Small-Scale Marine Fisheries - A Training Manual (Peace Corps, 1983, 631 p.): Week 7: Training: Session T-92: Simple accounting techniques

Small-Scale Marine Fisheries - A Training Manual (Peace Corps, 1983, 631 p.)

Week 7: Training

		(introduction...)
		Session T-86: Introduction to fisheries economics and marketing
		Session T-87: ''Gyotaku'' fish art special project
		Session T-88: Fund raising - special group project
		Session T-89: Economic data sheets
		Session T-90: Transportation systems - special project
		Session T-91: Fish cooperatives special group project
		Session T-92: Simple accounting techniques
		Session T-93: Reef survey preparation
		Session T-94: Artificial reefs and floating tire breakwaters - special project
		Session T-95: Resources/proposal writing
		Session T-96: Reef survey
		Session T-97: Interviews
		Session T-98: Fish issues - special group project
		Session T-99: Ecology and conservation - special group project
		Session T-100: Report writing

Session T-92: Simple accounting techniques

Time: 7:30 AM

Goals:

· To introduce simple accounting techniques
· For trainees to learn to read and use simple accounting forms

Overview:

The use of Marine Economic Data Sheets and the simple accounting forms introduced in this session are all that is necessary to set-up a fishery station and operate it efficiently with adequate record keeping.

Materials:

· Flip charts, markers, copy of Accounting Formats, Fish Stock Analysis (see Appendix 1 and 2)

Procedures:

Time	Activities
5 Minutes	1. Technical trainer starts session by reviewing MEDs.
15 Minutes	2. Presents simple accounting format as follows:
	a. Income
	b. Unpaid accounts
	c. Accounts paid
	d. Summary
10 Minutes	3. Trainer introduces fish stock analysis format:
	a. Incoming Stock
	b. Outgoing Stock
30 Minutes	4. Trainer now passes around sample forms. Gives trainees information based on fictitious fishing operation. Trainees put information in proper places. Trainer checks for accuracy.

Appendix 1

Appendix 2