Training Module - D Community Based Financial Management DEMEWOZ CONSULTANCY
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Table 3-5: Income and Expenses Book Model June, 2006 Date Details Income Expendit ure Balance Cash Bank Total 01/10/05
Balance
Forwarded
from the
previous month
-
150.00
150.00
05/10/05
User fees
200.00
200.00
150.00
350.00
07/10/05
Stationery
10.00
190.00
150.00
340.00
28/10/05
Guard fee
50.00
140.00
150.00
290.00
30/10/05
Transportation
to WWO
10.00
130.00
150.00
280.00
30/10/05
Deposit to the
Bank (100Birr)
30.00
250.00
280.00
Total 200.00 70.00 This can be carried out with Excel spreadsheet.
Cash receipt registrations are invoices issued for the cash amount paid for
the water service by employees, other individuals or organization.
Other revenues collected from sales of water at public fountains or on water
consumption bills are also invoiced in the cash receipt registration.
Receipt invoice pads should be printed in sequenced numbers in three
duplicates. The original receipts are forwarded for payer; the copy is passed
to the casher or tiller while the third copy shall remain in the pad.
In the receipt first the date shall be filled, full name of the payer, signature of
payee, and delegated authority are required.
The casher should keep the copy of the receipt in file and record in the book of the
account all the details such as receipt number, date, reasons of receiving, amount
in figures and words in sequence.
If receipts are invalid or when there is an error in the preparation of the receipt, the
receipts is cancelled by writing “CANCELLED” diagonally across the face of the
receipt.
A typical cash receipt registration form/ invoice is shown below.
