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# Typical records

The format and complexity of these records varies - as do their names - but they are all lists of money coming in (receipts) and money going out (payments). We refer to them as a group as 'records'. Individually we have called each one some sort of book or register. These records can be single or multiple sheets kept in a file or bound into a book.

The basic financial record can be developed into any of the following books.

Team member's cash book - also called expense form or advance justification sheet

Used by a team member who receives programme advances in order to make payments on behalf of the organisation.

It lists all receipts and payments in date order. You can also add budget codes for each transaction. Team member's cash book

Petty cash book

Used either by the staff member who is responsible for the petty cash or the staff member who is responsible for larger cash receipts and payments for an office. Similar to a team member's cash book but sometimes with separate pages for receipts and payments. Petty cash book

Cash and bank book - also called cash book

Used by the staff member who is responsible for both larger cash and bank receipts and payments held by an office. Additional bank accounts held should have a separate section of the bank book.

A book with separate columns for the cash and bank transactions on both receipts and payments of a cash and bank account. Cash and bank book

Analysed cash and bank book - also called analysed cash book

As cash and bank book but with extra columns so that receipts and payments can be analysed by budget code. Analysed cash and bank book

Cash and bank books as well as analysed cash and bank books can often be purchased from stationery shops

The following registers will help you to check that advances are repaid or accounted for.

Programme advance register

Used by the staff member who frequently makes programme advances to team members. The user enters details of each advance as it is made and records when the advance is accounted for. Programme advance register

Personal advance register

Used by the staff member who manages any personal advances (also known as salary advances and staff loans). The user enters details of each advance as it is made and when it is to be repaid and then records when it is actually repaid. Personal advance register