Module 5.2
ACCOUNTING WITHIN CHARITABLE ORGANISATIONS
Take a look at essential accounting processes for cultural heritage organisations, focusing on financial management, budgeting, compliance with OSCR regulations, and VAT considerations. You will explore fund accounting, financial reporting, and the responsibilities of accounting personnel and gain practical guidance for maintaining financial transparency and sustainability.
FURTHER READING
The Charities Accounts (Scotland) Regulations 2006
Culture and Business Scotland General Tax Guide
Office of the Scottish Charity Regulator (OSCR): Charity Accounting
Office of the Scottish Charity Regulator (OSCR): A Guide to Charity Accounts
Office of the Scottish Charity Regulator (OSCR): Trustees Annual Reports- Guidance and Good Practice
Scottish Council for Voluntary Organisations (SCVO): Finance Basics
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