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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
 

Alternative Acc/Rec section

Alternative Accounts Receivable Auxiliary Organization for those with client advances on orders.

CREDIT BOOK

AMOUNT SECTION:
As before, sales listed at time of delivery.

INDIVIDUAL SECTION:
Now divided into two sections (all advances and payments are first entered into the cash book).

ADVANCES

Date

Clients Order

Delivery

Advances

Balance

Aug. 8

Long John's ($1,800)

 

800

800

Aug. 11

Long John's

 

300

1,100

Aug. 15

Delivery

X

200

- 0 -

Aug. 17

The Intrepid ($2, 200)

 

800

800

DEBTORS

Date

Clients

Delivery

Pay meets

Outstanding
Balance

Aug. 15

Long John's - Delivered

X

 

500

Aug. 20

Final Payment

 

500

- 0 -

SUMMARY SECTION: ELIMINATED

ACCOUNT BOOK

ACCOUNTS RECEIVABLE

Date

   

Debtors

Balance

Aug. 1

Initial Balance

   

- 0 -

Aug. 31

From list

 

0

- 0 -

ACCOUNTS PAYABLE

   

+

+

-

 

Date

 

Advances A/R

Credit Purchases

Payments

Balance

Aug. 1

Initial Balance

     

1,400

Aug. 31

 

800

9, 200

7, 000

4, 400

Since 1961 when the Peace Corps was created, more than 80,000 U.S. citizens have served as Volunteers in developing countries, living and working among the people of the Third World as colleagues and co-workers, Today 6 000 PCVs are involved in programs designed to help strengthen local capacity to address such fundamental concerns as food production, water supply, energy development, nutrition and health education and reforestation.

Peace Corps overseas offices:

BELIZE
P. O. Box 487
Belize City

BENIN
B. P. 971
Cotonou

BOTSWANA
P. O. Box 93
Gaborone

CAMEROON
B P 817
Yaounde

CENTRAL AFRICAN REPUBLIC
B P 1080
Bangui

COSTA RICA
Apartado Postal
1266
San Jose

DOMINICAN REPUBLIC
Apartado Postal
1412
San Domingo

EASTERN CARIBBEAN
Including: Antigua, Barbados, Grenada, Montserrat, St. Kitts-Nevis, St. Lucia, St. Vincent, Dominica "Erin Court" Bishops Court Hill
P. O. Box 696-C
Bridgetown, Barbados

ECUADOR
Casilla 635-A
Quito

FIJI
P. O. BOX 1094
Suva

GABON
BP 2098
Libreville

GAMBIA, The
P. O. Box 582
Accra (North)

GUATEMALA
6a Avenida 1-46
Zona 2
Guatemala

HONDURAS
Apartado Postal
C-51
Tegucigalpa

JAMAICA
9 Musgrove Avenue
Kingston 10

KENYA
P. O. Box 30518
Nairobi

LESOTHO
P. O. Box 554
Maseru

LIBERIA
Box 707
Monrovia

MALAWI
Box 208
Lilongwe

MALAYSIA
177 Jalan Raja Muda
Kuala Lumpur

MALI
B P 85
Box 564

MAURITANIA
B P 222
Nouakchott

MICRONESIA
P. O. Box 336
Saipan, Mariana
Islands

MOROCCO
I, Zanquat Benzerte
Rabat

NEPAL
P. O. Box 613
Kathmandu

NIGER
B P 10537
Niamey

OMAN
P.O. Box 966
Muscat

PAPUA NEW GUINEA
P. O. Box 1790
Boroko

PARAGUAY
c/o American Embassy
Asuncion

PHILIPPINES
P. O. Box 7013
Manila

RWANDA
c/o American Embassy
Kigali

SENEGAL
B P 254
Dakar

SEYCHELLES
Box 564
Victoria

SIERRA LEONE
Private Mail Bag
Freetown

SOLOMON ISLAND
P. O. Box 547
Honiara

SWAZILAND
P. O. Box 362
Mbabane

TANZANIA
Box 9123
Dar es Salaam

THAILAND
42 Soi Somprasong 2
Petchburi Road
Bangkok 4

TOGO
B P 3194
Lome

TONGA
B P 147
Nuku' Alofa

TUNISIA
B P 96
1002 Tunis-Belvedere
Tunis

WESTERN SAMOA
P.O. Box 880
Apia

YEMEN
P. O. Box 1151
Sana'a

ZAIRE
B P 697
Kinshasa

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