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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

Additional controls


By example show how auxiliary systems must meet particular needs.


Aids 32, 33, 34.


The following are three simple control systems. We urge all instructors to create similar ones to meet the auxiliary control problems of the Micro Industry,


Inventory Control - For the owner who wants to:
a) Study individual product movement
b) Have a "Cost of Goods Sold" for each product
c) Check against robbery
d) Control the amount of inventories.

1.1 Aid 32. This simple entry and withdrawal system must be applied to raw materials, work in process, finished goods, or all three.

1.2 It is as good as the people who make the entries.


Aid 33. Postdated Check Control System

2.1 This simple system is only applicable if the company has too many checks to remember.

2.2 It should indirectly create cash flow planning.


Aid 34. Use an Auxiliary Cash on Hand Book for the company with a lot of cash transactions.
Make summary entries into the CASH Book at end of day.