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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
 

Balance statement

Company:

 

Date:

 

Assets

     

Current

     

Cash on hand

     

Banks

     

Loans to employees

     

Receivables

     

Inventory

     

Short-term investments

     

Total Current Assets

 

____(a)

 

Fixed Assets

     

Investments

     

Machinery, equipment, tools, etc.

     

TOTAL ASSETS

   

____(1)

Liabilities

     

Current

     

Accounts Payable

     

Current Obligations

     

Total Current Liabilities

 

____(b)

 

Long Term

     

Accumulated Social Benefits

     

Bank Obligations

     

Finance Obligations

     

Others

     

TOTAL LIABILITIES

   

____(2)

Capital

     

Beginning Capital

     

Profit/Loss from previous years

     

Profit/Loss this year
(see P&L Statement)

     

TOTAL CAPITAL

   

____(3)

Working Capital

 

____(c)

 
 

1 - 2 = 3 = CAPITAL

   
 

a - b = c = WORKING CAPITAL

   
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