Change to Ukrainian interface versionChange to English interface versionChange to Russian interface versionHome pageClear last query resultsHelp page
Search for specific termsBrowse by subject categoryBrowse alphabetical list of titlesBrowse by organizationBrowse special topic issues

close this bookAccounting for the Microbusiness - A Teaching Manual (Peace Corps; 1975; 105 pages)
View the documentInformation
View the documentAcknowledgement
View the documentIntroduction
close this folderThe system
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
Open this folder and view contentsAids

Follow-up visits


a) Check Entries
b) Explain theoretical or practical misunderstandings
c) Check paper flow
d) Balance first Cash Book page


Visit the company as needed. Every other day at first.


Check entries... at first read every one


1.1 If error is found,
a. Ask why entry was made as it was.
b. Repeat theoretical argument behind the omission
c. Have him correct error and explain what he has done and why.


1.2 Common errors include ...
a. Entering payments from clients in the sales column,
b. Entering payments to suppliers in the raw materials column.
c. Addition and substraction in balances and summaries
d. Entering transportation, discount or commission expenses among "general expenses".
e. Forgetting to make all three entries on a credit transaction
f. Not entering a sale at time of delivery,
g. Entering either sales or purchases in the payments columns of the credit books.
NOTE In the Credit Books the second column is always for payments.


Check Paper Flow


Help Balance the first Cash Bock page ... he should do the rest.

to previous section to next section

[Ukrainian]  [English]  [Russian]