All receipts and payments should be recorded in a cash book. You can either do this manually or on a computer spreadsheet. Treasurers proficient in bookkeeping may also choose to use a commercial software package e.g. MYOB but it is probably not necessary for the amount of transactions most parent clubs make.
Income
- This section records all money received. For each amount you should record:
- The date, the source, receipt no. and the amount
- Columns are drawn up with the types of income expected
- The amount is recorded in the appropriate column to assist in the preparation of reports
Example
| Date | Details | Receipt No. | Interest | Uniforms | Lunches | Fund-raising | Total |
| 1 Aug | Interest | BS | 0.30 | 0.30 | |||
| 3 Aug | Trivia Night | 46.00 | 46.00 | ||||
| 3 Aug | M. Smith | 23.00 | 23.00 |
Expenditure
This section records all money paid out.
For each transaction record: the date, the recipient, cheque no. or transaction number and amount.
Example
| Date | Details | Cheque No. | Bank Fees | Uniforms | Lunches | Fund-raising | School | Total |
| 2 Aug | Office supplies (printing) | 72.00 | 72.00 | |||||
| 3 Aug | Black PS | 500.00 | 500.00 | |||||
| 10 Aug | My Catering | 117.00 | 117.00 |
