Basic Accounting for Small Groups

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First edition published by Oxfam UK and Ireland in 1992Second edition published by Oxfam GB, in association w ith Mango, in 2 003ISBN o 85598 473 2 Oxfam GB 2003A catalogue record for this publication is available from the British Library.All rights reserved. R eproduction, copy, transm ission, or translation of any part of thispublication may be made only under th e following conditions: with the prior written permission of the publisher; or

with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road,London WiP 9HE , UK, or from ano ther n ational licensing agency; or

for quotation in a review of the work; or unde r the terms set out below.This publication is copyright, but may be reproduced by any method without fee for teachingpurposes, but not for resale. Formal permission is required for all such uses, but normally willbe granted imm ediately. For copying in any other circumstances, or for re-use in otherpublications, or for translation or adaptation, prior written permission must be obtained fromthe pu blisher, an d a fee may be payable.

Available from Oxfam, c/o Th e Bo urnemou th Dorset, BH12 3YD, UKtel: +44 (0)1202 712933; fax: +44 (0)1202 712USA: Stylus Publishing LLC, PO Box 605 , Hetel: +1 (0)703 661 1581; fax: +1 (0)703 661 154For details of distributors and agents in the reswww .oxfam.org.uk/publications, or contact OxOxford OX2 7DZ, UKTel: +44 (0)1865 311 311; fax: +44 (0)1865 3 1 2Our w ebsite contains a fully searchable databaon-line ordering.Published by Oxfam GB, 274 Banbury Road, Oin association with M ango, 97A St Aldates, OxPrinted by Information Press, EynshamOxfam GB is a registered charity, no. 202 918

This book converted to digital file in 2010


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Oxfam GB Mango

Oxfam GB, founded in 1942, is a development, relief, and campaigning agencydedicated to finding lasting solutions to poverty and suffering around theworld. Oxfam believes that every human being is entitled to a life of dignity andopportunity, and it works with others worldwide to make this become a reality.From its base in Oxford in the United Kingdom, Oxfam GB publishes anddistributes a wide range of books and other resource materials for developmentand relief workers, researchers and campaigners, schools and colleges, andthe general public, as part of its programme of advocacy, education, andcommunications.Oxfam GB is a member of Oxfam International, a confederation of 12 agenciesof diverse cultures and languages which are comm itted to working for an endto injustice and poverty - both in long-term development work and at times ofcrisis.www.oxfam.org.ukwww.oxfam.org.uk/publications

Mango, founded in 1999, is a specmanagem ent support to non-governmAll of Mango's work aims to strengthand development operations. Mangofor international NGOs and for NGOruns training courses for NGO stafthat materials and training are approfinance staff.In addition, Mango maintains a rprofessionals who are available to woon placements lasting from two weekFinally, Mango is dedicated to raisingin the NGO sector. It advises on best pand evaluates major programmes.For further materials and information


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ContentsPreface viiAcknowledgements viiiUsing the activities at the end of each chapter ix1 Introd uctio n: why keep accounts - and who should keep them?

Why keep accounts? iWho keeps accounts? iWhat personal qualities should a treasurer have? 2Activities 3

2 Ded ding what your group's activities w ill cost 4Establishing your plans 4How to construct a budget 4Breaking down the budget 6Budgets and price increases 8Keeping to the budget 9Key points of this chapter 9Activities 10

3 Records of money coming in and going out 17Recording the money 17Another method of presentation 21Rules to help you to control your cash 22Key points of this chapter 23Activities 24

4 Arranging your records to give moThe analysed cash book 33Key points of this chapter 35Activities 36

5 Bank accounts 40What the bank will offer 40How to account for bank accountsTransfers between cash and bank Points to remember w hen filling iTwo other methods of presentatioKey poin ts of this chapter 44Activities 45

6 Ensuring tha t your figures agree wRules to help you control your banKey poin ts of this chapter 58Activities 59

7 Summ arising the accounts 68Receipts 68Payments 70Putting it all together 71Key poin ts of this chapter 73Activities 74


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8 Summarising the accounts in more de tail 78How to improve the receipts and payments account 78Key points of this chapter 79Activities 80

9 Providing the inform ation that your group needs 8 1How much money is left? 81Regular reporting 81What does the statement show? 83Reporting from the beginning of the year to date 83Key points of this chapter 84Activities 85

10 Having the accounts checked 87Who is appointed to check the accounts? 87What happen s when the accounts are checked? 87Other checks 88Key points of this chapter 88Activities 89

11 Relations with donors 90Who are the donors? 90Approaches to donors 90Accounting requirem ents 91'Building block s'of accounting 91Reporting to people who have given you money 92Increases in workloads 92Key points of this chapter 92Activities 93

12 Regular financial tasks 94Daily financial tasks 94Weekly financial tasks 94Monthly financial tasks 95Annual /year-end financial tasks 9Key points of this chapter 97Activities 98

Appendix 1: Example of a receipts andAppen dix 2: Som e blank forms whichAppendix 3: Solu tions to activities 10Sugg estions for further reading 143Glossary of term s use d 144


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Preface

The thoug ht of taking on the responsibility for keeping fina ncial records fillsmany people with h orror. 'What does it all mean?', 'What do I do with all thesefigures}', and 'Where do I start}' are comm on reactions. But proper financialmanag ement can be the key to the success of a venture , whatever its size, andthe basic principles, being logical and consistent, are not difficult to apply -once they have been explained.If you are running a small group or project without any experience of keepingaccounts, this book is for you. It should help you to understand the basicrules and put them into practice with confidence. More detailed guidancewill be neede d in some cases, if (for example) you need to calculate profits ina trading operation. Such information is beyond the scope of this book; butif you have no other source of help, at least the system explained here willkeep your records in order.The first edition of this book was published in 1992. This second editionincludes questions and activities (together with solutions), based on a case-study, to give you a chance to practise the steps involved. This is intended tobuild your confidence before you move on to apply the lessons th at you havelearned to your own circumstances.

No currency has been quoted in any (we hope) it will be used in many dprinted in bold in the text and are expThis book is the result of many years' systems to international development gwhich the book describes, however, are It is hoped that it will be useful to any srecords of its financial transactions.

Basic Accounting for Small Groups / Preface


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Basic Accounting for Small Groups / Acknowledgements '

AcknowledgementsThanks are due to many people who have helped directly or indirectly in the Special thanks are due to Freda and Sproduction of this book. Freda Cammack, Jacques Lauruol, Terry Lewis, and support and enabled me to concentCatherine Robinson have read through drafts of the content of this second edition.edition and made invaluable suggestions. Also thanks are due to Peter Howlett,Stephen Lloyd, Gopal Rao, and many of Oxfam's staff, past and present, who John Cammackmade suggestions during the writing of the first edition. Thanks too, to Oxford, 2003Alison Beaumont who designed the book with care and ingenuity.

Many people who have participated in training events which I have facilitatedhave helped me, often unknowingly, to develop the material and my ownunderstanding of the ways in which people learn. I thank them too.


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Using the activities at the end of each chapterThis book is based on two fictitious case-studies. The first is Primary Health-Care Programme, featured in the main text; and the second is Training forDevelopment, on which the activities are based.The practical activities will be found at the end of each chapter. Their purpose isto build your confidence in keeping basic accounts in an imaginary context,and to develop skills which can be th en used in a real organisation.The length of these activities varies; you may be able to complete some ofthem in one session, for others you may need longer. Some of the activitiesare designed to go a little further than the text and encourage you to thinkthrough what the information mea ns, and how it might be used.

You willfind he solutions to the activitieto check if you have the right approacquestion before referring to the answerThe book aim s, by itself, to provide enformal qualifications to maintain a basare doing the activities on your own, yor a colleague who has some experiencyour mentor or adviser. Such a perscomplete the activities, and help you, if of this book allows.

Basic Accounting for Small Groups / Using the activities at the end of each chapter


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ohreemsfoyowgo

Dynaa

D

TKCMP

1Mapmsoch

2Bac

rev

3Wredwdasom

cmnnagnonhchabb

4Tcheshdaehchbbawhhaucham

5Moohchbaoddwhmesreefomhba

6Pugnc

Weynaa

I 2 3Aafoasommohgooc

hchbbaanhau

Tsshdbdadeemewahcheshdbpe

Posannc

UehredoosanpmsaamsdSoncopec

hw

am owym

D

TKCMP


106/158

Mohynaa

DTKCM

1Euehhchbabbaeuode

2Eeaosanemfomhbsaemsnaenunhbb(oemebcg

ineeasanod

3Peeabre

aooaeybbwhhbsaem(opb

4Fowuaqorasbhsre

ao

5Emnhdasoaamsa

osaaeuehhhba

efoaored

Rmnhwhnpdbha

6Taoaeaopehowymfomehomhsaremnocahm

bee

7Whhmhya

shbcmeepoasaemohb

cmewhaurepsa

pms(Smgomdhsefeyfoemeeywohemh)Aneohsa

ingeauudeeTsaemshdbpeeohm

mcme

8Uehchowfoeaaaaon

9Podareanomoreebd

Msuehd

aeaweoac

navehh

aefun

BcA

nfoSmGo1Rafnaak

9


107/158

BcA

nfoSmGo

1R

afnaak

9

A

ye

naa

DTKCM

1EuehhchbabbaecmeeyuodeInuemfomhfnmhsbsaem

Peehbre

aoboeha

saefns

2UehredoosanpmsaamsdTyoeuehhaekoamnmm

Peeasoosanemahye

3Emnaosanamsa

osaaeuehhhba

efoaored

boehyeRmnhwhnredha

4Poafnyebaausaem

5Peeha

repsapmsa

ohwhamnne

6Euehhm

mcmeansan

emnaofoha

s(ngmboe

theohy

7Charedaefenodahhdmskyobreebhemnaoaeaae

8Cuhspoahmaefohemnooha

s

9FowuapnsrasbhemnaoPehaacep

ohm

mcme

Ddaaon

aareuohemnaoscms

1Rewhfnasyemnomomegayaman

yc

Idyaw

afn

womohm

1Hha

saobhm

mcmeaha

gomn(oshd

1EuehhCohm

mcmeahemnaohsgocohrepsa

pmsa

Khsdmnasepa

1Sacoaareohgosaveodaa

eswmgbneee

1Podaaonomoreebd

1Peeabachowfoena

fony


108/158

Kpnsothschpe

Ismaocmeefnaakmhcyaahrg

tm Dyaknupodncheunhhchab

baeuemonhchbaapnug

inc

Weyaknuachcbasogommpm

oosanncam

moredom

own

am

d

Mohyaknuunchabredapen

abe

aosaemm

nm

a

a

osanncpenab

aausaem

unhchowfoeapodnnomoree

tod A

yeaknuunaredangn

osana

penafnb

aausaem

aha

repsapmsa

annawkn

whhemnaoafoownuhsohrem

o

hnha

sfomyaosnceod

a

ohneeepepodnohnomood

a

penhb

achowfoefohfohmny

BcA

nfoSmGo1Rafnaak

9


109/158

9

AveoC

e1awsoP

Mohy

Lshn

aa

hs

dbpomeahoowin

inevs

Dy

A

yahye

Wey

Higgoa

a

a

thaepoenhgooogsowheywok

thaea

whcaenceyu

a

bs

db

Tna

hwh

a

cdbcmpee


110/158

A

ce 9


111/158

BcA

nfoSmGo

A

xEmeoarepsapma

1

Anx1Emeoarepsanpmnao

(wiha

neacmpavgursohpoy

WaedCm

yCnrG

A

RpsaPmsA

ohpo1A2to3Mc2

Lys

Ne

Am

Taam

am 36

33

24

57

64

31

62

35

59 9 2 4

10 6

55

Rps

Onba1A2

Domega

D

o

F Tareps

Pmes

Pc

oepme

Taeosna

Sae

Maeas

Tacs

Roce

Eecy

Waecg

Occs

-ee

-pnnpasaoy

-bcg

Tapmes

1 2 3 4 5 6 7 6 8

60 33

37 61 18 4

0 87 38 77 8 3 5 9 1

89 71

80

89

Conba3Mc2

72 97


112/158

Neoha

6Roceawecgc

hpo1A2o3Mac2

1TdomegawgvbhE

oD

meoh

pc

onwepmesasne4

2D

oevom:

DomeTu

CoavSsA

ao

RaAsaF

Ta

Amo 50 1

310

33

3Fnu80pdna

oJ2

4Pc

oxasepme

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Ta

C 42 18 61

7Eecypdso1mohAoFuys

emaehhMaccgwb70p

enJ

8Te

pmenu30owmoheana

9Bewocbamoshda3Mac2

Amo

Ta

amo

Ba

nc

3Mac

6

Ba

ncea

3Mac

37

Ba

nd

a

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53

Taoccead

a

s

97

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nsna

3Mac

-eameoohpoeoase

12

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5

18

Ta

16

5Amo

aeeosna

soheueameoh

ohpoeoaseahaoepme

BcA

nfoSmGoA

xEmeoarepsapma

1


113/158

BcA

nfoSmGoA

x2Bafom

1

Anx2Smbanfomwchyomfnuu

Fge4Ac

owoe

oma

PO

M

CNN

TaA

M

GNO

TaB

MoasaomohC

PuoamocminnA

L

oamognoB

M

aeomohCAB


114/158

Fge4Aaycabb

omaepssd

DeDas

Onba

Tas

Rp

nmb

C amo

B amo

BcA

nfoSmGoA

x2Bafom

1


115/158

BcA

nfoSmGoA

x2Bafom

1

Fge4Aaycabb

omapmessd

DeDas

Tas

Pme

nmb

C nmb

C amo

B amo

Conba


116/158

Fge5Acc

oma

Chcoedaa

Dnmno

Ne

Cn

Tachced

Chbbaa3J

Den(a

*Aotanrdnaden

C

edb

De

A

db

De

mupeb

Nm

X X X X X X X X X X

es

Tavu

= = = = = = = = =

BcA

nfoSmGoA

x2Bafom

1


117/158

BcA

nfoSmGoA

x2Bafom

1

Fge5Ab

e

aosaemeoma B

R

LAOSTMEAA

Ta

Am

am

Bbaa

(ombsaem

[A

Lc

nynunhbsred

-c

nm

-c

nm

-c

nm

[B

Soa

[AB

Pu

empdnbnynunhbsred

-pnnreee

-pnnreee

[C

Banbba

(gosowred


118/158

en C\Jx

LJ

to

Y-3_lo(0(AZO

O0)

to

u

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o

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o0)0)zoI-3JOM

COZoH3

(0zo

O(0


119/158


120/158

2Ddnwyogosavtewco

Pbeaws

M

cminn

gas

feoann

seomaeas

M

gno

sae

oce

foemeeecyweaam

o

tannv

epmae

tannepme

M

cminn

Iem

D

meoE

osauga

Ga1

Ga2

Foann

Seomaeas

Taomocminn

M

gno

Iem

Codnossay

Aminsaossay

Pmeans

Oce

Eecyweee

Tannmaeas

Oce

nuna

e

Taaammoo

Hreoannoms

Ocepme

Tannepme

Taomogno

Amo 2

030

40

60 12

12

Amo 1

0 90 20

10

10 60 1

010

20

10

10

10

Dee

52

SOLUTONSFORCHAPTR2SOLUTONSFORCHAPTR2SOLUTONSFORCHAPTR2

1


121/158

SOLUTIONSFORCHAPTER2

OLUTIONSFORCHAPTER


1

Ne

(a

onomaoweaaehnecdnu

moeda

1Fnscrmeoagas

2Foannb

o1cspmohpon50e

3Seomaeasb

osewh10pmoh

4Codnossaya100pynuemposa

5Aminsaossaya900pynuemposa

6Pmeansoa600py

nunemposa

7Fxcaooyse

8A

eecycgo700pucmbnweaee

cs

o100

9Tannmaeas1cspmoha50pcs

1Oce

a

eo500puohcsa70pmoh

1Taaammoocsb

ovpea30epmoh

1Hreoannomsn

ovcspmoha30e

Oh

ammoopodbanowogso

1Ocepmeod

a50s

crsa20ncn

a70aounueooc850

1Tannepmeohpoeosase480vdaeeso

300aoepme320

Ad

sqomignuhoown

Whshbsohemae

Aehemaeanneesc

Fhwoaehdscmmieohpoe?

Whwhmo

bev

Aehsaesmiaoohogso

Wih100nn

osauepmebeun

(200gae200pa

s

noepme

Whshaounue?

Inomaoobpod

Abewohccaooeb

em.Tne

inAvy23podhs

Fhnea

ohb

ouyau

ems

Ac

owoe

opecw

mowbeva

pd

Wreemaeomsesohcoocaann

epmefaae


122/158

Fge5TannoDomec

owoe

o1J

yo3Dm

M

CNN

Dsauga

Ga

d

1

Ga

d

2

Foann

Seomaeas

TaA

M

GNO

Codnossay

Aminsaossay

Tanssae

Oce

Eecyweee

Tannmaeas

Oce

na

Taammoo

Hreoannoms

Ocepme

Tannepme

TaB

MoasaomohC

PuoamocminnA

L

oamognoB

M

aeomohCAB

JA

20

10 55 1 4

6 10 7 20 60 70 5 7 15 17 10

10

42 0

46

42 3

F 55 1 56 10 7 20 5 7 15 17 82 3 56 82 (23

M 55 1 56 10 7 20 25 5 7 15 17 17

(23 56 1

7(74

A 55 1 56 10 7 20 5 7 15 17 82 (74 56 82

(11

M 10 55 1 2

6 10 7 20 5 7 15 17 82(11 2

6 82 22

JU 40 55 1 4

6 10 7 20 60 25 5 7 15 17 17 22 4

617

31

JU 55 1 56 10 7 20 5 7 15 17 82 31 56 82 2

4

A 55 1 56 10 7 20 5 7 15 17 82 24 56 82 28

S 55 1 56 10 7 20 25 5 7 15 17 17

28 56 1

726

O 55 1 56 10 7 20 5 7 15 17 82 26 56 82 1

0

N 55 1 56 10 7 20 5 7 15 17 82 10 56 82 1

3

D 55 1 56 10 7 20 25 5 57 15 17 17

13 56 1

7 52TOA

20

30

40

60 12 1

210 90 2

010

10 60 1

010

20

10

10

10

SOLUTIONSFORCHAPTER2SOLUTIONSFORCHAPTER2SOLUTIONSFORCHAPTER2

1


123/158

SOLUTIONSFORCHAPTER2OLUTIONSFORCHAPTER2OLUTIONSFORCHAPTER2

1

Poems

OdawponFuyMacaA

Lgamosomonh

aenhy

Suo

Cahdsswhmhc

owoe

aa

ihcdphgaee

Lahpenomognoos

ahncd

bpdaeoempeepme

Inhspbeao

hbna

swhm

thc

owoe

aaa

oaempayoda

fohpoFuyoA

Ascdhpbyoempaynnsmeo

spumonaemoh

Td

mas

danhpc

oepmewc

mabpbehwepoammesnd

ohn

thepmenpaT

d

mabwnopgasee

iuaeaae

SFge5


124/158

3Rodomcomnnangno

Fge5TannoDomecb

De

1J 1J 4J 4J 4J 7J 7J 9J 1J

1J

1J

1J

1J

2J

2J

2J

3J

Das

Onba

Foann

Foann

Pc

osaoy

Pc

od

Po

n

Pc

oannmaeas

Pc

osaoy

Hreoannoms

Seobe

Pc

oncn

Foann

TaCodno

Seomaeas

Pc

oocems

Seobe

Conba

Camo IN

13 282

131 2

Camo O 4 10 2 9 2 4 7 3 2

Ba

013 41 37 27 25 16 13 9 9 2 16 13 13 10 11 11

Nesu

oswhbaahbnnaeohmohHehonbaszob

hssanwogso


OLUTIONSFORCHAPTER3


1


125/158


1

Fge5

Fge5

TNNGFOD

OME

RpnmI

De1Jny

Am

lJOO.OO


DcpoFeotrann

RvdbACahe

TNNGFOD

OME

Rpnm2

De4Jny

Amu

280


DcponFeotrann

RvdbACahe

Fge5

TNNGFOD

OME

RpnmJ

De1Jny

Am

20


DcpoSeobe

RvdbACahe


126/158

Fg5

TNNGFOD

OME

Rpnm4

De1Jny

Am

10


DcpoFeotrann

RvdbACahe

Fge5 T

NNGFOD

OME

RpnmJ

De2J

A

lOO


DcpoSeomaeas

RvdbACahe

Fge5 T

NNGFOD

OME

RpnmO

De2Jny

Am

20


DcpoSeobe

RvdbACahe


OLUTIONSFORCHAPTER3

OLUTIONSFORCHAPTER3

1


127/158



OLUTIONSFORCHAPTER3

1

Fge5TannoDomecb

nunrepnmbcumn

De

1Ja

1Ja

4Ja

4Ja

4Ja

7Ja

7Ja

9Ja

1Ja

1Ja

1Ja

1Ja

1Ja

2Ja

2Ja

2Ja

3Jn

Das

Onbae

F

oann

F

oann

Pcheosaoy

Pcheod

Poon

Pcheoannmaeas

Pcheosaoy

Hreoannoms

Seobe

Pcheoncan

F

oann

Ta:Codno

Seomaeas

Pcheosmaocetems

Seobe

Conban

Rpnmb 1 2 3 4 5 6

ChamoIN

13 282

131 2

Chamo O

4 10 2 9 2 4 7 3 2

Ban

013 41 37 27 25 16 13 9 9 2 16 13 13 10 11 11


128/158

Fge5TannoDomecb

R

PS

De 1Ja 1Ja 4Ja 1Ja 1Ja 2Ja 2Ja

Das

Onbae

F

oann

F

oann

Seobe

F

oann

Seomaeas

Seobe

Ta

Rpnmb 1 2 3 4 5 6

Ch

amo

013 28

213

1 255

PMS

De

4Ja

4Ja

7Ja

7Ja

9Ja

1Ja

1Ja

1Ja

2Ja

Das

Pcheosaoy

Pcheod

Poon

Pcheoannmaeas

Pcheosaoy

Hreoannoms

Pcheoncan

Tae:Codno

Pcheosmaocetems

Ta

Pmennmb P P P P P P P P P

Ch

amo 4 10 2 9 2 4 7 3 2 44

Conban

3Jny

11


1


129/158


OLUTIONSFORCHAPTER3

OLUTIONSFORCHAPTER3

1

Fge5TannoDomeccencba3J

y

Dmno

Ne Cn Tachce

Chbbaa

Dee(a

2O

X

5

x

IO

X

I

X

5

x

IO

X

3Jy

Nm 1 8 1 3 * 2

TaVu

=

2

=

4

=

IOO 3 8

=

2 11 113

*Aorednadee

Tchhbreceahrepshbc

Ahssasmamnaosoba

Aneohdeehbmnhchbaahsb

thgoe

Ceb

Aeb

AChe

AMa

De

De

3Jy

3Jy

1

b R

csdbaseapbenpacts

beokhnnao

c

doseohpemis

akhamoochdoaminmum.

2a R

hgoe

n

okwaana

a

pbefyaeunoom

Tsaowmamum

tmeoyoasmoeu

3c R

Neapmesmubeeeoaso

psoaoopoehceompeeop

Iwdbsbeoeehhemsnhb

boemanpmeoob

4c R

snepssabcnacowcsd

awboow


130/158

4Aannyoreodtogvmenomo

ty b

cum

Oh

a

ueps

pmseps


OLUTIONSFORCHAPTER4

OLUTIONSFORCHAPTER4

1


131/158


OLUTIONSFORCHAPTER4

OLUTIONSFORCHAPTER4

1

Fge5TannoDomeay

cb

epssd

De

1Ja

1Ja

4Ja

1Ja

1Ja

2Ja

2Ja

Das

Onbae

F

oann

F

oann

Seobe

F

oann

Seomaeas

Seobe

Tas

Rp

nmb 1 2 3 4 5 6

Ch

amo

013

28 2

13 1 2

55

Onn

ban

0 0Gans from d

s 0Fo

trann 13 28 13 54

Seo

maeas 2 1 2 6

Oh reps 0


132/158

Fge5

TannoDomeaycb

pmessd

De

4J 4J 7J 7J 9J 1J

1J

1J

2J

Das

Pcosaoy

Pcod

Pon

Pcoannmeas

Pcosaoy

Hreoannom

Pconcn

TaCodno

Pcosmocem

Tas

Pm

nm P P P P P P P P P

C am4 10 2 9 2 4 7 3 2 44

Sae

0

Reecywe

tee

0

Tann

maeas 9 9

Oc

e (nun

a 4 2 2 2 10

Ta

ammoo 3 3

Hreo

tann ro

ms 4 4

Oc

tann

epme 10 7 17

Oh

pmes 0

Conba3Jy

11

SFge5a5

SOUO

FOC

4SOUO

FOC

4SOUO

FOC

4

1


133/158


OLUTIONSFORCHAPTER5

OLUTIONSFORCHAPTER5

122

5Bnaos

SmaneodasCe5

!_!;:

i

L_L_i

rirF

mm


134/158

Fg5TannfoDomenbb

RP

De

1J 5J 1J 1J

Das

Onba

'Sauga

Ga Foann

Ta

Pnn

reee 2 2 2

B am0

20 10 4 44PM

De

4J 7J 1J

1J

1J

2J

2J

3J

Das

R Pco

occrs

Waecg

Pco

Oase

Hreoannom

Pco

vdaeeso

Ammoo

Codno

Sae

Ta

Pmnm P P P P P P P P

C nm 4 4 4 4 4 4 4 4

B am 60 17 66 48 8 30 4 32 2

7

Conba3Jy

17


OLUTIONSFORCHAPTER5

OLUTIONSFORCHAPTER

1


135/158


OLUTIONSFORCHAPTER5


1

Fge6TannoDomecabb

R

P

De

1J 1J 4J 5J 1J 1J 1J 1J 2J 2J

Das

Onba

F

oann

F

oann

'Sauga

Seobe

Ga F

oann

F

oann

Seomaeas

Seobe

Ta

Rp

nmb - 1 2 3 4 5 6

Pnn

reee 2 2 2

C amo

013 28

213

1 255

Bamo

020

10 4

44

PM

De

4J 4J 4J 7J 7J 7J 9J 1J

1J

1J

1J

1J

1J

2J

2J

2J

3J

Das

R Pc

osaoy

Pc

od

Po

n

Pc

ooccrs

Pc

oannmaeas

Pc

osaoy

Hreoannoms

Pc

oncns

Waecg

Pc

oO

ase

Hreoannoms

TaCodno

Pc

ovd

AmmooCodno

Pc

osmaocems

Sae

Ta

Pme

nmb P P P P P P P P P P P P P P P P P

C nmb

4 4 4 4 4 4 4 4

C amo 4 10 2 9 2 4 7 3 2 44

B amo 60 17 66 48 8 30 4 32 2

7

Conba3J

y

11

17


136/158


137/158


1

cd

Fge6TannoDomeay

cabb

pmessd

De

4J 4J 4J 7J 7J 7J 9J 1J

1J

1J

1J

1J

1J

2J

2J

2J

3J

Das

R Pc

osaoy

Pc

od

Po

n

Pc

ooccrs

Pc

oannmaeas

Pc

osaoy

Hreoannoms

Pc

oncns

Waecg

Pc

O

ase

Hreoannoms

TaCodno

Pc

ovd

AmmooCodno

Pc

oocems

Sae

Ta

Pme

Basic Accounting for Small Groups

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Transcript of Basic Accounting for Small Groups