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

• Case studies
• Resources

Typical records (page 1 of 3)

The format and complexity of these records varies - as do their names - but they are all lists of money coming in (receipts) and money going out (payments). We refer to them as a group as "records". Individually we have called each one some sort of book or register. These records can be single or multiple sheets kept in a file or bound into a book.

The Basic financial record can be developed into any of the following "books":

Team member's cash book (also called Expense form or Advance justification sheet)

Used by a staff member who receives cash advances in order to make cash payments on behalf of the organisation.

It lists all receipts and payments in date order. You can also add budget codes for each transaction. Team member's cash book

Petty cash book

Used either by the staff member who is responsible for the Petty cash or the staff member who is responsible for larger cash receipts and payments for an office. Similar to a Team member's cash book but sometimes with separate pages for receipts and payments. Petty cash book