Basic Accounting for Small Groups

With Exercises for Individual and Group Learning

By: John Cammack

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Paperback | 15 December 2003 | Edition Number 2

At a Glance

Paperback
160 Pages

Edition Type
Revised

Dimensions(cm)
29.69 x 21.01 x 0.86

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The success of any venture, whatever its size, depends on proper financial control. This book offers a step-by-step guide to basic accounting and financial management techniques. It is written in plain language for people who have no previous experience of accounting and book-keeping. Using simple case-studies the author shows how to: construct a budget and cash-flow forecast record and control cash payments, draw up an analysed cash book and a receipts and payments account, operate a bank account, prepare a budget and actual statement. In this second edition of the best-selling book, first published in 1992, each section is followed by summaries of key points and activities to practise the material covered. Solutions are also included. The systems described are not specific to development programmes. This book should be useful to any small group which needs to keep accurate records of its financial transactions.

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Non-Fiction Accounting & Finance Accounting Reference, Information & Interdisciplinary Subjects Interdisciplinary Studies Development Studies

Preface	p. vii
Acknowledgements	p. viii
Using the activities at the end of each chapter	p. ix
Introduction: why keep accounts--and who should keep them?	p. 1
Why keep accounts?	p. 1
Who keeps accounts?	p. 1
What personal qualities should a treasurer have?	p. 2
Activities	p. 3
Deciding what your group's activities will cost	p. 4
Establishing your plans	p. 4
How to construct a budget	p. 4
Breaking down the budget	p. 6
Budgets and price increases	p. 8
Keeping to the budget	p. 9
Key points of this chapter	p. 9
Activities	p. 10
Records of money coming in and going out	p. 17
Recording the money	p. 17
Another method of presentation	p. 21
Rules to help you to control your cash	p. 22
Key points of this chapter	p. 23
Activities	p. 24
Arranging your records to give more information	p. 33
The analysed cash book	p. 33
Key points of this chapter	p. 35
Activities	p. 36
Bank accounts	p. 40
What the bank will offer	p. 40
How to account for bank accounts	p. 40
Transfers between cash and bank	p. 41
Points to remember when filling in your bank book	p. 43
Two other methods of presentation	p. 44
Key points of this chapter	p. 44
Activities	p. 45
Ensuring that your figures agree with the bank's figures	p. 53
Rules to help you control your bank account	p. 57
Key points of this chapter	p. 58
Activities	p. 59
Summarising the accounts	p. 68
Receipts	p. 68
Payments	p. 70
Putting it all together	p. 71
Key points of this chapter	p. 73
Activities	p. 74
Summarising the accounts in more detail	p. 78
How to improve the receipts and payments account	p. 78
Key points of this chapter	p. 79
Activities	p. 80
Providing the information that your group needs	p. 81
How much money is left?	p. 81
Regular reporting	p. 81
What does the statement show?	p. 83
Reporting from the beginning of the year to date	p. 83
Key points of this chapter	p. 84
Activities	p. 85
Having the accounts checked	p. 87
Who is appointed to check the accounts?	p. 87
What happens when the accounts are checked?	p. 87
Other checks	p. 88
Key points of this chapter	p. 88
Activities	p. 89
Relations with donors	p. 90
Who are the donors?	p. 90
Approaches to donors	p. 90
Accounting requirements	p. 91
'Building blocks' of accounting	p. 91
Reporting to people who have given you money	p. 92
Increases in workloads	p. 92
Key points of this chapter	p. 92
Activities	p. 93
Regular financial tasks	p. 94
Daily financial tasks	p. 94
Weekly financial tasks	p. 94
Monthly financial tasks	p. 95
Annual/year-end financial tasks	p. 96
Key points of this chapter	p. 97
Activities	p. 98
Example of a receipts and payments account	p. 100
Some blank forms which you may find useful	p. 102
Solutions to activities	p. 107
Suggestions for further reading	p. 143
Glossary of terms used	p. 144
Table of Contents provided by Ingram. All Rights Reserved.

Basic Accounting for Small Groups

With Exercises for Individual and Group Learning

At a Glance

Paperback

Shipping

How to return your order

Defective items

You Can Find This Book In

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