Welcome to Giving Guide. We’re launching, if you have concerns, notice errors in the information or ways to improve the site, please let us know.

Welcome to Giving Guide. We’re launching, if you have concerns, notice errors in the information or ways to improve the site, please let us know.

Cash and accrual accounting

9 MAR

Charities will use either cash or accrual accounting when submitting their annual financial report to the ACNC. Cash accounting records revenue when money is received and when expenses are paid out. Accrual accounting records revenue when it is earned and expenses when they are incurred.

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Integrity, honesty and unbiased assessment are at the core of Giving Guide’s mission. The charity sector is important to the economy and culture of Australia, We believe independently assessing the accountability, transparency and effectiveness of the sector beyond what is currently available is important to it's future.

Giving Guide anticipates enhancing the level of governance and transparency in the Australian charity sector. An independent charity advisor would benefit the sector by helping charities consider exceeding the existing governance standards of the Australian Charities and Not-for-profits Commission (ACNC) to the benefit of donors.

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