
Field note / 01
A classroom programme, from pledge to donor report
How an education NGO could follow one grant from the first promise to the final report.
Illustrative scenario. Names and figures are not from a real customer.
CHAPTER / 01
The pledge
A foundation commits funds to rebuild classrooms. The pledge is recorded against the donor and a restricted fund, separate from cash.
CHAPTER / 02
The plan
The project gets a budget by line: materials, labour and transport. Every line is linked to the grant.
CHAPTER / 03
The spending
Purchase requests are approved, bills are recorded and payments flow through balanced journals.
CHAPTER / 04
The report
Budget against actual, photos and beneficiary counts become a donor report generated from the same records.

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