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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
 

Auxiliary cash on hand sheet

Date

Description

Deposit

Withdrawals

Balance

June 9

Initial Balance

   

100

 

Sale

50

 

150

 

Coffee

 

5

14 5

 

Purchase of glue

 

100

45

 

Sale

75

 

120

 

Sale

20

 

140

 

Loan to a worker

 

40

100

 

Payment from the Ideal Store

3,000

 

3,100

 

Groceries

 

600

2, 500

 

Deposited in Bank

 

2,400

100

 

TOTAL

3, 145

3, 145

 

Summary of account entries:

Sales

145

Personal Expenses

605

Payments

3,000

Raw Materials

100

   

Loan to employees

40

Credits

3,145

Deposits

2, 400

   

Debits

3, 145

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