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Defines the purpose of ensuring compliance with generally accepted accounting principles, safeguarding assets, meeting grantor and donor guidelines, and maintaining accurate, efficient, and transparent finances. Includes a legal disclaimer emphasizing the materials are general references and may require updates based on laws and specific circumstances. Provides an internal framework of responsibilities and core operational sections spanning ledgers, cash handling, banking, expenses, credit cards, accruals, reconciliations, and reporting.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/accounting-policies-and-procedures-sample-manual-accounting-protocol/249176/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/accounting-policies-and-procedures-sample-manual-accounting-protocol/249176.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-26","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the primary purpose of this accounting manual for nonprofits?","Question",{"text":109,"@type":110},"It documents accounting policies and procedures in use, ensures financial statements follow generally accepted accounting principles, protects assets, complies with grantor and donor guidelines, and supports accurate, efficient, and transparent financial management.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Who is expected to comply with the policies and procedures in the manual?",{"text":114,"@type":110},"All staff members of the organization who have roles in managing fiscal and accounting operations are expected to follow the policies and procedures.",{"name":116,"@type":107,"acceptedAnswer":117},"How are the policies reviewed and updated?",{"text":118,"@type":110},"The manual states that policies are reviewed annually and revised as needed by staff, with approval from the Executive Director and the Finance Committee of the Board of Directors.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},249176,1790032679,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","(Name of Organization & logo)  \nACCOUNTING  \nPOLICIES AND PROCEDURES  \nSAMPLE MANUAL  \n(Date)  \nNote: this sample manual is designed for nonprofit organizations with the following staff involved  \nwith accounting processes:  \n􀁸 Executive Director/CEO  \n􀁸 Operations Director/Finance Director  \n􀁸 Bookkeeper  \nOrganizations with more staff than these involved with accounting may not find this sample manual relevant. The intent of the authors is not to prescribe the processes and policies described in the sample manual, but to provide a template that will make it easier for organizations to create such a manual than if they were starting from scratch.  \n--Deborah Connors, with assistance from Meredeth Clark and Steve Zimmerman, C.P.A.  \nLegal disclaimer to users of this sample accounting manual:  \nThe materials presented herein are for general reference only. Federal, state, and/or local laws, or individual circumstances, may require the addition of policies, amendment of individual policies, and/or the entire Manual to meet specific situations. These materials are intended to be used only as guides and should not be used, adopted, or modified without the advice of legal counsel. These materials are presented, therefore, with the understanding that the California Association of Nonprofits is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought.  \nTable of Contents  \nI. Introduction ........................................................................................................................3  \nII. Division of Responsibilities ...............................................................................................4  \nBoard of Directors ..............................................................................................................4  \nExecutive Director/Chief Executive Officer .......................................................................4  \nOperations Manager (Finance Director) ............................................................................4  \nBookkeeper .........................................................................................................................5  \nIII. Chart of Accounts and General Ledger............................................................................6  \nIV. Cash Receipts.................................................................................................................... 7  \nV. Inter-Account Bank Transfers .......................................................................................... 8  \nVI. Cash Disbursements & Expense Allocations....................................................................9  \nVII. Credit Card Policy and Charges .....................................................................................11  \nVIII. Accruals........................................................................................................................ 12  \nIX. Bank Account Reconciliations ....................................................................................... 13  \nX. Petty Cash Fund ............................................................................................................... 14  \nXI. Property and Equipment................................................................................................ 15  \nXII. Personnel Records ........................................................................................................ 16  \nXIII. Payroll Processing ....................................................................................................... 17  \nXIV. End of Month and Fiscal Year End Close .................................................................... 18  \nXV. Financial Reports .......................................................................................................... 19  \nXVI. Fiscal Policy Statem","cbCailSboEjoTehq","https://ap.wps.com/l/cbCailSboEjoTehq","pdf",225943,20,"English","# Introduction\n## Purpose and scope\n# Division of Responsibilities\n## Board of Directors\n## Executive Director/Chief Executive Officer\n## Operations Manager (Finance Director)\n## Bookkeeper\n# Chart of Accounts and General Ledger\n# Cash Receipts\n# Inter-Account Bank Transfers\n# Cash Disbursements & Expense Allocations\n# Credit Card Policy and Charges\n# Accruals\n# Bank Account Reconciliations\n# Petty Cash Fund\n# Property and Equipment\n# Personnel Records\n# Payroll Processing\n# End of Month and Fiscal Year End Close\n# Financial Reports\n# Fiscal Policy Statements","[{\"question\":\"What is the primary purpose of this accounting manual for nonprofits?\",\"answer\":\"It documents accounting policies and procedures in use, ensures financial statements follow generally accepted accounting principles, protects assets, complies with grantor and donor guidelines, and supports accurate, efficient, and transparent financial management.\"},{\"question\":\"Who is expected to comply with the policies and procedures in the manual?\",\"answer\":\"All staff members of the organization who have roles in managing fiscal and accounting operations are expected to follow the policies and procedures.\"},{\"question\":\"How are the policies reviewed and updated?\",\"answer\":\"The manual states that policies are reviewed annually and revised as needed by staff, with approval from the Executive Director and the Finance Committee of the Board of Directors.\"}]","Accounting Policies and Procedures - Sample Manual - Accounting Protocol | PDF",1789250283,7]