Page 12 - LESSION 16.pmd

Management of An Inclusive ECCE Centre

Cash Book
Month, Date Voucher No. Particulars Amount Total
and Year Notes (in Rupees) (in Rupees)

March 19, 2016 1 Stationery 400 400
2 Cleaning materials 50 50
3 Ration for meal 200 200

Sample Cash Book

A ledger is the principal book or computer file for recording and totaling economic
transactions taken place at ECCE centre. It has separate columns for debits and
credits, and a beginning monetary balance and ending monetary balance for each
account.

A balance sheet lists all of the assets that an ECCE centre owned as well as the
debts owned by it. Assets are listed separately, first and then liabilities are listed
together. The assets are grouped into two different categories: current assets and
long-term assets.

The current assets represent all the assets that an ECCE centre expects to be
used or converted to cash within the next year. Long term assets are those assets
that you don’t plan on converting to cash within the next year such as land,
building and equipment. Long-term liabilities refer to those obligations that won’t
be paid off within a year, such as loan. This is very helpful to know the
financialstatusofanECCEcentre.ItisimportantthatallECCEprovidersknow how to
use, analyse and read this document.

Balance Sheet (in thousands)

April 1, 2018 March 31, 2019
Cash 173 183

Other current assets 176 196

(furniture, stationery)
Long-term assets (building,land) 231 227

Total Assets 580 606

126 EARLY CHILDHOOD CARE AND EDUCATION