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(Name of Organization logo) ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL (Date) Note: this sample manual is designed for nonprofit organizations with the following staff involved with accounting processes: Executive Director/CEO Operations Director/Finance Director Bookkeeper Organizations 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. -- Deborah Connors, with assistance from Meredeth Clark and Steve Zimmerman, C.P.A. Legal disclaimer to users of this sample accounting manual: The 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.  Table of Contents I. Introduction 3 II. Division of Responsibilities 4 Board of Directors 4 Executive Director/Chief Executive Officer 4 Operations Manager (Finance Director) 4 Bookkeeper 5 III. Chart of Accounts and General Ledger 6 IV. Cash Receipts 7 V. Inter-Account Bank Transfers 8 VI. Cash Disbursements Expense Allocations 9 VII. Credit Card Policy and Charges 11 VIII. Accruals 12 IX. Bank Account Reconciliations 13 X. Petty Cash Fund 14 XI. Property and Equipment 15 XII. Personnel Records 16 XIII. Payroll Processi