• Overview
• Basis of all systems
• Survival system
• Developing systems
• Cash and accruals accounting
• Advances
• Financial reports
  • Organisational requirements
  • Donor requirements
  • Financial statements and audit

• Case studies
• Resources

Financial statements and audit

Financial statements - such as an income and expenditure account - may be required at the end of a financial year.

Audits may be required at any time. This may be because something has gone wrong or because it is a legal, donor or organisational requirement.

Further explanation can be found in standard reference books.