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The essentials of charity finance - part four

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Receipts and payments or accruals-based accounts? Audit or independent examination? Learn which ones are right for your organisation.

Please note!

The audit threshold is now £1m. At the time this course video was made the audit threshold was £500,000 - this information is now incorrect.


Please download and complete this practical exercise (Word, 34kb) using the template spreadsheet (Excel, 20kb) provided. All the instructions you need to do the exercise are included in the Word document.


The answers are provided in these Excel spreadsheets:

Do you want more?

If you would like to develop your charity finance skills beyond this course, please discuss further training opportunities with Jacqueline at

Page last edited Jul 09, 2018

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Face-to-face training

We also run a range of classroom based courses on a variety of topics throughout the year.

See our events listing for dates.