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Financial management training for micro-finance organizations, module I: accounting - study guide

Ledgerwood, J. & Moloney, Kerri

Publication Date: 1996
Published by: Calmeadow
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A practical manual for learning basic accounting

This guide teaches the basics of accounting, particularly as related to microfinance organizations. It explains how to record and summarize transactions and how to create the three most commonly used financial statements:

  • the balance sheet
  • the income statement
  • the statement of change in financial position
The study guide is presented in a workbook format that may be used as part of a facilitated training session or as an individual self-study course. After working through this material, students will have a basic understanding of accounting principles, methodologies, and procedures to help them use accounting data as a tool for financial management

This manual can be used to train field, regional or head office staff of microfinance organizations, or as a reference guide for donor organizations that wish to understand how accounting data is used by microfinance organizations to manage their financial performance. [author]

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