Volunteer working for Sena (Servicio Nacional de Aprendizaje) in Manizales, Colombia. I have generally taught small business owners on a one to one basis while Augusto has amplified the approach to successfully meet classroom needs. He noticed the need for a teacher's version and the following text owes much to his personal ideas and organization of the teaching method. I want to specially thank him for his assistance.

Other thanks go to Dr. Ramiro Rodas, who assisted Augusto in Manizales; Peter Fraser, the coordinator of the Peace Corps Small Business Program in Colombia; Carmen LucMontoya and Alba Lucde Ramz of the Corporaciinanciera Popular, Robert Duncan of Peace Corps/Colombia, and many others.