Accounting Policies and Procedures Guide for Charitable Associations and Institutions

The importance of transparency, financial control, and accurate accounting is growing stronger over time. It also reinforces the need for precise and clear mechanisms and procedures for handling donations, investments, and alms, as well as for collecting and disbursing them, and handling cash in charitable associations, institutions, and civil society organizations. Given the financial sensitivity of the charitable work system, and the link between the credibility and development of this sector and precise and clear mechanisms and procedures for financial details, I am pleased to provide this simplified financial and accounting guide to those working in charitable associations, institutions, and civil society organizations. This guide is not intended for experienced professionals in the field, but rather for those working in general financial and accounting positions and tasks, and for those dealing with and supervising accounts who are not specialists.