Resources

Basic Accounting for Small Groups by John Cammack 

This is a second edition (2003) of this very useful and practical book. It is a plain-language, step-by-step guide to basic accounting and financial management techniques. Two imaginary case studies of groups are used throughout the book, to demonstrate the accounting techniques. It is full of practical exercises for individual and group learning. It costs £12.95 ($21.00) and is available from Mango (see below) and Oxfam (address on page 15): 

Financial Management for Development by John Cammack
 
This book, published in 2000 by INTRAC, provides a higher level introduction to accounting and financial management for NGOs. It is written for those without specialist training in finance who are working in development organisations. It uses a case study to show how to prepare and monitor a budget, analyse accounting records, question internal controls and use audits. The book costs £13.95 and is available from: INTRAC, PO Box 563, Oxford, OX2 6RZ UK E-mail: intrac@gn.apc.org
 
Guidance Notes on Project Budget and Accounting by John Cammack 

These notes are available free of charge from BOND and contain practical information on all aspects of budgeting and accounting for small organisations. BOND, Regent’s Wharf, 8 All Saints Street, London N1 9RL UK 

A copy can also be downloaded from the BOND web site: www.bond.org.uk /lte/guidancenotes/budget.html 

Improve Your Business: New edition (1999) adapted by Hakan Jarskog 

This new international edition is a clear, comprehensive and practical guide for people with little or no business training. It communicates the basic management skills required to run small businesses successfully. It deals with various topics such as training, business counselling, monitoring and evaluation, and net-working. It costs £11.95 (US $19.95) and is available in English and French from: ILO Publications, 4 route des Morillons, CH-1211 Geneva 22, Switzerland E-mail: pubvente@ilo.org Web site: www.ilo.org 

CORAT Africa publications 

CORAT Africa (The Christian Organisations Research and Advisory Trust of Africa) is a Christian non-profit making organisation, which began in 1975. Its aim is to help churches and church-related organisations in Africa improve their management capability. It provides training courses, consultancy services and resources, including these publications:
Management for Development Workers
Unit 7 – Controlling Finance (1998)
Unit 8 – Intermediate Finance (1989)
Financial Accountability Guidelines by P Denis and W Ogara (1992)
 
CORAT, PO Box 42493, Nairobi, Kenya E-mail:
coratafrica@maf.org 

Creative Lesson Plans 

The Ecology and Natural Resource Education (ENRE) project is producing a series of booklets on natural resources. The booklets are full of useful, practical and low-cost ideas to interest children in observing, understanding and caring for their environment. Many of the ideas could also be adapted for all kinds of other training situations. The booklets produced so far include Trees, Insects and Worms and Water. The most recent booklet on water contains ideas on carrying out water and sanitation surveys, building different kinds of water filters, conserving water and reusing waste water. Others are planned on medicinal plants, energy, vegetables and community development work. They contain 80–100 pages, with plenty of illustrations. Each costs $4, including postage. Available from: ENRE Project, 58A Dharmatola Road, Bosepukur Kasba, Kolkata 700042, W Bengal, India E-mail: enre_sc@vsnl.net Web site: www.drcsc.org 

Project cycle management by Rachel Blackman 

This is Book 5 in the ROOTS series, produced by Tearfund. Project cycle management (PCM) is the term given to the process of planning and managing projects and programmes. Donors increasingly require the use of PCM in funding applications. It is based around a process that ensures that all factors are considered when designing projects. The cycle uses a set of planning tools which include needs and capacity assessments, stakeholder analysis and risk assessment. The planning tools can be fed into a logical framework which summarises the project plans. The book looks at how to use the planning tools and how logical frameworks can be developed. 

The book costs £10, including postage, and is available from: Tearfund Resource Development, PO Box 200, Bridgnorth, WV16 4WQ, UK E-mail: roots@tearfund.org 

Manual of Practical Management for Third World Rural Development Associations by Fernand Vincent 

This manual consists of two volumes, written in a simple and direct style. Volume One looks at management issues and covers organisation, administration and communications. Volume Two covers all aspects of financial management. Both volumes contain numerous examples. Each volume costs £17.50. They are published by IRED and are available from ITDG (see next item for address).
 
Towards Greater Financial Autonomy by Fernand Vincent and Piers Campbell 

This practical book, published in 1989, aims to help community groups and NGOs to free themselves from dependence on funding agencies based in the First World. It includes accounting methods, auditing, budgeting and institutional savings. Published in 1989 by IRED, Geneva, it costs £21.95 and is available from ITDG: Intermediate Technology Publications, 103–105 Southampton Row, London, WC1B 4HH, UK Fax: +44 020 7436 2013 E-mail: orders@itpubs.org.uk Web site: www.itdgpublishing.org.uk 

Basic Accounting for Credit and Savings Schemes by Nicola Elliott
 
This practical guide, published in 1996, assumes no previous knowledge of accounting and explains all the principles and tasks relevant to the financial management of credit and savings schemes. It has 96 pages, costs £6.50 (US $10.95) and is available from: Oxfam Publications, 274 Banbury Road, Oxford, OX2 7DZ, UK E-mail: publish@oxfam.org.uk Web site: www.oxfam.org.uk/publications 

Case study: Opportunity International UK

Opportunity International UK provides opportunities for people living in poverty to transform their lives by creating jobs, stimulating small business and strengthening communities. It works through local partners who provide small business loans, savings schemes, training and advice. Loan funds are recycled time and time again. 

Opportunity International has helped create more than a million jobs since 1971. It is working towards supporting one million of the world’s poorest families by 2007. It recognises that the majority of the world’s poorest people are women, and prioritises programmes for women. Women do 67% of the world’s work, earn 10% of the world’s income and own only 1% of the world’s property. However, research shows they are much more likely than men to use their income to meet their family’s needs. 

Nagina’s story 

Managing household finances is often the duty of the woman of the household. Like many women in India, Nagina was born into poverty, married young, and now has three young children to look after. Her husband works as a house painter, but his work is seasonal, and for many months he cannot earn at all. The family rely on Nagina’s small wage from making incense sticks to survive. 

However, what Nagina lacks in resources, she makes up for in courage. With the help of one of Opportunity International’s Loan Officers, she put together an ambitious business plan. Starting with a small loan, Nagina was able to buy cheaper raw materials in bulk. This year she will pay back the loan. Next year her profits should double. Nagina has started to employ others to make and sell the incense sticks, creating new jobs and giving her family the support it needs to build a better future. By making her small enterprise a success, Nagina hopes to give her children the chances she never had, by getting them a good education. 

Opportunity International UK, Angel Court, 81 St Clements, Oxford, OX4 1AW (a registered charity) E-mail: info@opportunity.org.uk Web site: www.opportunity.org.uk  

MANGO

Mango (Management and Accounting for NGOs) provides a number of excellent free guides about NGO accounting on the organisation’s web site (below). These include packs covering book-keeping, budgets and job descriptions, as well as a simple system of financial procedures, controls and spreadsheets for NGOs.
 
Mango places finance professionals with NGOs all round the world. They work with NGOs for a period of two weeks (reviewing systems) to several months or years (developing and running systems and training staff). Contact Lucy Markby on lmarkby@mango.org.uk. Mango also runs training courses on NGO financial management in regional centres around the world. Contact Barbara Johnstone for more details on bjohnstone@mango.org.uk or see the calendar of events held on the web site. 

Mango, 97a St Aldates, Oxford, OX1 1BT, UK Web site: www.mango.org.uk