Included within the registration price.
All sales of goods, other than those carried out directly within authorized units, must be reported and invoiced through the Centre.
A contemporary book of accounts makes use of 3-column pages to keep control over account registers. Here we explore one way of doing it more simply.
1. Organize Your Data
Purchases, sales and nominations all produce documentation which must be registered in their book of accounts regularly. Receipts for sales receipts, invoices and credit application forms should all be filed away properly in an archive folder for future reference.
Organise accounting records periodically – whether weekly or monthly. This will assist in keeping track of income and expenditure accounts.
Accounting records should provide an accurate picture of cash inflow and outflow for your business, and can use various tools to do this – most businesses utilize a tally sheet as they document cash in and out flows.
2. Create a Table of Contents
An effective table of contents makes it easier for readers to quickly locate what they need while making your book appear more professional and organized.
Simple Table of Contents are simply lists of chapter titles and their page numbers; an expanded TOC includes more details, such as authors and brief summaries of each chapter. Select your TOC style from the Layout menu, or create custom heading styles to format the TOC consistently throughout your book. This method ensures a consistently formatted TOC for readers.
3. Create a Table of Figures
Current Account Book (CCB) is a record that keeps track of business movements on an ongoing basis, and serves as a way of monitoring any outstanding debts we owe other individuals or companies.
Establishing a Table of Figures for clarity and consistency is highly recommended; however, formatting its line appearance isn’t straightforward; playing around with left indent of paragraph style and first line doesn’t work due to variable width of figure numbers between entries; this means decorations like tab characters cannot be used as decorations.
4. Create a Table of Notes
Sales, purchases and nominations generate documents like invoices, receipts and cancelled register pages that serve as evidence. You should keep these records safely stored.
Simplest way to organize records are columns. In these, write out concept, quantity, date of payment or receipt; also note who paid or collected.
5. Create a Table of Credits
Funds received from each project, contract or agreement that CATIE holds should be recorded on an official receipt form issued by its manager/controller; including details about who led/led the project as leader/chief.
Ofttimes, other accounting records contain entries of outstanding cheques that do not match with those shown by the bank’s status report. Each cheque’s beneficiary, date, number and amount must be noted appropriately; already-stamped ones should also be cancelled out.
6. Create a Table of Debits
Administration and Finance division’s main responsibility will be the annual consolidation of all the official accounts operating with CATIE both locally and overseas, in accordance with all procedures and accounting norms that have been laid out here.
Internal Control Unit’s primary objective is to accept, store, and disperse funds for use by plants and projects. Accountancy should be conducted using measures approved by Administration & Finance Unit.
7. Create a Table of Cash Receipts
Institutions should receive total payments that correspond with the sum total in cash that appears in its books of accounts, though often times those appearing in bank statements differ from what was credited into bank accounts.
Cheques must be signed by those authorized for work, with information including month, year, name of bank where account was opened and money destination clearly indicated on each cheque. After being signed and sent off for archive, invoices should be forwarded onto human resources departments before being stored away in folders.
8. Create a Table of Cash Payments
A bookkeeper must regularly update and maintain accounting records of all the accounts that make up and are managed by their center, including client and vendor accounts.
Purchases, nominations and other transactions produce documents used to validate receipts. When combined together, all these documents cover every aspect of business – thus helping obtain an appropriate rating.
9. Create a Table of Cash Disbursements
Before 60 days have elapsed since their date of issuance, all receipts for expenses must be submitted for reimbursement. They cannot exceed their authorized amounts nor contain falsifications or changes.
On a separate sheet is registered the name, date, number and amount of each expense for which payment was made by the Beneficiary. Totalized expenses were added up and recorded as total expenditure. Receipt files remain with the Administrative and Finance Unit.
10. Create a Table of Cash Inflows
Print both originals and copies and send to the Head of Seed Bank. He/she should then verify whether the amount listed in your production report corresponds with that listed by Seed Bank in your archives.
The Division of Administration and Finance «Contabilidad» has the responsibility for handling monthly bank granting to all official CATIE accounts both locally and overseas, according to established standards, procedures, and deadlines. This committee should carry out work according to standards, procedures, and times set by CATIE.