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The manual documents how accounting systems and processes are applied day to day, aligning procedures with principles referenced in GAAPs, IAS and the JFF Constitution. 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Due to the size of JFF and nature of its operations as well as those of its affiliates, simple and straightforward procedures have been developed in this manual.  \nThe purpose of this manual is to document in a simplified form JFF’s accounting systems and internal controls. This manual will provide guidance on how financial transactions will be treated and ensure consistent applications of this treatment.  \nThe principles and suggested procedures in the manual reflect systems currently in operation, or being implemented by JFF and those expected to be adopted by its affiliates.  \nThis manual has been designed to suit specifically the accounting and financial management practices at JFF, but its general principles and essential features are, however, applicable to all projects, whatever their size.  \nThe manual has been prepared by taking into account GAAPs, IAS and provisions of the JFF’s Constitution. More importantly the manual has taken into account the reporting requirements of the v donor funding the JFF operations.  \nAs circumstances and requirements change the guide will need to be regularly reviewed and updated to take into account new developments in the accountancy profession and especially that operations of JFF are being computerised.  \nCHAPTER 2-GLOSSARY OF TERMS  \nThe terms defined below are commonly used accounting terms, most of which are used in this guide. Where necessary more detailed explanations are provided in the text.  \nAccount A personal or impersonal record of one or more business transactions to  \nenable a balance to be determined at any moment in time.  \nAccountancy The process of analysing, classifying and recording transactions and  \noperations in terms of time, quantity and monetary values.  \nAccounting Period The period for which final accounts are customarily prepared.  \nAccounting System The day-to-day method by which transactions are recorded and ultimately appear in the financial statements.  \nAccrual The accounting treatment of a transaction whose actual value can only be  \nascertained after the close of an accounting period, where all or part of the transaction relates to that accounting period, such a transaction is brought into books of accounts by ‘accruing’.  \nAdvice Note Note accompanying the delivery of goods or services ordered (sometimes known as dispatch or delivery note) .  \nAge Analysis  \nAmortisation  \nAnalyse  \nAsset  \nAudit  \nAuditor  \nBalance (noun)  \nBalance (verb)  \nBalancing the books  \nBank reconciliation  \nBook-Keeping  \nBooks of Accounts  \nBooks of prime entry  \nBought Day Book  \nBought Ledger  \nUsual","cbCaigD3Ykn7olkM","https://ap.wps.com/l/cbCaigD3Ykn7olkM","pdf",1363557,76,"English","# Table of Contents\n## Chapter 1 - Introduction to the Procedures Manual\n## Chapter 2 - Glossary of Terms\n## Chapter 3 - Accounting Policies\n## Chapter 4 - Overview of the Finance and Accounting Dept.\n## Chapter 5 - Receipting Procedures\n## Chapter 6 - Procurement Procedures\n## Chapter 7 - Payment Procedures\n## Chapter 8 - Stores Procedures\n## Chapter 9 - Cash Book Maintenance\n## Chapter 10 - General Ledger Maintenance\n## Chapter 11 - Accounting for Imprest\n## Chapter 12 - Petty Cash Procedures\n## Chapter 13 - Employee Contracts/Timesheets/Payroll\n## Chapter 14 - Salary Advances/Loans\n## Chapter 15 - Budgetary Control Procedures\n## Chapter 16 - Procedures for Safeguarding Fixed Assets/Inv\n## Chapter 17 - Procedures for Control Over Liabilities\n## Chapter 18 - Procedures for Periodic Financial Reporting\n## Chapter 19 - Restrictive Use of Funds\n## Chapter 20 - Records Retention\n## Appendices - Financial Forms","[{\"question\":\"What is the purpose of the Jumbo Fish Farm Accounting Manual?\",\"answer\":\"It provides guidance on best practice in accounting and financial management, documenting JFF’s accounting systems and internal controls in a simplified form and ensuring consistent treatment of financial transactions.\"},{\"question\":\"Who is the manual designed to support?\",\"answer\":\"The manual is designed specifically for JFF’s accounting and financial management practices, and its general principles and essential features are applicable to all projects and to JFF affiliates.\"},{\"question\":\"How is the manual kept up to date?\",\"answer\":\"It needs regular review and updates as circumstances and requirements change, particularly as operations are computerised and new developments occur in the accountancy profession.\"}]","Jumbo Fish Farm Limited - Accounting and Finance Procedures Manual | PDF",1789190441,27]