A guide to accounting systems for charities and not …...A guide to accounting systems for charities and not for profit organisations --- --- , and

Aguidetoaccountingsystemsforcharitiesandnotforprofitorganisations

© Adapta Consulting Page 8v.3.0,September2019



©AdaptaConsultingPage1v.3.0,September2019

Introduction

Charitiesarebecomingincreasinglysophisticatedintheiruseofaccountingsoftware.It’snowtaken

for granted in many organisations that the finance function will get the basics right (transaction

processing,productionofaccounts,andsoon),andthefocushasthereforeshiftedtomore“value-

adding” activities such as the provision of financial insight and analysis that assists staff and

managerswithdecision-making.Agoodsystemcanhelpsignificantlywithallofthat;itwilltypically

alsoprovidebusinessintelligence,helpwithworkflow,provideapersonaliseddashboardforarange

of staff, integrate with CRM and website and, of course, provide the essential charity-specific

elementsforthosethatneedthem,suchasSORP-compliantreportingandanalysis,projectcodingto

facilitatedonorreportingandpartialVATrecoveryanalysis.

There are many accounting packages used within the sector; some are designed specifically for

charities, but the vast majority are at heart systems that have been designed for profit-making

companiesandhaveinsomecasesbeentweakedorhavehadreportswrittentomakethemmore

relevant tocharities. In thisguide,we listabroadrangeof systemsthatcharitiescouldconsider if

theyarelookingforanaccountingpackage.Mostofthedataintheguidehasbeenprovidedbythe

suppliersthemselves.

Sincethefirstversionofthisguidewaspublishedseveralnewsystemshavegainedprominence,the

majority ofwhich are cloud-based. Aswell as broadening the choices, such alternatives have also

made it more difficult to make direct comparisons between options; for instance, we now

recommendthatourclientscomparethelong-termcostovera5-yearperiodsoastoaccountforthe

differences in pricing models between cloud/subscription-based offerings and those that are

providedonamoretraditionaloutrightpurchasebasis.

Furthermore,manypopular systemsand suppliershavemergedorhavebeenacquired. Thereare

three categories: those that are exclusively sold and implemented by the company that owns the

software; those thatarenot implemented (oreven sold)by the softwarehouse; and thosewhere

thereistheoptionofeitherbuyingfromandimplementingbythesoftwarehouseorbyaseparate

partner organisation. We always advise our clients that the choice of implementation/support

partnerisatleastasimportantasthechoiceofsystemitself.

AdaptaConsulting is a supplier-independent consultancybut is familiarwithmostof the suppliers

and systems included in this guide. For theavoidanceofdoubt, the tables arenot intended tobe



comprehensive and are provided for information purposes only. Adapta Consulting makes no

representationastothesuitabilityofanyofthecompanieslistedortheaccuracyoftheinformation

provided.


©AdaptaConsulting Page3v.3.0,September2019

Accountingsoftwareandsupplierdetails

Software Company Website Email

AccessFinancialsandDimensions

TheAccessGroup www.theaccessgroup.com [email protected]

AccountIQ AccountsIQ www.accountsiq.com [email protected]

Aqilla

Aqilla www.aqilla.com [email protected]

BenchmarkAccountingSoftware

Benchmark www.benchmark-software.co.uk [email protected]

bluQube

bluQube www.bluqube.co.uk [email protected]

CharityAccounting

Harlequin www.harlequinsoftware.co.uk [email protected]

ClearBooks

ClearBooksPLC www.clearbooks.co.uk [email protected]

Exchequer

AdvancedComputerSoftwareGroup

www.oneadvanced.com/products/exchequer

[email protected]

FinanceCo-ordinatorDonationsCo-ordinator(formerly‘Cashcall’)

DataDevelopments www.datadevelopments.co.uk [email protected]

FinancialForce.com

FinancialForce www.financialforce.com [email protected]

Freshbooks

www.freshbooks.com/uk

[email protected]



Address/Telephone %of

charityclients

Datefounded

No.ofstaffinUK

Someexamplesofusers/notes

SchoolLaneStratfordStMaryColchesterCO76LZ08453453300

25% 1994 600 ChurchMissionSocietyTheRoyalSocietyWellcomeTrustSueRyderCareFriendsoftheElderly

StanleyBuilding7PancrasSquareLondonN1C4AG02035987350

2004 51 HampshireCulturalTrustAdviceUKRoyalBalletSchoolDioceseofSouthwark,ArundelandBrighton

CapitalTower91WaterlooRoadLondonSE18RT02070989881

25% 2006 18 LeapConfrontingConflictPumpAidThalidomideTrust

213HighStreetSomersetBA160NE01458444010

5% 1978 6 Thefullpackageplusalladditionalmodulesisgivenfreetocharitiesthatonlyhavetopay£10permonthforsupport.

TheHophouseTheOldBreweryBusinessPark7-11LodwayPill,BristolBS200DH08456447788

25% 1994 25 ActionAidUKAirAmbulanceBrookAdvisoryCentreHospiscare

TheOldVicarageCoachHouseFinchesLaneBaydonMarlborough,SN82JJ01672541541

100% 1985 12 SheffieldHospitalsCharityRonaldMacdonaldHouseCharitiesGloucesterCathedral

LyricHouse149HammersmithRoadLondonW140QL08448160616

BigPictureCharityFilmsConnect2CharityFifeCharityMotorcycleRuns

TelecomHouse35HoldenhurstRoadBournemouthBH88EH08451605555

38% 1994 2,000 ActionforkidsCompassioninWorldFarmingCanterburyCathedralMuseumofLondonEpilepsySociety

WolverhamptonScienceParkStaffordRoadWolverhamptonWV109RU01902824044

1985 Usedbyover5,000churchesandsmallcharities.

CardaleParkBeckwithHeadRoadHarrogateHG31RY08082389791

BuildITInternationalCamfed

35GoldenAvenueSuite105TorontoCanadaM6R2JS08081013408(UKFreephone)

2003 0 Aimedatsmallerorganisationsintheservicesector,e.g.consultancies.




Greentree(NowMYOBGreentree)

MYOB www.greentree.co.uk SoldintheUKthroughresellers

HarlequinCharitableAccounting

HarlequinSoftware www.harlequinsoftware.co.uk [email protected]

IntegraFinancials

CapitaIBSolutions www.capita-ibs.co.uk [email protected]

Just-DONATE CreativeComputing

www.creative-computing.co.uk/charity/www.just-donate.net

[email protected]

Kingbooks

NatBroad&Co www.natbroad.net [email protected]

LibertyAccounts LibertyAccounts www.libertyaccounts.com [email protected]

MIPFundAccounting(formerlySage100MIPFundAccounting)

Abila www.abila.com [email protected]

MSDynamics365F&O(formerlyDynamicsAX)

Microsoft https://dynamics.microsoft.com/en-gb/finance-and-operations/overview/

SoldthroughresellersMSDynamicsGP

Microsoft www.microsoft.com/en-gb/dynamics/erp-gp-overview.aspx

Soldthroughresellers

MSDynamics365BusinessCentral(formerlyMSDynamicsNAV)

Microsoft https://dynamics.microsoft.com/en-gb/business-central/overview/


NetSuite

OracleNetSuite www.netsuite.co.uk [email protected]

OmegaAccounts

GCDTechnologies www.omegachurch.co.uk [email protected]

OpenAccounts

AdvancedComputerSoftwareGroup

www.oneadvanced.com/products/openaccounts

[email protected]

PaxtonCharitiesAccounting

Paxton www.paxtoncharities.co.uk [email protected]




charityclients

Datefounded

No.ofstaffinUK

Someexamplesofusers/notes

Level3235SpringvaleRoadGlenWaverleyVictoria,Australia

1984 0 FutureDirectionsUnitedPurposeThePublishersAssociationCordUK

TheOldVicarageFinchesLaneBaydonMarlborough,SN82JJ01672541541

100% 1986 Producedspecificallyforhospitalcharities,thoughnowadaysusedmorewidely.IntegrateswiththeHarlequinCRM.Usedby350organisations.

TheSpirellaBuildingBridgeRoadLetchworth,SG64ET01462476800

5% 1976 140 ScopeBritishFilmInstituteEnglishHeritageNationalMuseums&GalleriesofNorthernIreland

1TheCourtyard73aHighStreetBurnham,SL17JX

1990 VarietyseApAdvocacyStMargaret’sHospice

18CongressRoadLondonSE20LT02088559035

ShielingHouseInvincibleRoadFarnboroughGU147QU08001701150

5% 1996 5 Churches,schoolsandsmallcharitiesChargesamonthlyfeeforunlimitedusersof£12.95forcharitieswith<£250kturnover.Forothercharities£19.95pcmplus£1peremployeeforpayroll.

10800PecanParkBoulevardSuite400Austin,Texas787501-800-347-3863(Freephone)

100% 0 NotforprofitspecificcloudbasedfundaccountingpackagewhichdoeshavesomeUKusers,apparently.PreviouslyaSageproduct.

CardinalPlace80-100VictoriaStreetLondonSW1E5JL08457001000

Asabove

2001 ActiononhearinglossCentralYMCAConcernWorldwide

Asabove 2002 RoyalCollegeofPhysiciansRetailTrustKingsFundVictoria&AlbertMuseum

7thFloor5NewStreetSquareNewFetterLaneLondonEC4A3BF

10% 1998 500 IPPFCompassioninWorldFarmingRIBAAbilityNetOperationRaleigh

259LoughRoadLurgan,BT666NQNorthernIreland02838341205

100% 1997 PartoftheOmegaChurchManagementsoftwaresuitebutcanbepurchasedseparately,forchurchesandsmallcharities.

MunroHousePortsmouthRoadCobhamKT111TF08451606162

70% 1990 2000 TheDonkeySanctuaryRSPBActionforChildrenBrendoncareFoundation

PaxtonComputers15KingswayBedfordMK429EZ01234216666

50% 1979 10 TheBridgeTrustHomeStartMidSuffolkSurreyChapel–NorwichMid-ThamesAreaQuakers




PegasusOpera3

Infor www.pegasus.co.uk [email protected]

PSFinancials

PSFinancials(nowpartofIrisBusinessSoftware)

www.psfinancials.com [email protected]

QuickBooksPro2016

Intuit www.intuit.co.uk/quickbooks-accounting-software/desktop/pro.jsp

[email protected]

QuickBooksOnline

Intuit www.intuit.co.uk/quickbooks-accounting-software.jsp

[email protected]

SageERP1000(formerlySage500)

Sage www.sage.co.uk/sage-1000 Soldthroughresellers

Sage200(formerlySageMMS)&Sage300ERP(formerlyAccpac)

Sage www.sage.co.uk/sage-200www.sage.co.uk/sage-300-erp


Sage50Accounts Sage www.sage.co.uk/sage-50-accounts Soldthroughresellers

SageIntacct SageIntacct www.sageintacct.com Soldthroughresellers

SAPBusinessOne

SAP www.sap.com/solution/sme/software/erp/small-business-management/overview/index.html


SkyCharityProSkyBranch

SkynetAppliedSystems

www.skynetcharity.co.uk [email protected]

SunAccounts

Infor www.sunaccounts.com [email protected]

Trojan–CharitableFunds

TrojanConsultantsLtd

www.gotrojan.com [email protected]

Twinfield WoltersKluwer www.twinfield.co.uk [email protected]

UNIT4BusinessWorld(formerlyAgresso)

Unit4BusinessSoftware

www.unit4software.co.uk/products/agresso

[email protected]




charityclients

Datefounded

No.ofstaffinUK

Someexamplesofusers/Notes

OrionHouseOrionWayKetteringNN156PE0800919704

1981 DoveHouseHospiceStChristopher’sSchool,BristolBridgeCommunityChurch

IsisHouse,IsisWayMinervaBusinessParkPeterboroughPE26QR01733367330

85% 2001 135 SelfHelpAfricaPlanUnitedResponseQuakersImperialHealthCharity

1CathedralPlazaLondonSW1E5BP08081689533

1983

Asabove08081689533

1983

NorthParkNewcastleuponTyneNE139AA08009520082

1981

Asabove08009230344

1981

Asabove08009230344

1981 Manysmalltomediumcharities.

300ParkAvenue,Suite1400SanJose,CA95110001–4088780900

1999 UsedextensivelyintheUSA,acloudproductfromthestartitwaspurchasedbytheSageGroupin2017andisnowbeingimplementedintheUKbyCarlsonManagementConsulting.

ClockhousePlaceBedfontRoadFelthamTW148HD08706084000

PeterboroughDiocesanBoardofFinanceRoyalBritishLegionDeafblindUKCharityFinanceGroup

28QueenStreetLondonEC4R1BB02072363777

1988 CAMRASSAFA

4thFloor36-38BotolphLaneLondonEC3R8DE02037711590

ArtsCouncilofWalesShelterNSPCCMarieStopes

A29HarrisBusinessParkHanburyRoadBromsgroveB604DJ01527882255

1985 NorthBristolNHSTrustAsystemdesignedspecificallyforNHSorganisation.

WoltersKluwer145LondonRoadKingstonUponThamesKT26SR08445618181

2000 BigSocietyCapital

EdenHouse,EdenOfficePark82MacraeRoad,Bristol01275377200

1980 700 BritishRedCrossMarieStopesInternationalSavetheChildren,SalvationArmy




UNIT4Dream(formerlyCODADream)


www.unit4software.co.uk/products/dream

[email protected]

UNIT4Financials(formerlyCODAFinancials)


www.unit4.com/uki/applications/cfo/financials

[email protected]

Xero

Xero www.xero.com/uk/business-type/non-profit-accounting/

[email protected]

Xledger

Xledger www.xledger.co.uk [email protected]




charityclients

Datefounded

No.ofstaffinUK

Someexamplesofusers/Notes

Asabove 1980 700 TheLeadershipTrustHEFCWales

Asabove 1980 700

500AveburyBoulevardMiltonKeynesMK92BE0190887065108000853719

2006 130 CommunityEducationPartnershipsEpsomTennisClubNewZealandDrugFoundation

10VictoriaStreetBristolBS16BN01173291050

35% 2001 45 SouthwestHeritageTrust,TheUnitedMethodistChurch;TheChurchofEngland(BirminghamDiocese);CoinStreetCommunityBuilders,variousWildlifeTrusts.



Suppliersthatspecialiseinimplementingandsupportingaccountingsoftwareforcharities

Company Addressandphone Furtherinformation SystemstheyspecialiseinAccessNetworkSolutions LandmarkHouse

17HanoverSquareLondonW1S1HU02075180325

[email protected]

Sage50Sage200

AdvantageBusinessSystems

68LombardStreetLondonEC3V9LJ02038110790

[email protected]

MSDynamics365BCMSDynamicsGP

AzzureIT 10EuropaViewSheffieldBusinessParkSheffieldS91XH03454679950

[email protected]

MSDynamics365BC

CarlsonManagementConsulting

OaktreeCourtBusinessCentreMillLane,NessCH648TP07368492832

[email protected]

SageIntacct

CastleComputerServices StewartHousePochardWayStrathclydeBusinessParkBellshillML43HB08452301314

[email protected]

InforSunSystemsPegasusOperaMSDynamics365BC

CentrepointSoftware 122Minories,LondonEC3N1NT02078313050

[email protected]

Sage50Sage200

CreativeComputingSolutions

1TheCourtyard73aHighStreetBurnhamSL17JX01628660600

[email protected]

MSDynamics365BCSage50Sage200

EurekaSolutions WestPointHouse5RedwoodPlacePeelParkEastKilbrideG745PB01355581960

[email protected]

NetSuiteSage200ExtraOnlineSage200Cloud

Excluserv WeWorkMoorgate1ForeStreetMoorgateLondonEC2Y9DT02072052329

[email protected]

Xero

FHL RadwayGreenBusinessCentreCreweCW25PR01270630300

[email protected]

NetSuite

HexagonGroup Unit8HighnamBusinessCentreHighnamGL28DN01452348262

www.hexagon.co.uk/dream-financials/[email protected]

UNIT4CodaDream(forpropertysector)

Hoge100 IMSHousePrescottDriveWorcesterWR49NE01905455227

[email protected]

AccessDimensionsforAcademiesMYOBGreentree



Company Addressandphone Furtherinformation SystemstheyspecialiseinHPBSystems WoodhouseRoad

ScunthorpeDN161BD01724400303

https://[email protected]

SageSoftwarePegasusSoftwareExchequer

K3FDS BartleyHouseStationRoadHookRG279JF01256744000

https://[email protected]

Sage200Sage500SageERP1000SageX3

LakeFinancialSystems StableMewsElmeteLaneLeedsLS82LQ01132737788

Beechwoods

[email protected]

InforSunSystemsSAPBusinessOne

m-hance TrinityHouseBredburyParkWayBredburyStockportSK62SN08442640932

[email protected]

MSDynamicsGPMSDynamics365BCNetSuite

PrerogativeSystems QueenAnneHouse4-6NewStreetLeicesterLE15NR07816880044

[email protected]

MYOBGreentree

Quantiq DawsonHouse5JewryStreetLondonEC3N2EX

www.quantiq.com MSDynamicsGPMSDynamics365BCMSDynamics365F&O

RSMTechnologyConsulting

25FarringdonStreetLondonEC4A4AB02032018000

https://www.rsmuk.com/what-we-offer/by-service/consulting/technology-consulting

MSDynamicsF&ONetSuite

SapphireSystems TheShard32LondonBridgeStreetLondonSE19SG

[email protected]

SAPBusinessOneInfoSunSystems

SystemsAccountants 15BishopsgateLondonEC2N3AR02076484242

https://www.systemsaccountants.com/us/our-services/financial-systems-advisory/

NetSuiteUnit4BusinessWorld

TechnologyServicesGroup

OneGosforthParkwayGosforthBusinessParkNewcastleNE128ET08453225467

www.tsg.com MSDynamics365BCSage200PegasusOpera3

TotalEnterpriseSolutions

GrosvenorCourtWheelhouseRoadLeaHallEnterpriseParkRugeleyWS151LH

www.totalenterprisesolutions.co.ukandrew.lees@totalenterprisesolutions.co.uk

MSDynamics365BC

TouchstoneFMS 1TritonSquareLondonNW13DX02071214700

[email protected]

InforSunSystems



Checklist

Key: Cloud Smallcharities Traditional

A=Availableindifferentmodules

Software Aqilla Agresso(U4BW) Paxton PSFinancials

Company Aqilla UNIt4Agresso Paxton PSFinancials

SaaS ü ü ü

Desktop/Serverbased ü ü üBankRec ü ü ü üBudgets ü ü ü ü

Multicurrency ü ü ü üCashmanagement ü ü ü ü

Projectcoding ü ü ü üExpenses ü ü ü A

Fixedassets ü ü üTrading ü ü ü ü

Multi-company ü ü üProcurement ü ü ü A

HR ü ü Workflow ü ü ü

Integrationwith: --- --- --- ---MSOffice ü ü ü

Websites(CMS) ü ü üCRM ü ü ü

Maxconcurrentusers Unlimited Unlimited 20 UnlimitedVATpartialexemptioncalculation ü ü ü

Payroll ü Dashboard ü ü ü

CRMincluded ü üImagescanning/storage ü ü üDrill-downfromreports ü ü ü

FullevaluationreportfromICAEW üAboutyourcustomers:

Typicalcharityturnoverrange: Lessthan£1m ü ü

£1m-£5m ü ü ü£2m-£10m ü üOver£10m ü üOver£25m ü ü



SAPBusinessOne Xledger MSDynamicsGP Exchequer bluQube SageLine50

SAP Xledger Microsoft Advanced bluQube Sage

ü ü ü ü ü üü ü ü ü üü ü ü ü ü üü ü ü ü ü üü ü ü ü ü üü ü ü ü ü üü ü ü ü ü üA ü ü ü ü Aü ü ü ü ü üü ü ü ü ü üü ü ü ü ü üü ü ü ü ü üü ü A A Aü ü ü ü ü A--- --- --- --- --- ---ü ü ü ü ü üü

ü A

A

ü ü ü A

A100 Unlimited Unlimited 60 Unlimited 10ü ü ü ü ü A

A ü

Aü ü ü ü ü üü ü ü A

A

ü ü ü ü ü üü ü ü ü ü ü

ü

üü ü ü ü üü ü ü ü ü ü ü ü ü ü

ü ü ü



Checklist

Key: Cloud Smallcharities Traditional

A=Availableindifferentmodules

Software Sage200 OpenAccountsHarlequinCharitableAccounting

Freshbooks

Company Sage Advanced Harlequin Freshbooks

SaaS ü ü

Desktop/Serverbased ü ü ü BankRec ü ü ü Budgets ü ü ü A

Multicurrency ü ü üCashmanagement ü ü ü A

Projectcoding ü ü ü üExpenses ü ü ü ü

Fixedassets A ü ATrading ü ü

Multi-company ü ü ü Procurement A ü ü

HR ü A AWorkflow ü ü ü

Integrationwith: --- --- --- ---MSOffice ü ü ü

Websites(CMS) ü ü ü CRM ü ü ü

Maxconcurrentusers Unlimited Unlimited Unlimited UnlimitedVATpartialexemptioncalculation ü ü

Payroll ü A ADashboard ü A ü ü

CRMincluded ü A A AImagescanning/storage ü ü ü üDrill-downfromreports ü ü ü ü

FullevaluationreportfromICAEW ü ü Aboutyourcustomers:

Typicalcharityturnoverrange: Lessthan£1m ü

£1m-£5m ü £2m-£10m ü ü Over£10m ü ü Over£25m ü



Integra2MSDynamics

NavforCharities

BenchmarkAdvancedAccounts

SunAccounts AccessDimensions

LibertyAccounts

Netsuite

CapitaIBSolutions

Microsoft/Advantage

BenchmarkSoftware Infor AccessGroup

LibertyAccounts Netsuite

ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü üü ü ü ü ü ü üü ü A ü A üü ü ü ü A ü üü ü ü ü ü ü üü ü A ü ü üü ü ü A ü üü ü ü ü A ü üü ü ü ü ü ü üü ü ü A ü üA ü A üü ü A ü ü--- --- --- --- --- --- ---ü ü ü ü ü üü ü A A A üA ü A A ü ü

Unlimited Unlimited 20 Unlimited Unlimited Unlimited Unlimitedü ü ü ü üA ü A A ü ü ü ü ü ü ü ü A üü ü ü ü üü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü ü üü ü ü ü



Checklist

Key: Cloud Smallcharities Traditional A=Availableindifferentmodules

Software Xledger Xero FinanceCo-ordinator

Company Xledger Xero DataDevelopments

SaaS ü ü

Desktop/Serverbased üBankRec ü ü üBudgets ü ü

Multicurrency ü ü Cashmanagement ü ü ü

Projectcoding ü üPartial üExpenses ü ü ü

Fixedassets ü ü üTrading ü

Multi-company ü ü üProcurement ü ü

HR ü Workflow ü üPartial

Integrationwith: --- --- ---MSOffice ü ü ü

Websites(CMS) ü CRM ü ü

Maxconcurrentusers Unlimited Unlimited UnlimitedVATpartialexemptioncalculation ü ü

Payroll ü Dashboard ü ü

CRMincluded ü üPartial Imagescanning/storage ü ü Drill-downfromreports ü ü ü

FullevaluationreportfromICAEW Aboutyourcustomers:

Typicalcharityturnoverrange: Lessthan£1m ü ü

£1m-£5m £2m-£10m Over£10m ü Over£25m



Howwecanhelp?

AtAdaptaConsulting,weareindependent,wearenotresellersanddonotreceivecommissionor

income from suppliers. We help you meet the challenges of change: processes, people and

technology.Wework exclusivelywith not-for-profit organisations, where our consultants bring a

combinationofdeep systemsknowledgeandwideexperience, gainedovermanyyearsworkingat

senior levels inthesector.Wearecompletely independentand, inallourwork,wesetthehighest

professionalstandardstoensureweprovideanobjectiveservice,adaptedtoyourneeds.

Ourservices

Advice&Support ProcessImprovementBusinessCaseDevelopment ProgrammeandProjectManagementCRM ProjectReviewsData&SystemsSecurity/GDPR SoftwareSpecialismsInformationSystemsStrategy SupplierManagementOutsourcing VirtualCIO/ITDirector

AdaptaConsultingguidesandpublications

AdaptaConsulting’s‘AdaptiveApproaches’guides:http://www.adaptaconsulting.co.uk/adapta-guides

AdaptaConsulting’sonline‘KnowledgeResources’:http://www.adaptaconsulting.co.uk/adapta-knowledge

Contactuson02072504788

oremail: IainPritchard [email protected]

PaulSypko [email protected]

LibbyHare [email protected]

AmandaMedler [email protected]

DavidMembrey [email protected]

KeithCollins [email protected]

Documents

A guide to accounting systems for charities and not …...A guide to accounting systems for charities and not for profit organisations --- --- , and