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
Open this folder and view contentsThe system
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
 

Cash book

         

Bank

Cash on Hano

The credit accounts

 

Date

Description

 

# of Check

Debit
Deposits

Credit
Withdrawls

Balance

Debit
Deposits

Credit
Withdrawls

Balance

Cash
Sales

Client
Payments

Discounts from Salaries

Deduction
Soc. Sec.

Others

1

June 30

Initial Balancis

       

2500

   

350

         

2

July 1

Payment from Bob's Shop

Paca # 100

       

1000

 

1350

 

1000

     

3

July 1

Purchase of Glue and Nails

Voulnic # 864

198612

 

500

2000

               

4

July 1

Rent Payment

Rec # 374

198613

 

1800

200

               

5

July 1

Cash Sale

Voucher # 200

       

300

 

1550

300

       

6

July 1

Deposit from Cash on Nand

Rec # 18345

 

1300

 

1500

 

1300

250

         

7

July 2

Loans to Employees

Voucnir # 76

         

60

190

         

8

July 2

Payment from fashion first

Rec # 101

 

2500

 

4000

       

2500

     

9

July 2

Payment to Stan's Hardware

Rec # 098

198614

 

2000

2000

               

10

July 3

Labor Costs

Vouchee # 77

198615

 

600

1400

         

130

20

 

11

July 3

Social Security Payments

 

198616

 

467

933

               

12

July 5

Payment from the local Store

Rec # 103

 

8500

 

9433

       

8500

     

13

July 5

Payment to Zappa and Sons

Rec # 0278

198617

 

1117

8316

               

14

       

12300

6484

 

1300

1360

 

300

12000

130

20

 

15

                         

130

 

16

                         

12000

 

17

                         

300

 

18

                         

1360

 

19

                         

6484

 

20

                         

20294

Total Credits

21

                             

22

                             

23

                             

24

                             

25

                             

26

                             

27

                             

28

July 31

Final Balances at months end

   

17800

19467

833

1900

1860

290

4000

12000

130

20

 

29

                         

130

 

30

                         

12000

 

31

                         

4000

 

32

                         

1860

 

33

                         

19467

 

34

                         

37477

Total Credits

35

                             

36

                             

37

                             

38

                             

39

                             

40

                             

41

                             

42

                             

43

                             
   

The Debit Accounts

     

The Debit Accounts

               
 

Raw
Materials

Payments
to Suppliers

Loans to
Employees

Labor
Costs

Social
Benefit
Costs

General
Costs

Personal
Expenses

Interest
Payments

Liquidation
of DEBT

Fixed
Assets

Investments

Liquidation
of
Social Bene.

Commissions

Discounts

Transportation

         

1

                                       

2

                                       

3

300

                                     

4

         

1800

                           

5

                                       

6

                                       

7

   

60

                                 

8

                                       

9

 

2000

                                   

10

     

750

                               

11

       

467

                             

12

                                       

13

 

1117

                                   

14

5000

3117

60

750

467

1800

                           

15

3117

                                     

16

60

                                     

17

750

                                     

18

467

                                     

19

1800

                                     

20

1300

Cash on Hand Deposits

                               

21

12300

Bank Deposits

                                   

22

20294

Total Debits

                                   

23

                                       

24

                                       

25

                                       

26

                                       

27

                                       

28

2500

3117

60

3800

467

1800

4700

333

1000

                     

29

3117

                                     

30

60

                                     

31

3800

                                     

32

467

                                     

33

1800

                                     

34

4700

                                     

35

333

                                     

36

1000

                                     

37

1900

Cash on Hand Deposits

                               

38

17800

Bank Deposits

                                   

39

37477

Total Debits

                                   

40

                                       

41

                                       

42

                                       

43

                                       
to previous section to next section

[Ukrainian]  [English]  [Russian]