Basic Accounting for Small Groups: With Exercises for Individual and Group Learning

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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.