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Financial Control: Something About Terminology on Bookeeping

Oleh   /   Sabtu 15 September 2012  /   Tidak ada komentar

It is useful for you to understand the following terminology: accruals, audit, balance sheet, bank reconciliation, cash flow forecast, depreciation (also known as value reduction), financial statements (also known as Accounting statements), qualified audit report, variance report.

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Financial Control: Something About Terminology on Bookeeping

Sumber: Financial Control and Accountability Toolkit by Janet Shapiro (CIVICUS)

It is useful for you to understand the following terminology:

Accruals

Income or expenditure which is due in an accounting period, but not received or paid by the end of the period.

Audit

An independent assessment of the finances of the organisation by a qualified person(s).

Balance sheet

An accounting statement which lists what is owned (assets) and owed (liabilities) at a particular point in time.

Bank reconciliation

A method of confirming that an organisation’s accounting records agree with that of the bank as shown in the bank statement.

It is useful for you to understand the following terminology: accruals, audit, balance sheet, bank reconciliation, cash flow forecast, depreciation (also known as value reduction), financial statements (also known as Accounting statements), qualified audit report, variance report.

Cash flow forecast

A statement which forecasts the money coming into and going out of an organization over a period of time in the future. (See also examples, cash flow forecast.)

Depreciation (also known as value reduction)

A method of allocating the cost of a fixed asset over the period of time it is likely to be used. For example, a car might be depreciated over five years instead of being shown as a total expense in the year of purchase.

Financial statements (also known as Accounting statements)

These are produced at the end of an accounting period (e.g. a month or a year). Examples include an income and expenditure account and a balance sheet.

Qualified audit report

An auditor’s opinion showing a negative comment about the organisation being audited.

Variance report

The variance report gives the differences between budgeted and actual amounts and explains them.

CIVICUS: World Alliance for Citizen Participation is an international allianceestablished in 1993 to nurture the foundation, growth and protection of citizen actionthroughout the world, especially in areas where participatory democracy and citizens’freedom of association are threatened. CIVICUS envisions a worldwide community ofinformed, inspired, committed citizens in confronting the challenges facinghumanity.

These CIVICUS Toolkits have been produced to assist civil society organisationsbuild their capacity and achieve their goals. The topics range from budgeting,strategic planning and dealing with the media, to developing a financial strategy andwriting an effective funding proposal. All are available on-line, in MS-Word and PDFformat at www.civicus.org and on CD-ROM.

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