CUSTOMER SERVICE

01926 634501

Manual of Practical Management for Third World Rural Development Associations.

By Fernand Vincent
ISBN: 9781853394058
Written in a simple and direct style useful for training administrators of small groups or associations and those who manage development projects. Volume 2 of this guide covers all aspects of financing an association with annexes and a glossary.
£17.95

Manual of Practical Management for Third World Rural Development Associations. View Jacket

  • Synopsis
    Written in a simple and direct style useful for training administrators of small groups or associations and those who manage development projects. Volume 2 of this guide covers all aspects of financing an association. The second volume looks at all aspects of financial management for small development NGOs and associations. Financing an association and its activities is considered first including non-financial resources, fundraising and local financing. It suggests credit and savings as a way to reduce dependency on donors. It continues with how to organise savings and credit systems and how to manage money with accounting systems, budgets and cash flows. Financial management of small projects, accounting systems and profit and loss accounts are considered in more detail. Case studies and sample forms are given at the back. As in the first volume, the index aims to guide readers to the section they want using keywords. A glossary explains all the financial terms used. The book would be useful to small organisations with little experience of financial management or as a training resource. It is also a good introduction to some alternatives to donor funding.
  • Table of Contents
    INTRODUCTION
    Part I
    FINANCING AN ASSOCIATION
    AND ITS ACTIVITIES
    A. The non-financial resources at hand 2
    B. Internal financial resources 3
    C. Possibilities of local financing 4
    D. International fund-raising 5
    E. How to create flexible funds or revolving funds 12
    F. Planning for the end of aid 14
    ANNEXES
    1.1 List of persons/organisations who could support the
    Association
    1.2 Criteria for selection of projects
    1.3 Summary of a request for financial aid for a local project
    1.4 Summary of a project report to be forwarded when requesting
    financial aid
    1.5 (a) Specimen agreement between an Embassy and a local association
    to obtain finance for a small rural development
    project
    1.5 (b) Funds governed by Missions (Embassies) - Approval document
    of a project
    1.6 Profile of a report requesting funds or a rural development
    project
    1.7 List of addresses of donors
    1.8 Technical characteristics of flexible funds (SIX'S)
    1.9 Peasants of the Sahel innovate a new international aidsystem
    Part II
    SAVINGS AND CREDIT SYSTEMS
    A. A local level savings system 18
    B. Access to credit 22
    C. Collateral / Guarantee 28
    ANNEXES
    II. 1 Specimen Promissory Note
    11.2 Specimen Personal Guarantee
    11.3 Questionnaire to obtain a RAFAD Guarantee
    Part III
    SIMPLE ACCOUNTS, BUDGETS AND CASH-FLOWS
    A. The accounting system 30
    B. Accounting documents 31
    C. Keeping the books of accounts 32
    D. The budget 34
    E. Cash-flows 43
    F. Management of stocks 46
    G. Management of vehicles 49
    ANNEXES
    111.1 Specimen CASH Vouchers
    (a) Receipt for payment made by the Association
    (b) Receipt acknowledging payment made to the Association
    (c) Cash voucher
    111.2 Specimen BANK Documents
    (a) Opening of a Bank Account
    (b) Cheques: crossed, nominative, bearer
    (c) Debit Note
    (d) Credit Note
    (e) Transfer Order
    111.3 OOODS Account Vouchers
    (a) Order Form
    (b) Delivery Form
    (c) Invoice
    111.4 Example - a km. cost calculation of a Toyota van.
    Part IV
    MANAGEMENT OF SMALL PROJECTS
    A. Management of a cereal bank 54
    B. Management of a rice mill 60
    ANNEXES
    IV. 1 Determining the estimated stock of a Cereal Bank
    IV.2 Calculation of profit for a Rice Mill
    Part V
    ACCOUNTING SYSTEMS
    A. Keeping accounts 66
    B. Accounting procedures 67
    C. The accounting system of a development association 68
    D. Accounting methods 69
    E. Classification of accounts 71
    Part VI
    PROFIT AND LOSS ACCOUNTS
    A. Preliminary balance sheet 76
    B. The distribution of income and expenditure 78
    C. Depreciation 82
    D. Cost calculations 85
    E. Profit and loss account 88
    F. Final balance sheet 90
    ANNEXES
    VI. 1 Example of a Profit and Loss Account of an irrigation
    project for providing water to 10 hectares of riceland
    VI.2 Practical exercice "Accounting of a local association"
    Part VII
    FINANCIAL CONTROLS AND JUSTIFICATION
    OF EXPENSES RELATED TO GRANTS
    A. Justification of funds received from donors 94
    B. Financial control / auditing 96
    ANNEXES
    VII.1 Specimen of Accounting Documents submitted to donors
    (a) Coveting letter
    (b) Detailed Financial Statement
    (c) Summary of the financial assistance received
    VII.2 Cash Control Form
    VII.3 Bank Reconciliation Form
    VII.4 Expense Account
    VII.5 Inventory of Goods
    VII.6 Controls to be effected within an Association
    INDEX and GLOSSARY
  • Details
    Sub Title No
    Author Fernand Vincent
    Editor No
    Number of Pages 208
    Format Paperback / softback