Training Module for SHG Book Keepers - Assam · 2017-11-03 · Training Module for SHG Book Keepers...

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ASSAM STATE RURAL LIVELIHOODS MISSION Training Module for SHG Book Keepers SHG Books of Records Duration: 3 Days

Transcript of Training Module for SHG Book Keepers - Assam · 2017-11-03 · Training Module for SHG Book Keepers...

ASSAM STATE RURAL LIVELIHOODS MISSION

Training Module for SHGBook Keepers

SHG Books of Records

Duration: 3 Days

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Introduction & Setting norms

Introduction by participantsPairing Game: Facilitator will choose a number of well known phrases, and write half of each phrase ona piece of paper. For Example: Facilitator may write Community on one piece of paper and ResourcePerson on the other, likewise other words may be Bank---- Mitra, Village---- Organization, Book----Keeper, Pancha Sutra, etc. The papers are then folded and each participant picks up one piece of paperand tries to find the member of the group with the matching half of the phrase.

Expectations of participantsIt is essential to ensure that the training programme meets the expectations of the participants in termsof learning experiences, methodology and content. Facilitators will facilitate an open session to enableparticipants to share their expectations from the entire training programme. Facilitators will facilitatethe process to establish that the participants’ expectations are similar to the objectives of the trainingprogramme.

Introduction to the moduleFacilitator will discuss the whole training session plan.

Setting NormsThe facilitator will set some ground rules with the help of participants and explain the rationale forestablishing ground rules to the group. For example: Punctuality, active participation, respects eachother etc.

Ground rules are the operational guidelines for the participants’ and the facilitator's behavior during theworkshop. They offer a baseline for the way of working during the workshop and encourage cooperationand collaboration, and contribute towards the learning climate.

Facilitation Skills

What is effective facilitationFacilitation game: Facilitator will ask the participants to form pairs. Facilitator will then facilitate thepicture drawing game where the pair is made to stand back-to-back. One participant is given a diagramand she has to explain the same to the other person so as to help her draw the diagram. After the game,the facilitator will ask each pair about their experience while drawing the pictures. The facilitatoremphasizes that due to poor instructions, less clarification of doubts, less understanding of the need ofthe other person the exercise proves to be difficult. But if they were to stand face-to-face and bothpersons see and discuss the diagram, it would have been easier.

Facilitator will then ask participants-

Who is a facilitator What are the qualities of a good facilitator What is the role of a facilitator

Facilitator will write the views of the participants on the board and facilitate discussion on the same.

With the help of the PPT/ points mentioned in the PPT the facilitator will explain that the word facilitatemeans “making easy”. Facilitation is a process of learning through participatory activities involvingsharing and guidance

A facilitator is

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highly adaptive can make people feel comfortable in understanding, sharing and learning any process,

experience or conversation, non-judgmental have adequate information, knowledge and proficiency in the content capable to accept change, other people’s ideas and views, new knowledge or information able to convey as well as build a sense of self-confidence, informality, enthusiasm,

responsiveness and creativity. willing to be challenged without feeling threatened courageous to be able to let go of long held beliefs, values or actions can create a sense of trust, belongingness, encouragement and caring works as a part of the group.

Difference between facilitation and teachingFACILITATION TEACHING

Learning is active Learning is passive

All ideas are appreciated There is no sharing of ideas

Learning is through participation Learning is directed and mostly controlled

The facilitator is one with the participants The teacher is separate from the learners

Experiential Text book centeredThe participant is allowed to air views andopinions; respected and encouraged

No scope for sharing views and opinions

Learning is both ways Learning is unidirectionalThe facilitator also learns along with thelearners

The participants alone are expected to learn

Focuses on building skills that affect one’spersonal life

Usually focuses on imparting theoreticalknowledge

Role of facilitator Create and promote an atmosphere of trust, support and encouragement for the group. Maintain open communication with all participants. Allow exploration and questioning. Intervene only when group outcomes are negatively affected by ineffective group interaction in

a non-judgmental manner. Keep group interaction within the purview of the activities undertaken. Listen actively and speak without ambiguity. Be empathetic and sensitive to the views and ideas of the participants. Create an environment which is conducive for the participants to contribute their ideas fully.

Dos and Don’ts of facilitationDO’s DON’Ts

Face the entire group Don’t turn your back

Keep smiling Don’t frown

Listen carefully Don’t look elsewhere, read something orfiddle around with papers, mobile, etc.

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Maintain eye contact while speaking to anindividual Don’t stare at anyone

Nod affirmatively, give positive responses Remain impassive

Talk with all participants Don’t talk to only a few people

Encourage shy participants Don’t impose your beliefs/ use force

Move amongst the participants slowly Don’t sit or walk out unnecessarily

Advance preparation for facilitator Make a Checklist for essential materials, documents, PPT etc. Collect all the materials in advance. Venue selection. Reach the training venue 10 minutes before starting the training programme.

SHG Guiding Principles (Panchasutra)1. Weekly meetings – SHG should hold weekly meetings regularly.2. Weekly savings – All members of the SHG should save weekly in its meeting.3. Regular inter-lending – SHG corpus to be used to meet various credit needs of the members.4. Regular repayment – SHG/ members should repay their loans regularly.5. Updated book keeping – SHG should update their books of records regularly.

Dashasutra:6. Health, Hygiene and Sanitation – Ensure Open Defecation-Malnutrition free SHG, facility of

Sanitary Latrine, Pure drinking water & Personal hygiene.7. Education - Ensure 100% enrollment and retention in the school, Priority for education loans,

Active participation in School Management Committee, and Active participation in schoolactivities.

8. Active involvement in PRIs – participate actively in all PRI activities.9. Access to entitlements and Schemes- Providing access to insurance and pension schemes,

NSAP, Crop loan, MGNREGA, toilets etc., coordination by block and district staff with concerneddepartments.

10. Sustainable Livelihoods - Strengthening of existing livelihoods sources, generate at least onenew source of income.

SHG Functioning:• Savings and Thrift : The amount may be small, but savings have to be a regular and continuous

habit, also savings graph should go high

• With all the members. ‘Savings first -- Credit later‘should be the motto of every group member.

• Group members learn how to handle large amounts of cash through savings. This is useful when

they use bank loans.

• Internal lending: The savings to be used as loans for members. The purpose, amount, rate of

interest, etc. to be decided by the group itself.

• Proper accounts to be kept by the SHG. Opening savings bank account with bank enable SHG

members to obtain loans from banks, and repaying the same.

• Discussing problems: Every meeting, the group will discuss and try to find solutions to the

problems faced by the members of the group.

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Proper Book Keeping- why essential:1. To record all the transactions of the SHG in a continuous manner for enabling the members to

understand them.2. Decisions taken by the group will be known to all the members from time to time and it will

promote them to take always right decisions in their meetings.3. Bookkeeping will help in assessing the financial status of the group like member’s savings,

loans, attendance, group fund, recovery percentage etc.4. It helps in building confidence and unity among the members.5. It promotes institutional development by increasing the credit worthiness of the group.6. It enables the group to monitor its performance.7. By good Bookkeeping arrangements the scope of the group to attract outside resources like

Bank and other agencies will be accomplished.8. Good Bookkeeping arrangements create transparency of its transactions to its members

leading to strengthening and sustainability of the group.9. It brings recognition to the group in the eyes of the public institutions.10. Bookkeeping helps in rating of the groups’ performance.

Who is a Book KeeperThe facilitator will facilitate the discussion by asking the participants-

Who is a Book Keeper? What is SHG Book Keeper Concept? What are the selection criteria of Book Keeper? What are the duties of a Book Keeper?

One who writes the books of records of a SHG is called the Book Keeper of its SHG.

SHG Bookkeeper Concept:

1. In every SHG since there will be thrift and credit transactions, there shall be a Bookkeeper towrite the books of accounts of the group.

2. The Bookkeeper is either a literate member of the group or an outsider engaged by the group.3. The Bookkeeper writes all the records in the group meeting only.4. The Bookkeeper is a person hired by the group.5. The Bookkeeper is paid monthly remuneration from the earnings of the group.

Bookkeeper Selection Criteria:Points to be considered for the selection of Book Keeper:

1) A literate member of the group willing to work as Bookkeeper shall be selected.2) If there is no literate member, the group can select and engage a woman (staying in the same

village) willing to work as Bookkeeper. But this should be in consensus from the group.3) Book Keeper should be selected by SHG members and it should be recorded in the minutes

book.4) The Bookkeeper shall be a local person and shall be available for all the meetings.5) The Bookkeeper must have studied at least up to 7th class.6) The Bookkeeper should have basic knowledge on Arithmetic.7) The Bookkeeper shall possess legible hand writing.8) The Bookkeeper shall respect the women and be loyal to the group.9) The Bookkeeper shall not be a relative of the group leaders. If SHG member who is eligible to be

a Book Keeper is holding the position of President/ Secretary, she should be facilitated tocarry responsibilities of a Book Keeper and the position of President/ Secretary should behanded to another SHG member.

10) The Bookkeeper shall possess patience and service mindedness.11) The Bookkeeper shall be a person hailing from poor households.

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12) The Bookkeeper should not be a CRP/ Bank Mitra.

Role and responsibilities of Bookkeeper:

Bookkeeper is a person engaged by the SHG and is accountable to the group only. Therefore, she shouldhave some ‘Dos’ and ‘Don’ts’ as a Book Keeper.

Dos of a Book Keeper Book Keeper should come 5-10 minutes prior to the start of the meeting so that she can revise

and prepare an overview of last meeting’s discussion & resolutions. In the group meeting, the Bookkeeper will sit by the side of the group leader. She should collect the SHG books of records from the convener. She should write all books of records of the SHG in the meeting. She should follow the meeting agenda and write about all transactions in the books of records in

front of all members. At the end of the meeting, she should read out the minutes of the meeting and get it signed by

all members of the group. At the end of the meeting, she should return all books of records to the convener. She should prepare the monthly report and submit it to the president of the group. She should be present during all trainings of the SHG. She should assist in the audit of her SHG. She should respect all the members of the group and not be biased. She should teach illiterate members of the SHG to at least sign their names.

Don’ts of a Book Keeper She should not come late to the weekly meetings. During the meetings, she should not comment or attempt to influence any decision of the

group. She should not handle cash of the SHG. She should not cut, scribble or dirty the SHG books of records. She should not communicate the transactions of the SHG to outsiders. She should not keep the SHG books of records. She should not be biased towards any member of the SHG. She should not discuss any issue discussed in the group to outsiders. She should not have any bad habits.

SHG Books of RecordsThe facilitator will articulate about the following Book of Records that an SHG shouldmaintain:1. Minutes Book/ Proceeding Book2. Attendance Register3. Saving Ledger4. Loan Ledger5. Cash Book6. Individual Pass Book7. General Ledger

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SHG Book keeping flow chart:

Minutes Book/ Proceeding BookThe Facilitator will start by discussing the pictures in the ppt on SHG norms, timely meeting andmeeting procedure.

What is Minutes BookThis book is the mother book, because it reflects all the transactions, discussions, processes andprogress of the Group on a weekly basis.

Importance of Minutes Book All the decisions taken by a group reflects in the meeting minutes books. Meeting minutes book help to conduct the weekly meeting in a systematic way. Minutes book reflects the date, time, place, name of the meeting convenor of the weekly

meeting. Regular meetings, members’ attendance and group participation in decision making can be seen

through a well kept minutes book. This book shows that the group is a functioning Group.

AttendanceRegister

MinutesBook

Cash Book

LoanLedger

IndividualPassbook

GeneralLedger

SavingsRegister

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SHG Members can review the decisions and actions taken regularly based on minutes book.

Maintaining the Minutes BookAll meeting discussions, decisions and transactions should be recorded in the Minutes Book.Sample format of the Minutes Book is given below.

Meeting No……….

Meeting Date:……………………… Meeting Day :……………………… Meeting Time:………………………….

1. Name of the SHG :2. Name of the Village :3. Meeting Place :4. Name of the Member Presiding over the meeting :5. Total no. of members in the SHG:6. No. of Members attended the meeting :

Agenda of the Meeting:

1. Prayer: All the members present will sing a prayer. The prayer will help the members tohave a calm mind and keep concentrate in the whole meeting process.

2. Introduction: Each member will introduce herself by her name, group’s name, villagename, village organization name (if any) and her savings amount.- The practice of members’ introduction will improve their ability to speak freely

without shyness and build self confidence.3. Attendance: While the members were introducing themselves, the bookkeeper will

record the attendance in the register.

- The names of the absentee members and late comers and the fines to be imposedwill be recorded as per the group norms.

- This practice will act as a deterrent to the members and make them alert anddisciplined for their meetings.

- Absence of members in the meeting may be authorized or unauthorized. If anymember informs about her absence prior to meeting citing the genuine cause, the

- group may consider this absence as authorized absent. However, if any member doesnot turn up the meeting deliberately without any information, then group mayimpose fine or penalty as this is the unauthorized absent.

4. Review of the last weekly Meeting decisions: The Bookkeeper will read out the decisionsof the previous meeting and the group will review the following items:a. Fines to be collected from the previous meeting absentees and latecomers,b. Loan installments to be collected from defaulters of the previous meeting,c. Previous meeting savings not paid by members if any,d. Purchase of assets through the loans disbursed in the previous meeting,e. Asset verification report on the loans by the non loanee members,f. Remittance particulars of cash balance of previous meeting in the bank account,

handing over the previous meeting cash balance to the presiding member of thepresent meeting.

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5. Collections of Savings: In the meeting the presiding member will collect the individualsavings from all the members and the Bookkeeper will record the transactions includingthe names of the members not paid the savings. The details will be recorded in the savingsledger and cash book.

6. Repayment of Internal Loan: In the meeting the presiding member will collect theirindividual loan installments, principal and interest from the members and the Bookkeeperwill record member wise transactions including the defaulters in the loan ledger and cashbook.

7. Fines & Penalties: The member who is unauthorized absent or late in the meeting shouldbe penalized and recorded in the general ledger and cash book.

8. Sanction of new loan: Member will discuss about the new proposal of loan application inthe meeting. If the application is more than one, member will take a consensus decision asper priority of loan and recorded in the loan ledger and cash book.

9. CIF Loan from VO: In the meeting, members will discuss and take decision on CommunityInvestment Fund. Details should be in the General Ledger and cash book.

10. SHG Bank credit Linkage: Group will discuss about the bank linkage – status of existingloan, application for new loan at the concerned bank branch.

11. Receipts & Payments Statements:* The Bookkeeper will prepare receipts and paymentsstatement and place it in the meeting for discussion and approval of the members as perfollowing:

In today’s meeting total amount received is Rs……. a total payment made is Rs…….Cash in Hand:Cash in Bank:Total:Details of receipts and payments mentioned in Page No….. of Cash Book

(*During the trainings conducted at SMMU on ToT for Master Book Keeper, participants weretrained to maintain a table of Receipts and Payments in the Minutes Book. However, after manydeliberations it has now been decided that SHGs may follow the revised format as shown aboveunder the Agenda Point- Receipts and Payments.)

12. SHG Bank Transaction: The group will discuss about the bank transaction and recorded inthe minutes book as per following-Current deposit in the SHG Bank Account is Rs…… It is decided in today’s meeting thatMs……. Will deposit Rs……. in the bank account before ……. (Date)

13. News of the Village: The next Gram Sabha meeting will be held on …….. (date) and it isdiscussed that all members will attend the same.

14. Discussion on members personal issues: If any members have any personal issue, theissue can discuss in this platform, e.g.

Ms…… is in her third trimester of pregnancy and she has expressed that she is unable tocarry on some of the activities related to weaving (Taat baati/tana) and request fewmembers of the group to help her. It is decided that Ms…. And Ms…. will help her in thesame.

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15. Discussion on Social Issues (Dashasutra):- The members will discuss on priority about thesocial issues (Health, Hygiene and Sanitation; Education; Active Involvement in PRIs; Accessto entitlements and schemes; and Sustainable Entitlements) like:

a. Washing hands before taking any foodb. Use of mosquito netc. Drinking pure & wholesome waterd. Diet for pregnant womene. Helping poor & old man in the same villagef. Vaccination of children in timeg. Spraying of disinfectant in home at regular intervalh. Removal of water logging sources in and around home so that mosquitoes cannot lay

eggs.i. Vaccination of domestic animals in timej. Mid day meal, 100% attendance in school, involvement with SMCk. Participate actively in the PRI activities.l. Helping poor & needy family staying in the same village for accessing govt. facility &

schemes through liaisoning with the concerned govt. departments.m. Discussion on taking up livelihood activities.

(Discussion and action to be taken will be recorded accordingly.)

16. Discussion on different Govt. Programs:

Some other Govt. Programmes that may be discussed ---a. MGNREGAb. Total Sanitation Campaign Nirmal Gram Yojanac. Mid Day Meald. Education for All (Sarba Siksha Abhiyan)e. Adult Educationf. PMGSYg. Direct Benefit Transfer

17. Any other issue:

(Book Keeper will read out the Minute of the Meeting before taking signature.)

Signature of Project Staff (if anyone present) Signature of President

Signature of Members

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Understanding and writing the Minutes BookFacilitators will explain each point of the weekly meeting agenda. After that participants will

write a minute of a weekly meeting on the basis of following case study.

Case Study on Meeting Minute:

Rengoni SHG of village Ramchandi under Chandipur GP of Algapur block has formed on 1st

January, 2013. The group has 12 members namely: Jyoti, Jeuti, Sabita, Nirala, Marami, Anjali, Khaleda,Rehena, Purabi, Renuka, Ruby & Fatema. The weekly meeting of the group used to be held on everyMonday at 3 pm and the members weekly saving is Rs.15/ member. Jyoti is the president of the group.The weekly meeting on 23/6/14 was held at the residence of Renuka.

In the previous meeting Jyoti and Jeuti were given responsibility to collect information regardingavailing a bank loan.

The financial activities statement of the group meeting held on 23/6/14 is as follows:

1. Cash in hand : Rs. 1620.002. Balance in bank saving a/c : Rs. 2018.003. Collection from weekly saving : Rs. 150.004. Late fee from Nirala : Rs. 5.005. Penalty from Renuka for delay in loan re payment : Rs. 10.006. Loan repayment from 3 members : Principal: Rs. 2200.00

Interest: Rs. 210.007. New loan disburse to 2 members : Rs. 2500.008. CIF installment repayment to VO on 22/6/14 : Principal Rs. 1000.00

Interest Rs. 375.009. Decided to withdraw Rs. 500.00 from bank to give loan to Khaleda an amount of Rs. 1000.0010. Purchase of stationary : Rs. 90.00

Anjali and Sabita were absent in the meeting. The members discussed on a social issue which effectmore than two families (e.g. population, malnutrition, illiteracy etc.)

Beside this, Mrs. Nirala is facing problem of domestic violence due to alcohol consumption by herhusband. Some govt. scheme / programme were also discussed in the meeting.

Mrs. Radhika, CRP discussed about VO and CLF, its importance and objectives in the meeting.Key points:

Every member of the group should sit in a circle and start the meeting with a prayer. Every member must give their own introduction including her name, name of her SHG and her

designation in the group (name of VO and designation, if any). Attendance of every member should be taken by the meeting convener. Minutes of the previous meeting should be read out at the beginning of the meeting and the

minutes of the current meeting should be read out at the end of the meeting. Savings, loan (interest and principal) and penalties and should be collected in weekly

meetings. Discussion on social issues, members’ personal issues, government schemes etc. should be

discussed in the meetings. The book keeper should read out the meeting proceeding of that particular meeting in front of

the members and the date, venue and time of the next meeting should be fixed. SHG should maintain meeting minutes register as per the model meeting minute format. Book Keeper should write the SHG members name in same chronological order in all registers. Numbering of the pages to be done and verified by president and secretary.

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Attendance Register

What is Attendance RegisterFacilitator will explain about the attendance register and its importance. Attendance Register

records the presence or absence of members in the SHG meetings. It also provides information onregularity of meetings.

Importance of Attendance Register Attendance Register records members’ present or absent information in SHG meetings It reflects regularity of members’ presence in meetings It reflects regularity of SHG meetings It reflects the percentage of attendance of an individual as well as of the group

Maintenance of Attendance RegisterFacilitators will explain each point of the Attendance Register. After that participants will write a

Attendance Sheet of a weekly meeting on the basis of following case study.

Case study of a SHG on Attendance RegisterRengoni SHG of village Ramchandi under Chandipur GP of Algapur block has formed on 1st

January, 2013. The Rengoni SHG has 12 members namely Jyoti, Jeuti, Sabita, Nirala, Marami, Anjali,Khaleda, Rehena, Purabi, Renuka, Rubi and Fatema. Since inception the group has conducted 65 nos. ofweekly meetings till last month. But total meetings supposed to be held till last month since inception is68.

In the month of June, 2014, Attendance status of all members in the four weekly meeting ofRengoni SHG as follows:

Name ofMembers

Nos. ofAttendancetill lastmonth

1st week Meeting 2nd Meeting 3rd week meeting 4th Weekmeeting

Jyoti 62 Present Present Present PresentJeuti 65 Present Present Present PresentSabita 58 Present Present Present PresentNirala 60 Present Present Present Present

Marami 61 Present Absent withoutinformation

Absent withoutinformation Present

Anjali 65 Present Present Present Absent withinformation

Khaleda 65 Present Present Present PresentRehena 63 Present Present Present Present

Purabi 62 Absent withoutinformation Present Present Present

Renuka 64 Present Present Present PresentRubi 65 Present Present Present PresentFatema 65 Present Present Present Present

Based on the above mentioned information, facilitator will ask the participants to prepareattendance register for the month of June, 2014. Besides these, they will be asking to calculate thepercentage of attendance for all members and percentage of group attendance till the month ofJune’2014 in the specified format.

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Name of the SHG: SHG Code: Month:

Village: GP/VCDC: Name of Block:

Sl.No.

Name oftheMember

Nos. oftotalpresencetill lastmonth

Meeting No.

Date:

Signature ofMember

Total presentin the currentmonth

Nos. ofTotalpresencetill currentmonth

% ofpresence

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Nos. of group meeting tobe held since formationof group till the currentmonth

Nos. of Groupmeetingactually held

TotalPresent

% ofgroup’spresence

Signature ofCRP (ifavailable)

Key points: Numbering of the pages to be done and verified by president and secretary. Per month one page should be used. Attendance of member up to last month to be carried forward and filled since inception. SHGs members name should be written as per the same chronological order. Book Keepers should calculate the group attendance and individual members’ attendance in the

last weekly meeting of the month.

(N.B.: Formula 1- Individual % of Attendance = Total Attendance X 100/ Total Meeting held since inception)Formula 2- % of Group Attendance = Total Attendance of all members X 100

Total meeting supposed to be held since inception X Total Members

Saving Ledger

The facilitator will start by discussing the pictures in the ppt on concept of savings andimportance of timely savings

What is Savings LedgerSavings Ledger records the savings of the group members and reflects the contribution to the

corpus from individual members’ weekly savings.

Importance of Saving Ledger Saving ledger reflects members’ weekly savings in the group. Saving ledgers reflects total savings of each member. It reflects the regularities of savings of individual member. It helps to take corrective measures for irregularities of savings.

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Maintenance of Saving LedgerFacilitators will explain each point of the Saving Ledger. After that participants will write a Saving

Ledger of a weekly meeting on the basis of following case study.

Case study of a SHG on Saving LedgerRengoni SHG of village Ramchandi under Chandipur GP of Algapur block has formed on 1st

January, 2013. The SHG has 12 members namely Jyoti, Jeuti, Sabita, Nirala, Marami, Anjali, Khaleda,Rehena, Purabi, Renuka, Rubi and Fatema. The Group also decided to save Rs.15 each member asweekly saving. The weekly saving status of all members till date is as follows:-

Name ofMembers

Saving tilllast month

Saving in 1st

WeekSaving in 2nd

WeekSaving in 3rd

WeekSaving in 4th

WeekJyoti 975.00 15.00 15.00 15.00 15.00Jeuti 975.00 15.00 15.00 15.00 15.00Khaleda 960.00 15.00 15.00 15.00 15.00Rehena 975.00 15.00 15.00 15.00 15.00Purabi 945.00 Absent without

anyinformationand did notcontributed theweekly saving

30.00 15.00 She brings Rs.10.00 instead ofRs. 15.00

Sabita 975.00 15.00 15.00 15.00 15.00Nirala 975.00 15.00 15.00 15.00 15.00Renuka 975.00 15.00 15.00 15.00 15.00Rubi 975.00 15.00 15.00 15.00 15.00Marami 960.00 15.00 Absent without

any informationand did notcontributed theweekly saving

Absent withoutany informationand did notcontributed theweekly saving

30.00

Anjali 975.00 15.00 15.00 15.00 She was absentin the weeklymeeting but herweekly savingwas send in thehand of her son.

Fatema 960.00 15.00 15.00 15.00 15.00

Based on the above mention information prepare the saving registers as per following for themonth of June’2014.

Name of SHG: Name of Member: SHG Code:

Date No. of Groupmeeting

Page no. ofCash Book

Total savingstill last month

WeeklySavings

TotalSavings

SignatureofPresident

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Key points:

1. Numbering of the pages to be done and verified by president and secretary.2. 2-3 pages to be allotted for each member3. Opening balance to be carried forward and filled since inception.4. Cash book page no. in the saving ledger is compulsory.5. SHG members name should be written as per the same chronological order.6. “Saving till last month” to be corrected to “saving till last meeting.”

Loan LedgerThe facilitator will start by discussing the pictures in the ppt on concept of single vs.

multiple loans, importance of regular repayment for group and growing the corpus.

What is Loan LedgerLoan Ledger records the transactions of the group related to credit taken by members and their

repayment.

Importance of loan ledger Reflects the various types of credit requirements of SHG members. Reflects the repayment and recovery status of members Provides information on outstanding loan amounts Provides information on each SHG member’s loan details – purpose, installments, etc. It helps to take corrective measure for irregularity in loan repayment.

Maintenance of Loan LedgerFacilitators will explain each point of the Loan Ledger. After that participants will write a Loan

Ledger of a weekly meeting on the basis of following case study.

Case study of a SHG on Loan LedgerRengoni SHG of village Ramchandi under Chandipur GP of Algapur block has formed on 1st

January, 2013. The group has decided to disburse inter loan among the members monthly 2% interest.Till the month of June ‘2014 the group has disbursed 3 nos. of internal loan. The three loan status is asfollows:-1) Prepare a loan ledger till date if Nirala repay the loan and interest regularlyName of theMembers

Date of sanction ofthe loan

Purpose of theLoan

Sanctioned loanamount

No. of Installment

Nirala 12/11/2013 For piggery 2000.00 10

2) SHG disbursed Rs. 1000/- to Rubi as internal loan with 2% interest for admission of her son in collegeon 7th Feb ‘2014 and she agreed to repay the loan by 5 Installments. In the month of May’14, shedid not repay her loan installment and in the month of June’14, if she paid only Rs.80 for her loanand interest repayment, then prepare loan ledger for the month of May’14 & June’14.

Date ofsanction

Amount ofSanctioned

No. ofInstallment

Principal(Loan)due

Principal(Loan)Paid

Interestto bepaid

InterestPaid

PrincipalOutstanding

Interestoutstanding

TotalOutstanding(1 + 2)

Date ofnextInstallment

7/02/14 1000 5 1000 1000 7/03/147/03/14 1 200 200 20 20 800 0 800 7/04/147/04/14 2 200 100 16 16 700 0 700 7/05/147/05/14 3 7/06/147/06/14 4

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3) The SHG has again sanctioned Rs. 500/- as an emergency loan to Nirala for medical purpose on 17th

April at 2% monthly interest. She agreed to repay the loan by 5 installments from the month ofMay’14 whereas she has another loan also. Prepare the loan ledger for Nirala.

Now put all information in the Loan Ledger as per following format:

Name of the SHG: SHG Code: Rate of Interest:

Name of Member: GP/VCDC: Name of Village:

Date

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nt

1

Key points: Numbering of the pages to be done and verified by president and secretary. During payment of installment, interest to be collected first. Loan to be sanctioned after detailed discussion and consent of all members. Purpose of loan to be clearly mentioned. If there is any outstanding loan of one member and the group decides to give another loan than

different page to be maintained for the next new loan. (Multiple loans should be discouraged) 2-4 pages to be allotted against one loan

Individual Pass Book

What is Individual PassbookIndividual Passbook records the savings and loan details of individual members. This book

remains with the member for her own reference.

Importance of Individual Passbook The part I or the Savings- gives the remittance and cumulative savings balance of the concerned

SHG member. It is useful to find out the Savings amount remitted by the concerned member ondifferent dates.

The part II- Loan repayment, gives the details of Loan repayment of the member. It remains with the member for her own reference

Maintenance of Individual PassbookParticipants will prepare individual passbook for SHG members Nirola, Rubi and Jyoti based on

the previous case study of Saving Ledger and Loan Ledger. Participants will share and check the filledsheet with one another.

17

Key points: The entries in the individual Pass Book should be made by the book keeper during the SHG

meeting SHG members should bring their individual pass book to the SHG meeting. Opening balance of each member to be carried forward in saving side. For multiple loan of a member, separate page to be maintain in loan repayment part. In loan repayment part, balance includes only the outstanding principle amount.

Cash Book

What is Cash BookCash Book is a primary book of all SHGs. An SHG knows about the cash in hand and cash at bank

balance for a particular date through the Cash Book. It is necessary for all SHGs to know how much cashthey have received, how many payments they have made and what the cash and bank balance is in aparticular period. For this purpose they maintain the Cash Book.

Importance of Cash Book in SHGs Cash book reflects all type of financial transactions of an SHG. Cash Book reflects weekly receipt and payment status of the group. Cash Book reflects weekly cash in hand and cash in bank status of the group. Cash book helps to put the head wise accounting data in the general ledger The maintenance of Cash Book reflects transparency & accountability of the Group.

The Bookkeeper shall write the cash book during the meeting, he will record all the transactionslike savings collected, fines collected, loan repayments, amounts withdrawn from bank includingopening balance on the receipts side and savings refunded if any, new loans sanctioned, amounts to beremitted to the bank account including the closing cash balance on the payments side and tally the cashbalance. After writing the cash book the bookkeeper will make entries into the loan ledger, individualpass books, general ledger, etc.

Pro forma of Cash BookCASH BOOK

Date Receipt PaymentParticulars(Receipt)

L/FNo.

ReceiptNo.

Cash Bank Total Date Particulars(Payment/Expenditure)

L/FNo.

VoucherNo.

Cash Bank Total

Facilitator will explain in detail about the different columns and other details in the cash book.

a) Date: - This is the date of weekly meeting in which the SHG members deposit their weeklysaving, collection of loan installment, fines etc. Other transaction in between previous meetingand current meeting should be recorded in the current meeting date (Actual date of transactionshould be mentioned in particular column).

b) Particulars: - This column is the second column of receipt and payment side of cash book. Thiscolumn gives the details of the transactions (receipt and payment heads), from whom receivedand to whom paid along with their names, purpose etc. If the group has transacted the cash inbetween previous meeting and current meeting then actual date of transaction should bementioned in the narration of the particulars.

18

c) Ledger Folio No: - This is the third column of Receipt and payment side of cash book. This folionumber can refer from different sub- head of general ledger.

d) Receipt: - The receipt is the fourth column of cash book in which a receipt given by SHG to thepayee, is reflected along with the serial number. In order to refer easily, receipt number can beput. Whatever money comes to the SHG, they have to give receipt no.

e) Payment voucher: This is the fourth column of Cash Book in payment side. While makingpayment by SHG, it has to be mentioned and the number of voucher is has to enter in thiscolumn.

Facilitators will do a Practical Exercise with the participants to prepare a cash book based on thefollowing Statements:-

Date Particulars Amount1/6/2014 Opening Balance of Cash Book:

Cash= 100, Bank = 50005100/-

1/6/2014 Bank Balance as per cash book as on 31/5/14 was Rs. 5,000/-, butas per bank pass book it is shown Rs. 5,030/-the difference ofBank Balance between Cash Book and Pass Book is Rs. 30/-.

1/6/2014 After getting the pass book as on 1/6/2014, it is seen that thebank interest Rs. 50/- which is credited in bank passbook as on31/3/14 are not recorded in the cash book till 31/5/14 and alsobank charges Rs. 20/- debited in the bank pass book on 15/4/14are not recorded in the cash book till 31/5/2014.

5/6/2014Withdrawn from Bank for the purpose of giving loan to Member'C' 500/- and paid on 6/6/14.

500/-

7/6/2014Collection of members savings in weekly meeting(1st) on June'14( Rs. 10 for 10 members) 100/-

7/6/2014 Collection of interest on internal loan (from 3 members) 75/-7/6/2014 Collection of Fine / Penalties 25/-

7/6/2014Collection of Installment repayment against loan(from 3members) 1500/-

7/6/2014 Travelling Expenses 100/-7/6/2014 Pen, Paper expenses 50/-7/6/2014 Loan paid to 2 Members Member ‘A'= 500, Member 'B'= 500 1000/-7/6/2014 Bank Charges 20/-8/6/2014 Revolving Fund Received from SMMU through NEFT dtd. 8/6/14 15000/-9/6/2014 Bank Loan received from Bank with 5 % interest per month 50000/-

14/06/2014Collection of members savings in weekly meeting(2nd) onJune'14 ( Rs. 10 for 9 members) 90/-

14/06/2014 Collection of interest on internal loan (from 3 members) 75/-14/06/2014 Collection of Fine / Penalties 25/-

14/06/2014Collection of Installment repayment against loan(from 3members) 1500/-

14/06/2014 Travelling Expenses 100/-14/06/2014 Pen, Paper expenses 50/-

14/06/2014Loan paid to 3 MembersMember ‘A'= 300, Member 'B'= 300, Member 'D'= 200 800/-

15/06/2014 Deposit in the Bank by cash on 15/6/14 1200/-

21/06/2014Collection of members savings in weekly meeting(3rd) on June'14( Rs. 10 for 11 members) one member from previous week 110/-

21/06/2014 Collection of interest on internal loan (from 3 members) 75/-

19

21/06/2014Collection of Installment repayment against loan(from 2members) 800/- 800/-

21/06/2014

Loan paid to 2 MembersMember 'A'= 500 by cash received on the meeting andMember 'B' Rs. 500/- to be paid after withdrawal from bank onnext day (by resolution Rs. 1000/- is to be withdrawn from bankby Secretary and president on the next day and be paid toMember 'B' and travelling expenditure may be charged for thispurpose Rs. 50/-. They are also asked to bring some stationeryitems for Rs. 100/-and remaining balance to be deposited in bankon next day).

28/06/2014Collection of members savings in weekly meeting(4th) on June'14( Rs. 10 for 10 members) 100/-

28/06/2014 Collection of interest on internal loan (from 3 members) 75/-28/06/2014 Collection of Fine / Penalties 25/-

28/06/2014Collection of Installment repayment against loan(from 3members) 1500/- 1500/-

28/06/2014 Loan repayment to Bank 500/-28/06/2014 Interest repayment to Bank 100/-28/06/2014 Money paid to VO for contribution 500/-28/06/2014 CIF received from VO 50000/-28/06/2014 VRF received from office 5000/-

Participants will prepare individually a cash book on the basis of above mention data. Facilitatorwill help them to clear their doubts. After that participants will be asked to solve following case study:

Case Study (A): Following are the financial statements of Tora SHG meeting held on 05/01/2014.

a. Opening Cash in Hand : Rs. 120.00b. Opening Balance in Bank a/c : Rs. 12000.00c. Collection of Savings : Rs. 11 members @ Rs.10/memberd. Late fee from one member : Rs. 10.00e. Loan repayment : Principal –Rs. 1200.00, Interest – Rs.150.00f. New loan sanctioned : Rs. 8000.00g. New loan disbursed : Rs. 1400.00h. Purchase of Register : 70.00i. Cash in Hand : Balance as per calculation

Place the transactions in the Cash Book (whichever is applicable).

Case Study (B): President of Tora SHG Ms. Jonali Das of Village Podumoni received a Cheque of Rs.1500.00 dtd. 02/01/2014 on 4th January, 2014 as Resource Fee from Akashitora VO. She came to herSHG meeting on 5th January, 2014 with the cheque. The Group has decided to deposit the cheque intheir SB a/c on 6th January, 2014. The Group also decided to withdraw Rs. 500.00 from their SB a/c on 6th

January, 2014 for giving loan to one of the member as internal loan.

Place the transaction in the cash book including other financial transactions as mentioned inCase 1. (All transaction applied in Case 1)

Case Study (C): President & Secretary of Tora SHG has deposited a cheque of Rs.1500.00 in their SB a/con 6th January, 2014 which was cleared on the same day. On the same day, they have withdrawn Rs.

20

500.00 from the same a/c as decided by the group in the previous meeting. After these two banktransaction, when the passbook was updated, it was observed that, an amount of Rs.15000.00 wascredited in their a/c as Revolving Fund on 4th January, 2014. They came to their SHG meeting on 12th

January, 2014 with Rs.500.00. They also submitted a TA bill of Rs.50.00.

Place the transaction in the cash book including other financial transactions as mentioned inCase 1. (All transaction applied in Case 1)

Case Study (D): Prepare a Receipt & Payment Statement for above 3 Cases.

Home Task: Facilitator will ask the participants to solve the following case studies.

Case 1: Following are the financial statements of Jeevika SHG meeting held on 06/06/2014.a. Opening Cash in Hand : Rs. 620.00b. Opening Balance in Bank a/c : Rs. 2000.00c. Collection of Savings : 12 members @ Rs.15/memberd. Late fee from one member- Ms. Jyoti : Rs. 10.00e. Penalty from member Ms. Jeuti for delay in loan repayment : Rs. 20.00f. Loan repayment : Principal –Rs. 2200.00, Interest – Rs.190.00g. New loan sanctioned : Rs. 9000.00h. New loan disbursed : Rs. 3000.00i. Purchase of Stamp Pad & Pencil :Rs. 90.00j. Cash in Hand : Balance as per calculation

Place the transactions in the Cash Book (whichever is applicable).

Case 2: President of Mulagabharu SHG Ms. Kaberi Pegu of Village Bongaon received a Cheque of Rs.1000.00 dtd. 04/06/2013 on 6th June, 2013 as Training Fee from Gramin Vikash NGO. She came to herSHG meeting on 7th June,2013 with the cheque. The Group has decided to deposite the cheque in theirSB a/c on 8th June, 2013. The secretary of the SHG Ms. Parbati Narah came to meeting with Rs. 500.00which was received by her on 2nd June 2013 earned by the group for harvesting. The Group also decidedto deposit Rs. 500.00 in their SB a/c on 8th June, 2013.Place the transaction in the cash book including other financial transactions as mentioned below.

a. Opening Cash in Hand : Rs. 620.00b. Opening Balance in Bank a/c : Rs. 2000.00c. Collection of Savings : 12 members @ Rs.15/memberd. Late fee from one member- Ms. Jyoti : Rs. 10.00e. Penalty from member Ms. Jeuti for delay in loan repayment : Rs. 20.00f. Loan repayment : Principal –Rs. 2200.00, Interest – Rs.190.00g. New loan disbursed : Rs. 3000.00h. Purchase of Stamp Pad & Pencil :Rs. 90.00i. Cash in Hand: Balance as per calculation.

Case 3: President & Secretary of Kanaklata SHG has withdrawn Rs. 45000.00 on 10th June, 2013 asdiscussed in the previous meeting held on 7th June 2013 out of Rs. 50000.00 which was credited in theirSB a/c on 2nd June 2013 as CIF. On the meeting held on 14th June, 2013, a total amount of Rs. 46000.00was given to 5 members as CIF loan. Including the following financial statements, place the financialtransactions in Cash Book.

21

a. Opening Cash in hand : Rs. 90.00b. Opening Balance in Bank a/c : Rs. 2000.00c. Collection of Savings : 10 members @ Rs.20/memberd. Late fee from one member- Ms. Krishna : Rs. 5.00e. Loan repayment : Principal –Rs. 1500.00, Interest – Rs.130.00f. An amount of Rs. 80.00 given to Member Ms. Protibha to purchase of Pen & Paper.g. Cash in Hand: Balance as per calculation.

Case 4: President & Secretary of Seven Star SHG has came to their SHG meeting on 7th June, 2013 withupdated bank statements. It is observed that an amount of Rs. 146.00 has been credited into their SBa/c on 2nd June, 2013 as Interest and an amount of Rs. 1700.00 has been debited on 3rd June, 2013 fromtheir SB a/c as installment to their bank loan a/c. Including the following financial statements, place thefinancial transactions in Cash Book.

a. Opening Cash in hand : Rs. 170.00b. Opening Balance in Bank a/c : Rs. 22000.00c. Collection of Savings : 10 members @ Rs.25/memberd. Loan repayment : Principal –Rs. 2500.00, Interest – Rs.220.00e. An amount of Rs. 80.00 given to Member Ms.Rina to purchase of Pen & Paper.f. The group has decided to transfer Rs. 12000.00 to VO a/c as repayment of CIF loan from

their SB a/c.g. Ms. Karabi has been given Rs. 75.00 as TA/DA bill.h. Cash in Hand: Balance as per calculation.

Case 5: Member of Rangmaidi SHG Ms. Alina Terongpi has deposited Rs. 5000.00 which was earned bythe group by selling of Gamosha in SHG Mela held at Haflong recently. The meeting held on 15th June,2013, all the members decided to invest Rs. 3000.00 for purchasing yarn which was given to anothermember Ms. Senorita Rohangpi. The 10 members of the group saves Rs. 10.00 on weekly basis.Including the following financial statements, place the financial transactions in Cash Book.

a. Opening Cash in hand : Rs. 270.00b. Opening Balance in Bank a/c : Rs. 2700.00c. Collection of Savings : Rs.120.00d. Penalty for delay in saving: Rs.20.00e. Loan repayment : Principal –Rs. 1500.00, Interest – Rs.70.00f. The group has decided to take loan of Rs.40000.00 from their VO on the basis of their MCP

prepared.g. Cash in Hand: Balance as per calculation.

Key points: Numbering of the pages to be done and verified by president and secretary. Book Keepers should write the cash book during SHG weekly meeting only. Book Keeper should note each financial transaction carefully before recording them on the Cash

Book. Book Keepers should write cash in hand of closing balance of last weekly meeting as a opening

balance of current weekly meeting in Cash column of receipt side. Book Keepers should write cash in Bank of closing balance of last weekly meeting as an opening

balance of current weekly meeting in Bank Column of receipt side.

22

At the beginning of a new SHG, the opening balance of Cash and Bank column should be zero.

Bank Reconciliation Statement:Bank Reconciliation Statement is a statement prepared mainly to reconcile the difference

between the Bank Balances shown by the Cash Book and Bank Pass Book. Thus, we can say that BankReconciliation Statement is usually prepared periodically to show the reasons causing differencesbetween the Pass Book and the Cash Book.

Reasons for differences:1. Cheque issued but not yet presented for payment.2. Cheque paid into the bank but not yet credited.3. Interest allowed by the bank.4. Bank charge.5. Amount directly deposited into the bank from other person/organizations.6. Cheque deposited but not entered in cash book.7. Cheque drawn but not recorded in cash book.8. Errors in cash book.9. Errors in pass book.

Ledger, Voucher and AuditLedger: Ledger is a book of containing the accounts. It is a book of final entry. It is also given the name ofclassification. On the basis of balances of ledger we can ascertain the profit or loss of the organizationand financial position when required. This is why the ledger is called the Principal book of accounts.

Receipt and Payment Account: Receipt and payment account is a summary of cash book. In receipt &payment account, all cash and bank receipts and payments are recorded. Through receipt and paymentaccount we can easily find out the cash in hand balance and cash at bank balance in a particular date.

Pro forma of receipt and Payment Account of SHGs:

RECEIPT & PAYMENT ACCOUNT

Sl. No. Particulars Receipts(Rs.) Sl. No. Particulars Payments(Rs.)

Voucher: Voucher is a documentary evidence for all receipts and payments. The voucher may be debitand credit voucher. Thus voucher is an essential part of the SHGs for make the expenditure in correctmanner. Without voucher the payment cannot be done. The voucher should be authenticated andshould be approved by the SHG/VO members in the SHG /VO meeting.

Audit: Audit is the essential part of the organizations. To effective and correctness of accounts and tocontrol the money misappropriation audit take a important part in the organizations.

General Ledger

What is General LedgerA General ledger holds information that is needed to prepare financial statements. It is a

complete record of financial transactions which provides a detailed description of every ledger account.The general ledger should include the date, description and balance or total amount for each account.The general ledger contains a debit and credit entry for every transaction recorded within it, so that thetotal of all debit balances in the general ledger should always match the total of all credit balances. If

23

they do not match, the general ledger is said to be out of balance, and must be corrected before reliablefinancial statements can be compiled from it. The general ledger is also known as the book of final entry.

Importance of General Ledger General ledger is important to know the head wise expenditure as and when required to

control cost and to find out deviation of estimate to take necessary corrective measures. The maintenance of General Ledger reflects transparency & accountability of the Group It also helps to maintain the sequence & disciplinary books of Accounts. The ledger information / transaction posted from primary book call Cash Book and also Journal

Register. Only the contra entries i.e. group cash amount transferred and deposited in bank oramount withdrawn from cash amount and taken in cash are not posted in ledger.

The Cash book contains all transactions related to receipt or payment. So, cash book showsmixed transactions on any particular date. The ledger book has one page/ folio for each head ofaccount. All transactions relating to a particular income or expenditure head, appearing indifferent places of the Cash Book will be grouped together in that Ledger Book.

The General Ledger will be an accounting tool in determining or tracing from which books ofaccounts a journal entry was recorded.

It also serves as a tool for Internal/ external Auditors to track the flow of transactions of anentity for a given period.

Sub Heads of General LedgerSub Ledger Account in General Ledger of SHGs

1. Members Savings.2. Internal Loan of members.3. Interest on internal loan4. Interest on Bank Savings Account5. Loan received from Bank6. Loan received from VOs7. Interest on Bank Loan8. Interest on VOs Loan9. Fine and Penalties10. Other Income11. Income from Other Sources12. Operation cost for Group management

Proforma of Sub Ledger Accounts in General Ledger of SHGs:

The facilitator will discuss with the participants about the different ledgers of General Ledger asper following formats:

1. Member Savings:Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.

24

2. Internal Loan of Members:

Name of the SHG: SHG Code:

Description of Sanctioned loan Description of Received loan

Sl. N

o.

Date

Part

icul

ars

No.

of M

eetin

g

Page

no.

of C

ash

Book

No.

of L

oan

Amou

nt (i

n Rs

.)

Tota

l am

ount

due

Sl. N

o.

Date

Part

icul

ars

No.

of M

eetin

g

Page

no.

of C

ash

Book

Amou

nt (i

n Rs

.)

Tota

l am

ount

1

Total Loan Amount(A)

Total amount repaid (B)

Total Outstanding amount (A-B)= Nos. of outstandingloanee*

* from Loan ledger

3. Interest on internal loan:

Name of the SHG: SHG Code:

Deposit of Interest Outstanding Interest

Sl.No.

Date Particulars No. ofMeeting

Page no.of CashBook

Amount(in Rs.)

Totalamount

Sl.No.

Date Particulars No. ofMeeting

Amount(in Rs.)

1

Total amount of interest received Total outstanding interest

4. Interest on Bank Savings Account:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total Interest received from Bank: Total amount:

25

5. Loan received from Bank

Name of the SHG: SHG Code:

Details of Bank Loan Payment details of loan

Sl.No.

Date Particulars

No.ofMeeting

Pageno.

No.ofloan

Amount(inRs.)

Totalamount

Sl.No.

Date Particulars

No. ofMeeting

Pageno.

No.ofloan

Amount(in Rs.)

Totalamount

1

Total Loan Nos. Amount (A) Total Paid amount (B)

Total outstanding Principal (A-B):

6. Loan received from VOs:

Name of the SHG: SHG Code:

Details of VO Loan Payment details of loan

Sl.No.

Date Particulars

No.ofMeeting

Pageno.

No.ofloan

Amount(inRs.)

Totalamount

Sl.No.

Date Particulars

No. ofMeeting

Pageno.

No.ofloan

Amount(in Rs.)

Totalamount

1

Total Loan Nos. of loan Amount of loan (A) Total Paid amount (B)

Total outstanding Principal (A-B):

7. Interest on Bank Loan:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total paid interest Amount (in Rs.)

8. Interest on VOs Loan:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total paid interest Amount (in Rs.)9. Fine and Penalties:

26

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total Fine and Penalties received Amount (in Rs.)

10. Other Income:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total income till date (Date…………..) Amount (in Rs.)

11. Income from Other Sources:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total income from other source tilldate (Date…………..)

Amount (in Rs.)

12. Operation cost for Group management:

Name of SHG: Code of SHG:Sl.No.

Date Particulars No. ofMeeting

Page No. ofCash Book

Amount (inRs.)

TotalAmount (inRs.)

1.Total operational cost till date(Date…………..)

Amount (in Rs.)

27

Feedback Format

27

Feedback Format

27

Feedback Format

28

Transaction Based SHG Digital Accounting System (TBSDAS)

The facilitator will facilitate the discussion on Transaction Based SHG Digital Accounting System(TBSDAS) and why it is necessary in present context. The facilitator will also practice the participants forfilling up the SHG transaction in the given format from SHG’s updated Book of Records.

Why Digitalization of Transactions of SHG is important -

For instant capture of transactions made by SHG and its members.

To maintain fair and correct manual books of records.

Grading the SHG to access financial services from formal Financial Institutionsand assistance from Government.

Monitoring and Rating the SHG by higher level community institutions onregular interval.

To show ability/capability of poor women towards thrift and credit and facilitateaccess of financial services by sharing transactions with Credit Bureau.

To perform e-Audit and reconcile of books of records.

Format 1: This format should be filled only once. (Annx.I)

Format 2: This format should be filled only once. (Annx.II)

Format 3: This format should be filled monthly basis, consolidation of weekly receipt & payments.(Annx.III)

Format 4: This format should be filled only then when MCP is prepared. (Annx.IV)

Additional topic for discussion

Who is a Master Book KeeperThe facilitator will facilitate the discussion by asking the participants-

Who is a Master Book Keeper? What are the selection criteria of Master Book Keeper? What are the duties of a Master Book Keeper?

One who facilitates SHG and VO Book Keepers to learn how to write and maintain the books of recordsof a SHG and VO is called a Master Book Keeper. She is primarily a facilitator. She provides her servicesas per the training calendar or as and when required.

Selection criteria of Master Book Keeper Minimum educational qualification is class 8th pass. She is an active and efficient Book Keeper of a good SHG following Panchasutra. She should have sound knowledge and experience on SHG concept and clarity regarding

book keeping. She must be ready to render her services for the development of the poor. She should have good articulation, communication skills and should be willing to give time.

29

She should have the ability and skills to conduct trainings to the community by drawinglessons from her personal experiences and the best practices of her SHG.

She must not have any political affiliation. She should not be a CRP/ Bank Mitra.

Dos of a Master Book Keeper Master Book Keeper should come 10 minutes earlier to the training. She should be patient and calm while conducting the trainings. She should coordinate with the BMMU for the trainings. She should ensure that all training materials are ready before the beginning of the training. She should follow the training calendar given to her by the BMMU. She should maintain proper records of all trainings conducted by her and submit it to the

BMMU. She should collect the feedback after the end of every training and submit it to the BMMU. She should respect all the participants and not be biased.

Don'ts of a Master Book Keeper She should not come late to the trainings. She should not miss any training programme without prior information to the participants

and BMMU. She should not get aggressive during the trainings. She should not be biased towards any participant. She should not have any bad habits.

30

SHG Bookkeeper Training Plan:

Sl.

NoSubject Duration

Metho-dology

Partici-

pants

Trainingmaterial

Day

1

Introduction ofparticipants:

- Pairing games- Expectation- Setting Norms

10 mins.Participatorymethod

SHGBookkeepers

Chart Paper/board,Markers

1

2

Facilitation skills:

- Facilitationgame

- Difference offacilitation &teaching

- Role offacilitator

- Dos & don’ts offacilitation

15 mins.

Interactivelecturemethod androle playtechnique

- do -Chart paper/ppt., Markers

1

3

SHG guidingprinciple:

- Panchasutra/Dashasutra

- SHG functioning

15 mins.Interactivelecturemethod

- do -Chart paper/ppt., Markers

1

4

ProperBookkeeping for anSHG:

- SHG Bookkeeperconcept, Selectioncriteria, Role andresponsibilities,Do’s and Don’ts.

20 mins. ILM - do - - do - 1

5

SHG Book ofRecords:

- SHG Book Keepingflow chart

15 mins. ILM - do - - do - 1

6 Meeting minutes 1 hr. ILM & Case - do - - do - 1

31

Book:

- Understanding &writing the minutesbook

study

7

Attendanceregister

- What isattendanceregister

- Importance ofattendanceregister

- Maintenance ofattendanceregister

1 hr.ILM & Casestudy

- do - - do - 1

8

Saving Ledger

- What is Savingledger

- Importance ofSaving ledger

- Maintenance ofSaving ledger

30 mins.ILM & Casestudy

- do - - do - 1

9

Loan Ledger

- What is Loanledger

- Importance ofLoan ledger

- Maintenance ofLoan ledger

1hr.ILM & Casestudy

- do - - do - 1

10

Individual Passbook

- What isindividual passbook

- Importance ofindividual passbook

- Maintenance ofindividual passbook

30 mins.ILM & Casestudy

- do - - do - 1

11 Cash Book 2. 15 hrs. ILM & Case - do - - do - 2

32

- What is Cashbook

- Maintenance ofCash book

- Bankreconciliationstatement

- Reasons fordifference

study

12Ledger, Voucher &Audit

30 mins.ILM & Casestudy

- do - - do - 2

13 General Ledger 2 hrs.ILM & Casestudy

- do - - do - 2

14 Case study practice 3 hrs.Participatory& Casestudies

- do -Photocopy ofcase study,formats

3

15.

Transaction BasedSHG DigitalAccounting System(TBSDAS)

1 hr.ILM &Participatory

- do -Photocopy offormats

3

16.Additional Topic(MBK)

15 mins. ILM - do -Chart paper/ppt., Markers

3

15Evaluation andfeed back

15 mins. Participatory - do - formats 3