Accounting Policies And Procedures Manual For Ngos

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Consider which policies and procedures you should have in place Tips on customising your manual Understand the difference between a policy and procedure Use our financial policy and procedure manual template below as a starting point. The task of completing a full manual can be overwhelming, so. Church Policies and Procedures Manual Handbook. A Policies and Procedures manual is a reference guide for the church’s operations, functions, and staff duties. Policies tell who does what tasks and why those tasks must be done. Procedures give step-by-step instructions on how to do those tasks. Accounting Policies and Procedures Manual. Establishes ORGANIZATION NAME's policies in various financial-related areas and sets forth the procedures to be followed in adhering to those policies. This manual is to be used by ORGANIZATION NAME and its employees to assure.

Standardization, guidance, control systems for accounting staff.

DESCRIPTION

An accounting & finance manual supports the accounting & finance staff in carrying out their day-to-day work systematically and consistently. Such a manual may contain pertinent rules, guidelines or policies as well as organisational standards for corporate accounts. An accounting & finance manual should provide detailed information on various tasks and procedures, such as budgeting, bookkeeping, or preparing financial statements and reports.1

PURPOSE & LINK TO INTEGRITY

The overall purpose of an accounting & finance manual is to set out an organisation’s principles, policies and practices on all finance and accounting matters. An accounting & finance manual serves as an umbrella for more detailed tools relating to accounting & finance (such as External auditing and Reconciliation of accounting records, Computerised accounting, Accountability for expenditures.). Clear, transparent and understandable policies as well as defined responsibilities are essential to prevent fraud and misconduct in finance and accounting departments, but also to prevent misunderstandings and lack of consistency.

Specifically, an accounting & finance manual should:2

  • Standardise the way finance and accounts activities are carried out, in order to ensure consistency
  • Provide overall guidance to all staff of accounts and finance for smooth execution of their duties
  • Have in place an adequate system of internal controls that promotes a high level of compliance with a company’s / utility’s policies and procedures
  • Continuously review the internal control system to be able to meet the challenges of growth and globalisation

Accounting Policies And Procedures Ma…

Implement and maintain this system of control to assist the organisation to carry out its activities in an efficient and orderly manner, ensure adherence to management policies, safeguard the organisation´s assets, and secure the accuracy and reliability of its records.

KEY REQUIREMENTS

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  • Does your organisation already have accounting policies and procedures in place that can be included in an accounting & finance manual?
  • Does your organisation already have a clear organisational structure with designed roles and responsibilities in place?

HOW TO

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General accounting policies and proced…

An accounting & finance manual should include:3

  • Organisation’s values, mission and strategy
  • Key responsibilities and organizational structure
  • Detailed explanation of specific finance policies and corresponding procedures (i.e. budget planning, budget expenditure, financial statement, payroll, etc.)
  • Specific finance procedures (i.e. banking, accounting routines)
  • Chart of accounts
  • Additional information, i.e. examples, resources materials, checklists.

KEY GUIDING DOCUMENTS

UN HABITAT, 2008, Finance and accounts policies and procedures manual, United Nations Human Settlements Programme (UN HABITAT), Uganda

MANGO, 2012, Financial Management Essentials – A Handbook for NGOs, Management Accounting for Non-governmental Organisations (MANGO), UK

Accounting Policies Manual

FURTHER READINGS

MAF Europe, 2006, Finance and Related Matters Reference Book, MAF Europe, UK

Mosin, 2009, Sample accounting manual, Oesterreichische Entwicklungsbank und ATC Consultants, Austria

Accounting Policies And Procedures For Churches

FULL REFERENCES

General Accounting Policies And Procedures

  1. Investopedia, no year, Accounting manual, Investopedia (web), http://www.investopedia.com/terms/a/accounting-manual.asp; accessed 02.12.2015
  2. UN HABITAT, 2008, Finance and accounts policies and procedures manual, United Nations Human Settlements Programme (UN HABITAT), Uganda
  3. MANGO, 2012, Financial Management Essentials – A Handbook for NGOs, Management Accounting for Non-governmental Organisations (MANGO), UK