Purpose
To track every amount that comes into and goes out of the community on one line, with its document. Each entry gets a running number, is tied to a document and shows which account (cash or bank) it affects. Keeping “recorded by” and “approved by” in separate columns is the simplest way not to leave the job to one person.
Who it is for
Any community that holds cash or a bank account: treasurers of associations and foundations, residential building managers, club and volunteer group organisers. It does not replace any statutory books you may be required to keep; it is a preparation and control tool for them.
Fields
| Column | What goes in it |
|---|---|
| Entry No | A running number with no gaps; a deleted row’s number is never reused. |
| Date | The date of the transaction. |
| Document Type / Document No | Receipt, invoice, expense voucher, bank slip, and its number. |
| Description | What the money was for; a short name if a person is involved. |
| Account | The account affected: Cash or Bank. |
| Category | Dues, donation, events, office, transfer… Fix your own list. |
| Income / Expense | The amount goes in one column; the other stays empty. |
| Account Balance | That account’s balance after this row. |
| Recorded By / Approved By | Who entered the row and, above your threshold, who approved it. |
How to use it
- Open the file. Double-click to open it in Excel; in Google Sheets or LibreOffice choose comma as the separator.
- Delete the sample rows and write the balance brought forward as an “Opening entry” — one for cash and one for bank.
- Never enter a row without a document. Fill in the document type and number, and store the document under the same number.
- Record cash-to-bank movements as two rows (a transfer): out of cash, into bank. Both balances stay right and the transfer never looks like income or an expense.
- Reconcile at month end. Compare the cash balance with a count and the bank balance with the statement; explain any difference in a note.
- Summarise by category. Use a pivot table or filters to build an income and expense summary by category and share it with members.
All rows are illustrative. Which books you must keep, and how they are approved, depends on your constitution and the applicable law; this template is not legal advice.
Why this matters is covered in How to achieve financial transparency in associations and communities.