Abstract:
This translated book - Financial Management for Development is composed of eleven chapters as follows:
Chapter one: the Budget
Chapter two: Cash Budgets
Chapter three: Accounting Records and the Receipts and Payments Account
Chapter four: Further Records kept to produce more Detailed Accounting Data
Chapter five: Income and Expenditure Account and the Balance Sheet
Chapter six: Adjustments in Preparing the Final Accounting Settlements
Chapter seven: Accounting for Commercial Organizations
Chapter eight: Interpretation of Accounting Statements
Chapter nine: Interpretation Toolkit
Chapter ten: Internal Controls
Chapter eleven: Audit of the Accounts
The aim of this research is to translate the first five chapters (Chapter one up to five) from the eleven chapters listed-above, as they represent the core of financial management topics particularly in development organizations. For the example, the book tackles: the budget and relevant planning, monitoring and auditing; the financial budget including preparation, analysis and updates; cash and bank financial records or books like advances register, petty cash, bank reconciliation, and receipts and payments account; records keeping including the journal and the ledger (double-entry book-keeping system) and trail balance; and
