Today we follow part 1 and part 2 of our series in managing your accounting records. These tips will equip you to manage the volunteer treasurer role in any not for profit organisation.
- You should have an asset register that records details of the assets owned by your organisation. The asset register is important as it allows you keep track of the actual assets, where they are located, when they need to be replaced as well as the depreciation amount recorded in the accounts. In addition to being important for your accounting records the asset register is also important for insurance purposes to ensure you have adequate coverage.
- If you have stock then your stock control system must be maintained and kept up to date. These records must be reconciled on a regular basis to ensure you have adequate stock levels as well identify any anomalies through theft.
- Payroll records should be reconciled against actually payments made, correct tax rates are being applied and superannuation payments are being made. Also link payroll records to employee lists to ensure only current employees are being paid.
- Payments for tax such as PAYG and GST need to be accurately accounted for and recorded. In addition to reconciling these amounts you also need to ensure you have the funds available when payments are due.
These are the main issues for managing and maintaining your accounting records and while it may appear to be a lot, they are not difficult to do.
As mentioned the Admin Bandit accounting software package makes this easy to do. Irrespective of whether you have accounting software or use a manual system you can easily convert these points into a checklist to follow. You can add in additional points that relate specifically to your organisation so at the end of each month you have a clear set up steps to go through.
If you have any questions or you believe we have missed something, please leave us a comment and we will bring you the information you need.
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