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Money and accounting

Bookkeeping, reserves, which accounts you must prepare and who has to check them.

3 steps, in the order you meet them.

Which accounts you must prepare, and who has to examine them, depends on your income, your legal form and which of the three jurisdictions you are in. Get the tier wrong and you either pay for an audit you never needed or file accounts that do not comply.

The thresholds move. Every figure in this part is held in one place and pulled into each page that cites it, so what you read is what the law says today rather than what it said when the page was written.

Understand

Explainers for this part are not published yet.

Look up

Glossary

Tools

  • Free reserves calculator — Tool: planned
  • Full cost recovery calculator — Tool: planned
  • Which accounts do I need? — Tool: planned
  • Which rules apply to my year end? — Tool: planned

Templates

  • Accounts determination record — Template: planned
  • Annual budget — Template: planned
  • Authorisation schedule — Template: planned
  • Cash book — Template: planned
  • Cashflow forecast — Template: planned
  • Chart of accounts — Template: planned
  • Examiner engagement checklist — Template: planned
  • Expenses policy — Template: planned
  • Financial controls policy — Template: planned
  • Free reserves calculation — Template: planned
  • Full cost recovery calculator — Template: planned
  • Going concern assessment — Template: planned
  • Investment policy — Template: planned
  • Lease register — Template: planned
  • Receipts and payments pack — Template: planned
  • Related party register — Template: planned
  • Reserves policy — Template: planned
  • Scrutiny determination record — Template: planned
  • Scrutiny file checklist — Template: planned
  • SORP tier determination — Template: planned
  • SORP transition plan — Template: planned
  • Trustee declaration — Template: planned

Do

The rest of the guide