ERIC Number: ED241780
Record Type: RIE
Publication Date: 1981-Mar
Reference Count: 0
Contabilidad para la Micro Empresa. Manual de Ensenanza (Accounting for the Microbusiness: A Teaching Manual). Appropriate Technologies for Development. Reprint No. R-23.
Ronan, Michael W.
This manual, the Spanish translation of a guide on accounting for microbusinesses, is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.) The first chapter of the manual is devoted to an overview of the nature and scope of the MICRON system. Included in a chapter on teaching the MICRON system are a detailed teaching plan; guidelines for conducting an introductory interview with small business owners; four lessons dealing with understanding and utilizing the MICRON system; and guidelines for installing the system, conducting follow-up visits, elaborating financial statements, and using financial statements. Examples of financial statements are provided. Covered in the remaining chapters are additional controls, odd entries, and didactic aids. (MN)
Descriptors: Accounting, Behavioral Objectives, Business Administration, Business Education, Business Skills, Classroom Techniques, Developing Nations, Followup Studies, Guidelines, Interviews, Lesson Plans, Postsecondary Education, Program Implementation, Recordkeeping, Records (Forms), Rural Development, Rural Education, Small Businesses, Teaching Methods, Volunteer Training, Volunteers
Publication Type: Guides - Classroom - Teacher; Translations
Education Level: N/A
Audience: Teachers; Practitioners
Authoring Institution: Peace Corps, Washington, DC. Information Collection and Exchange Div.
Identifiers: MICRON Accounting System
Note: For the English version of this document, see CE 038 583.