 | Basic accounting for Credit and savings schemes |
 |  | Acknowledgements |
| | Introduction |
|  | Chapter 1: Getting started |
| | Roles and responsibilities |
| | The budget |
| | Procedures |
| | Chapter 2: Recording the transactions |
| | The cash book |
| | Information recorded in the cash book |
| | Cash handling |
| | The bank book |
| | Invoices and vouchers |
| | Chapter 3: Balancing the books |
| | The cash count |
| | The bank statement |
| | The bank reconciliation |
| | Chapter 4: Sorting the data |
| | Chapter 5: The balance sheet |
| | Assets and liabilities |
| | Types of expenditure |
| | Chapter 6: Administration of loans |
| | Loan applications |
| | Loan agreements |
| | Interest |
| | Loan registers |
| | Chapter 7: Administration of savings |
| | Deposits |
| | Withdrawals |
| | Monthly savings summary |
| | Interest |
| | Chapter 8: Sustainability |
| | Combined credit and savings schemes |
| | Revolving loan funds |
| | Inflation |
| | Sustainability and accessibility |
| | Chapter 9: Stock |
| | Security |
| | Record keeping |
| | Stock cards |
| | Stock received |
| | Stock issued |
| | Items issued on credit |
| | Checking the stock |
| | The value of the stock |
| | Chapter 10: Checking the accounts |
| | What the auditor will be looking for |
| | Glossary |
| | Further reading |
| | Appendix 1: A worked example |
| | Appendix 2 :Blank forms |
| | Other books on financial management and income generation from Oxfam Publication |
| | Oxfam Publications |
Basic accounting for Credit and savings schemes
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