Summary (English)

Introduces the accounting principles in operating a health micro-insurance scheme (HMIS) and presents the systems and tools in financial planning, day-to-day accounting and financial reporting. It describes the development of an action plan, the preparation of budget and the forecasting of cash flow as an HMIS approaches a new financial period.
It presents tools to account for the daily transactions and describes how financial statements and reports are generated and consolidated at the end of each financial period. In all these phases, templates of financial documents are provided.