Ebook Simple Bookkeeping And Business Management Skills
Many African women undertake income-generating activities in order to sustain their families and have some private income. Some women prefer to run their economic activities as individuals, others have formed groups. However, many income-generating projects, especially with rural women, give only little income. Meanwhile, the need for cash income becomes more important day by day. Even in areas where schools and health services are available, people are not making use of these facilities because they lack the money to pay for the school fees or the medicines!
The FAO has realised that illiteracy and lack of basic business management skills are part of the reason why many economic activities fail. To respond to this problem the FAO has produced a training package on 'Figures for Bookkeeping'. 'Figures for Bookkeeping' is a basic training document to teach arabic figures, calculations and manipulations with money. Experience has shown that the course participants immediately start using the knowledge gained from the numeracy course to keep records of their businesses.
'Simple Bookkeeping and Business Management Skills' is a continuation of 'Figures for Bookkeeping'. The aim of the current training material is to assist facilitators to teach people how to use their numeracy skills in keeping books and how to improve their businesses by using simple business management techniques.
The target-group for the course on 'Simple Bookkeeping and Business Management Skills' is small scale entrepreneurs, both from rural and urban areas. Participants can be individual entrepreneurs or groups engaged in agricultural or other small scale economic activities. Even though the course is mostly directed towards women, its contents are also relevant for male entrepreneurs.
It is expected that the participants know how to use figures and do basic calculations, but they do not necessarily have to know how to read and write words. Where appropriate, symbols are used instead of words.
CONTENTS
Introduction
1. The importance of bookkeeping
2. The use of symbols in bookkeeping
3. Income and expenditure
4. The use of the cash book
5. Profit and loss
6. How to use the profit
7. Buying and selling on credit
8. The credit book
9. Costing and pricing
10. Business planning
11. Business management
Appendix 1: Symbols
List of references
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