Basic Accounting for Small Groups
Transcript of Basic Accounting for Small Groups
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Basicfor S
with Exercises for Individ
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First edition published by Oxfam UK and Ireland in 1992Second edition published by Oxfam GB, in association w ith Mango, in 2 003ISBN o 85598 473 2 Oxfam GB 2003A catalogue record for this publication is available from the British Library.All rights reserved. R eproduction, copy, transm ission, or translation of any part of thispublication may be made only under th e following conditions: with the prior written permission of the publisher; or
with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road,London WiP 9HE , UK, or from ano ther n ational licensing agency; or
for quotation in a review of the work; or unde r the terms set out below.This publication is copyright, but may be reproduced by any method without fee for teachingpurposes, but not for resale. Formal permission is required for all such uses, but normally willbe granted imm ediately. For copying in any other circumstances, or for re-use in otherpublications, or for translation or adaptation, prior written permission must be obtained fromthe pu blisher, an d a fee may be payable.
Available from Oxfam, c/o Th e Bo urnemou th Dorset, BH12 3YD, UKtel: +44 (0)1202 712933; fax: +44 (0)1202 712USA: Stylus Publishing LLC, PO Box 605 , Hetel: +1 (0)703 661 1581; fax: +1 (0)703 661 154For details of distributors and agents in the reswww .oxfam.org.uk/publications, or contact OxOxford OX2 7DZ, UKTel: +44 (0)1865 311 311; fax: +44 (0)1865 3 1 2Our w ebsite contains a fully searchable databaon-line ordering.Published by Oxfam GB, 274 Banbury Road, Oin association with M ango, 97A St Aldates, OxPrinted by Information Press, EynshamOxfam GB is a registered charity, no. 202 918
This book converted to digital file in 2010
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Oxfam GB Mango
Oxfam GB, founded in 1942, is a development, relief, and campaigning agencydedicated to finding lasting solutions to poverty and suffering around theworld. Oxfam believes that every human being is entitled to a life of dignity andopportunity, and it works with others worldwide to make this become a reality.From its base in Oxford in the United Kingdom, Oxfam GB publishes anddistributes a wide range of books and other resource materials for developmentand relief workers, researchers and campaigners, schools and colleges, andthe general public, as part of its programme of advocacy, education, andcommunications.Oxfam GB is a member of Oxfam International, a confederation of 12 agenciesof diverse cultures and languages which are comm itted to working for an endto injustice and poverty - both in long-term development work and at times ofcrisis.www.oxfam.org.ukwww.oxfam.org.uk/publications
Mango, founded in 1999, is a specmanagem ent support to non-governmAll of Mango's work aims to strengthand development operations. Mangofor international NGOs and for NGOruns training courses for NGO stafthat materials and training are approfinance staff.In addition, Mango maintains a rprofessionals who are available to woon placements lasting from two weekFinally, Mango is dedicated to raisingin the NGO sector. It advises on best pand evaluates major programmes.For further materials and information
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ContentsPreface viiAcknowledgements viiiUsing the activities at the end of each chapter ix1 Introd uctio n: why keep accounts - and who should keep them?
Why keep accounts? iWho keeps accounts? iWhat personal qualities should a treasurer have? 2Activities 3
2 Ded ding what your group's activities w ill cost 4Establishing your plans 4How to construct a budget 4Breaking down the budget 6Budgets and price increases 8Keeping to the budget 9Key points of this chapter 9Activities 10
3 Records of money coming in and going out 17Recording the money 17Another method of presentation 21Rules to help you to control your cash 22Key points of this chapter 23Activities 24
4 Arranging your records to give moThe analysed cash book 33Key points of this chapter 35Activities 36
5 Bank accounts 40What the bank will offer 40How to account for bank accountsTransfers between cash and bank Points to remember w hen filling iTwo other methods of presentatioKey poin ts of this chapter 44Activities 45
6 Ensuring tha t your figures agree wRules to help you control your banKey poin ts of this chapter 58Activities 59
7 Summ arising the accounts 68Receipts 68Payments 70Putting it all together 71Key poin ts of this chapter 73Activities 74
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8 Summarising the accounts in more de tail 78How to improve the receipts and payments account 78Key points of this chapter 79Activities 80
9 Providing the inform ation that your group needs 8 1How much money is left? 81Regular reporting 81What does the statement show? 83Reporting from the beginning of the year to date 83Key points of this chapter 84Activities 85
10 Having the accounts checked 87Who is appointed to check the accounts? 87What happen s when the accounts are checked? 87Other checks 88Key points of this chapter 88Activities 89
11 Relations with donors 90Who are the donors? 90Approaches to donors 90Accounting requirem ents 91'Building block s'of accounting 91Reporting to people who have given you money 92Increases in workloads 92Key points of this chapter 92Activities 93
12 Regular financial tasks 94Daily financial tasks 94Weekly financial tasks 94Monthly financial tasks 95Annual /year-end financial tasks 9Key points of this chapter 97Activities 98
Appendix 1: Example of a receipts andAppen dix 2: Som e blank forms whichAppendix 3: Solu tions to activities 10Sugg estions for further reading 143Glossary of term s use d 144
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Preface
The thoug ht of taking on the responsibility for keeping fina ncial records fillsmany people with h orror. 'What does it all mean?', 'What do I do with all thesefigures}', and 'Where do I start}' are comm on reactions. But proper financialmanag ement can be the key to the success of a venture , whatever its size, andthe basic principles, being logical and consistent, are not difficult to apply -once they have been explained.If you are running a small group or project without any experience of keepingaccounts, this book is for you. It should help you to understand the basicrules and put them into practice with confidence. More detailed guidancewill be neede d in some cases, if (for example) you need to calculate profits ina trading operation. Such information is beyond the scope of this book; butif you have no other source of help, at least the system explained here willkeep your records in order.The first edition of this book was published in 1992. This second editionincludes questions and activities (together with solutions), based on a case-study, to give you a chance to practise the steps involved. This is intended tobuild your confidence before you move on to apply the lessons th at you havelearned to your own circumstances.
No currency has been quoted in any (we hope) it will be used in many dprinted in bold in the text and are expThis book is the result of many years' systems to international development gwhich the book describes, however, are It is hoped that it will be useful to any srecords of its financial transactions.
Basic Accounting for Small Groups / Preface
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Basic Accounting for Small Groups / Acknowledgements '
AcknowledgementsThanks are due to many people who have helped directly or indirectly in the Special thanks are due to Freda and Sproduction of this book. Freda Cammack, Jacques Lauruol, Terry Lewis, and support and enabled me to concentCatherine Robinson have read through drafts of the content of this second edition.edition and made invaluable suggestions. Also thanks are due to Peter Howlett,Stephen Lloyd, Gopal Rao, and many of Oxfam's staff, past and present, who John Cammackmade suggestions during the writing of the first edition. Thanks too, to Oxford, 2003Alison Beaumont who designed the book with care and ingenuity.
Many people who have participated in training events which I have facilitatedhave helped me, often unknowingly, to develop the material and my ownunderstanding of the ways in which people learn. I thank them too.
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Using the activities at the end of each chapterThis book is based on two fictitious case-studies. The first is Primary Health-Care Programme, featured in the main text; and the second is Training forDevelopment, on which the activities are based.The practical activities will be found at the end of each chapter. Their purpose isto build your confidence in keeping basic accounts in an imaginary context,and to develop skills which can be th en used in a real organisation.The length of these activities varies; you may be able to complete some ofthem in one session, for others you may need longer. Some of the activitiesare designed to go a little further than the text and encourage you to thinkthrough what the information mea ns, and how it might be used.
You willfind he solutions to the activitieto check if you have the right approacquestion before referring to the answerThe book aim s, by itself, to provide enformal qualifications to maintain a basare doing the activities on your own, yor a colleague who has some experiencyour mentor or adviser. Such a perscomplete the activities, and help you, if of this book allows.
Basic Accounting for Small Groups / Using the activities at the end of each chapter
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-
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Ahmhopeao
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BcA
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37/158
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40/158
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44/158
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8/7/2019 Basic Accounting for Small Groups
45/158
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8/7/2019 Basic Accounting for Small Groups
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8/7/2019 Basic Accounting for Small Groups
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60/158
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8/7/2019 Basic Accounting for Small Groups
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62/158
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64/158
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SOLUTIONSFORCHAPTER2
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SOLUTIONSFORCHAPTER2OLUTIONSFORCHAPTER2OLUTIONSFORCHAPTER2
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OLUTIONSFORCHAPTER3
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SOLUTIONSFORCHAPTER3
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SOLUTIONSFORCHAPTER3
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SOLUTIONSFORCHAPTER4
OLUTIONSFORCHAPTER4
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SOLUTIONSFORCHAPTER5
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SOLUTIONSFORCHAPTER5
OLUTIONSFORCHAPTER5
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SOLUTIONSFORCHAPTER5
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SOLUTIONSFORCHAPTER5SOLUTIONSFORCHAPTER5SOLUTIONSFORCHAPTER5
1
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