The voluntary sector contains over 50,000 organizations, 320,000 paid staff, and 3 million volunteers. The accounting and financial management of organizations in this sector poses as many difficulties as that of major for-profit organizations, if not more so, given the absence of the profit motive upon which much traditional accounting, finance pr

chapter |4 pages

Are there distinct sectors?

chapter |2 pages

Religious influences

chapter |7 pages

The State and charity

chapter |4 pages

The Conservative Government 1979–1997

chapter |1 pages


chapter 2|6 pages

Management issues

chapter |9 pages

The role of the charity secretary

chapter 3|20 pages

Charity accounts – the background

chapter 4|13 pages

Published accounting standards

chapter |6 pages

Cashflow statement

chapter 5|16 pages

Issues in charity accounting

chapter 7|5 pages

Management accounting

chapter |22 pages


chapter |3 pages

Best value

chapter |24 pages

Cash flow planning

chapter 9|11 pages

Banking and investment

chapter |15 pages

Reserves – trustees’ report

chapter 10|20 pages

Charity tax

chapter |7 pages

The charity as an employer

chapter |8 pages


chapter 11|1 pages

Future directions

chapter |5 pages

Mergers and co-operation

chapter |1 pages


chapter |3 pages

Financial statements

chapter |1 pages

Income Generation

chapter |5 pages