Financial Management

Cash Book

Cash Book: This is an important document of financial management. All the vouchers that are prepared are entered here. Though computerized cash books are in use now-a-days still manual cash books are used  by many NGOs.

For computerized packages regular print out needs to be taken and filed and also back up of the data should be taken as and when used or at the end of the day. Cash Books are available in the market.  However, some organizations prefer to print their own cash books where they get multiple funding. This cash book is called a 'columnary cash book' or 'integrated cash book'.

When you use a Manual Cash Book:

• The cash book should be page numbered before using.
• The number of pages in the book should be certified by the organistion’s authorized person.
• Ensure that you do not make corrections in the cash book
• The cash book should be written as and when a transaction takes place or at least at the end of the day.
• Cash count should be done in the beginning of the day and the end of the day and a separate cash count book should be used and countersigned by an authorized person.

In the case of computerized accountancy package, the printout should be taken out and filed and these printouts needs to be signed by the authorized person of the organization

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