• Overview
• Basis of all systems
• Survival system
• Developing systems
  • Typical records
• Cash and accruals accounting
• Advances and loans
• Financial reports

• Case studies
• Resources

Developing systems

Everyone who handles money has to keep one or more written records listing the transactions. The Survival System is ideal during the early days of an emergency. But it does not provide accounts or financial reports for the programme.

You therefore need more developed systems as soon as possible, to actively manage the programme's finances. Ideally, you can choose your organisation's accounting system.

If your organisation does not have a system, consider:

• Either a Cash and Bank book.
• Or an Analysed Cash and Bank book.

Either of these books will then provide the basis for all other financial systems.  See Systems - resources for examples