ترجمة الصفحات من(3-59) من كتاب الإدارة المالية لاغراض التنمية المحاسبية والتمويل للمتخصصين بغيرها من منظمات التنمية

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