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Receipts and Payments Accounts

Receipts and Payments accounts are permitted for smaller charities. The rules as to who can examine/audit such accounts and the format they should take differ in the different parts of the UK.

Receipts and Payments accounts are outside the scope of the SORPs.

Many accountants are reluctant to be associated with Receipts and payments accounts, as the figures can be so easily manipulated to give an incorrect picture. For similar reasons, many grant aiding organisations will treat such accounts with more sceptism than accounts prepared on a normal accruals basis.

However, for some charities they can be a low cost simple appraoch to charity accounting, and these templates accomodate that approach.

However, any charity using Receipts and Payments accounts should be aware of the specific rules that apply in the particular jurisdiction, and should decide to use such accounts on an informed basis.

Products in this Category
CHA/0535/14 VT Unincorporated Charity R&P Independent Exam - England & Wales: £50.00
CHA/0536/14 VT Unincorporated Charity R&P Independent Exam - Scotland: £50.00
CHA/0537/14 VT Unincorporated Charity R&P -exempt from scrutiny - England & Wales: £50.00
 
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