Accountable Partners knew the complexity built into traditional accounting was unnecessary and could be simplified. We designed an accounting system specifically to suit the needs of small grass-roots organizations. We named our simplified accounting system Accounting for Change. It took several years of field testing and a lot of revisions, but it was worth it. We ended up with a simplified, user-friendly accounting system that retains the benefits of traditional accounting systems, without the jargon and burdensome complexity. This simplified and streamlined system is designed to be taught to grass-roots organizations in villages, towns, and cities all over the world — enabling them to be accountable to the last dollar spent.
Intuitive language replaces jargon and the chart of accounts is simplified.
Simplified yet still double entry accounting, Accounting for Change includes the cash book, bank book, income and expense ledgers, a simple trial balance, and a detailed financial report designed to meet (and exceed) donor requirements.
Why handwritten and not computer-based? For many community organizations worldwide, electricity is either not available or unreliable, so a simplified handwritten option is the best solution. For those organizations that have electricity, computerized accounting systems are complex and are often handed over to a specialist. Our simplified, intuitive, handwritten system is understandable to ordinary people and puts the management and reporting of donor funds back in the hands of leadership.
We purposefully designed this accounting system so the majority of people can open the books and make sense of what they see. This holds true for members of the grass-roots organization and for their donors.