Basic Accounting for Credit and Savings Schemes

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Oxfam, 1996 - Business & Economics - 94 pages
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A simple and practical guide for accountants and committee members of savings schemes, credit schemes, and combined credit and savings schemes. The guide assumes no previous knowledge of accounting, and explains all the principles and tasks relevant to financial management. It will be useful as a general introduction to basic accounting, as well as to credit control and stock control.

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Page 94 - Oxfam (UK and Ireland) publishes a wide range of books, manuals, and resource materials for specialist, academic, and general readers. For a free catalogue, please write to: Oxfam Publishing, 274 Banbury Road, Oxford OX2 7DZ, UK; telephone (0)1865...
Page 65 - In our opinion, the balance sheet gives a true and fair view of the financial position of the company as at December 31 20X6, in accordance with...
Page 50 - Inflation An increase in the general level of prices in an economy is called inflation.
Page 11 - There should also be a space for the signature of the person authorising the payment and the person receiving the money.
Page 19 - At the end of the month the column totals will show the total income received in each category during the month.
Page 73 - Otero, M and Rhyne, E (1994) The New World of Micro-enterprise Finance, Intermediate Technology Publications. Rogaly, B and Johnson, S (forthcoming, 1997) Financial Services and Poverty Reduction, Oxfam, Oxford. APPENDIX 1: A WORKED EXAMPLE Darfur revolving fund Information A farmers' cooperative in Darfur in the west of Sudan are operating a revolving fund selling seeds.

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About the author (1996)

Nicola Elliot was formerly Senior International Accountant at Oxfam UK and is now Head of Accounts at the Voluntary Service Overseas (VSO).

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