Financial Management for Development: Accounting and Finance for the Non-specialist in Development Organisations

This book is written for non-financial staff and members of governing bodies of NGOs who need to understand financial systems and statements, this book shows records and statements used within organisations and how these can be interpreted. The author uses a case study to explain how to: construct and monitor a budget, analyse the range of accounting records used internationally, interpret and raise questions about accounting statements, apply internal control questions to identify organisational weaknesses and how to utilise the audit process to achieve institutional development. International variations in terminology and format and a comprehensive glossary are shown in appendices.