1. Appendix A
Management Accountant - Thomas Pocklington Trust (TPT) - Oct 08 to Oct 09
Address: 5 Castle Row, Horticultural Place, Chiswick, London W4 4JQ
This work includes the following check list for a typical month’s production of the
Management Accounts and to agree the accounts as reflected below;
Thomas
Pocklington
Trust (TPT)
Head Office
FINANCE
TEAM
BankReconciliations
ControlAccountsReconciliations
Copy&Edit(TaskOne)
Budgets–Month&YTD(TaskTwo)
TBReconciliations(TaskThree)
Journals(TaskFour)
ImportTB&ReviewDrafts(TaskFive&Six)
DistributionofManagementA/Cs(TaskSeven)
ReportingtoHoF&FD
Financial
Accounting – FA
BS BS I&E I&E I&E I&E BS
I&E
BS
I&E
BS
I&E
HO Bank A/Cs √ √
All Other Centers
Bank Accounts
√ √
Debtors & AR √ √
Creditors & AP √ √
PAYE & NIC √ √
VAT √ √
Insurance Claims √ √
PE Investments √ √
Restricted Funds √ √
Un-Restricted
Funds
√ √
Stocks and Shares
+ Property Income
√ √
Management
Accounting - MA
Model √ √
Individual Centers
(Branches)
√ √ √ √ √ √
Centre
Summary(s)
√ √ √ √

2. (Consolidation)
Regional
Summary(s)
(Consolidation)
√ √ √ √
HO Summary(s)
(Consolidation)
√ √ √ √
HO-Individual
(Departments)
√ √ √ √ √ √
HO + Centers
(Consolidation)
√ √ √ √
Accrued Expenses √ √
Prepayments √ √
Cr Cards -
Accruals
√ √
Petty Cash -
Centre
√ √
Accrued Income √ √
Deferred Income √ √
Depreciation √ √
Bad debts √ √
Sundry Creditors –
Write-off(s)
Write-back(s)
√ √
Sales/Disposals
FA
√ √
Additions FA √ √
1st
2nd
3rd
Drafts √ √
Distribution of
MA
√ √ √
History & Background: Housing & Support for people with sight loss. Est. 1935
Mission Statement: To provide quality housing, care and support services for people
with visual impairment that promote independence and choice and to fund research
into the prevention, alleviation and cure of visual impairment.
Main Responsibility – Producing the Monthly Management Accounts for the Trust
Duties in the month include;
1. Planning & Co-ordinating the daily/weekly tasks around the monthly
timetables set by the Head of finance (HoF) to meet the deadlines in the
period(s).

3. 2. These included Bought Ledger & Sales Ledger Close down for the period,
Payroll cut off times and Nominal Ledger closes down for the period.
3. The Management Accounts usually is delivered on the third Friday of the
month which means the production of the complete package comprising of
around 83 work sheets must be completed no later than the Wednesday
before.
Task One – The Build-up towards the Management Accounts Package
At the beginning of every month, I copy over
the model from the last period editing those areas which the ODBC links allow
without much interference with the v-look-ups, formulas, etc. Once, I am satisfied the
model is ready for the current period my next priority is to move over the previous
month’s YTD (year-to-date) Cumulative figures to a separate section of the work
sheets which are later hidden on completion of the accounts. This now leads me to the
next all important task of working on the Budget figures for the month and cumulative
YTD.
Task Two – Budgets
With around 10 Centres in both London &
South East (LNSE) plus Midlands & South West (MDSW) together with the Head
Office departments in Chiswick, London there is around 18 budgets to collate into the
Management Accounts which provides the month’s budget & the YTD Cumulative
figures standing in between the Actual & Variances for the month. Each of the Budget
columns in the package feed in from the original Budgets sheets held separate in
various different folders of the same drive. I ensure that the v-look-ups are capturing
its contents from the correct source and there is no corruption on any of the working
sheets or support documents linked to one and another.
Task Three – Balance Sheet Reconciliations
This is a very crucial stage in the build up
of the financials that forms the Actual Income or Expenditure for the period hence, all
Control Accounts including various other Nominal Ledger Balances are Reconciled
to the TB (Trial Balance). This is usually completed soon after the all Ledgers are
closed down for the period. I normally conclude this task around the end of the
second week of the month. I go through a check list (refer to Appendix A- Summary of
B/S Reconciliations) that is attached with this said document. This check list ensures
all of the Assets & Liabilities that bare the B/S Codes are all reconciled before the TB
is imported into the Management Accounts Package on excel. Once, the import is
successfully completed, I then, look into all of the check points within the package
with particular emphasis on the Reconciliation sheet that will indicate if there is
corruption during import. Should there be any differences between the Nominal
Ledger Balance and TB, I then address those issues during this stage of the 1st
Draft
Accounts.
Task Four - Journals
At this stage, much of that which has not
been posted via the Sales or Bought Ledgers is then posted via the Nominal Ledger
now gets posted into the system. I then move onto the following categories to ensure

4. all relevant Accruals, Prepayments, Credit Card Statements, Petty Cash, Accrued and
Differed Income are all accounted for in the period. Here again these figures are
collated from various source documents ensuring the processors are correctly
capturing the data as and when required. These figures are then reconciled to the
appropriate reports that form part of the process and matched against the source
documents that form part of the back up schedules to the Auditors hence, attached
together with the Journal sheets and filed away in accordance to our Filing
requirements as deemed necessary towards the Year End and Interim Audits that
takes place in the course of our financial year ending 31st
March, 2009.
Task Five – 2nd
Import of the TB & Review of the 2nd
Draft set of Accounts
The 2nd
Draft Management Accounts for the
month is now Reviewed for the first time against the Budgets to establish the reasons
of various Highs & Lows have occurred during the period when compared to the
Month & YTD Budget figures that have already been established by the Board of
Trustees and under the jurisdiction of the Finance director. At this stage, the Head of
Finance (HoF) and myself explore the reasons of these Variances which can include
for example, Supplier Invoices that are sent out to Centres for Authorisation but has
not been posted or even simply not received for processing in time, hence accrued, or
it could be a Prepayment scenario where Utilities can be prepaid in the course of the
year therefore need to account for Prepayment for that particular period, or it could
be a fact that we receive Block Payments for Quarterly or Yearly from the Local
Authority on some of our services rendered for the period hence can be Differed or
Accrued depending on the nature of the payment received, or in the case of Planned
Maintenance where Building Maintenance takes place either on a Project base or on
a day-to-day basis and depending on the review against the budgets I can establish
the position pending or following further investigations.
Task Six – 3rd
Import of the TB & Review of the 3rd
Draft set of Accounts
Here again there is the possibilities of more
Journals being posted in order to arrive at a very true & fair set of Accounts. I then
complete these Journals before Importing the revised TB back into the Management
Accounts Package. I now have a more accurate set of Accounts for the final Review
by both the HoF & FD. At this stage, the three of us then examine how these figures
look in comparison to the YTD Forecasts for which all directions are focused towards
what we said we can and will achieve thus, lead by the FD upon which we meet the
criteria’s of both the Board of Trustees and the Senior Management Team (SMT)
respectively.
Task – Seven – Distribution of the monthly Management Accounts
Once these Accounts are approved by
the FD, I then get instructions from my HoF to prepare for distribution. This
means that I now create separate work books in accordance to the Distribution
List where all Centre Managers receive their relevant Management Accounts
copied to the Regional Directors and the HO which comprises of Chief
Executive, HR, Finance, Admin & Communications are also sent out at the same

5. time via email to the relevant Directors in office. However, the SOFA
( Statement of Financial Accounts ) which comprises of figures consolidated in
accordance to the Charity Regulations are then forwarded to the FD & CEO
prior to their meeting with the Trustees & SMT which takes place in the
following week. This concludes my duties as the Management Accountant for the
Trust.
Other Responsibilities - Appendix B - Interim & Year End Audit
Commitments
Thomas
Pocklington
Trust (TPT)
Accounting
Systems &
Processes
ACCESS
DIMENSION
S
(software)
Finance
Operation
s
Followed
in
accordanc
e
Info
Systems
Design &
Developmen
t
(Upgrades)
ACCESS +
Excel
Integration
Auditin
g
Interim
&
Y/E
Files
Taxation
PAYE/NI
C
VAT
Payments
or
Reclaims
Charity
Regulatio
n or Law
Observed
in
accordanc
e
To
SOFA
Supplier A/Cs
Agree to
Supplier(s)
Statements
√ √ √ √ √ √
Tenants A/Cs
Agree to
Centre
Records
√ √ √ √ √ √
Payroll &
Overtime
√ √ √ √ √ √
Fixed Assets
Register
√ √ √ √ √
Endowment
Investments
√ √ √ √ √
Stocks &
Shares
√ √ √ √ √ √
Insurance
Claims on
Damages to
Property
√ √ √ √ √
Property –
Tenancy
Contracts
√ √ √ √ √
Property –
Refurbishmen
ts & Day-to-
day
Maintenance
& Surveys
√ √ √ √ √

6. Government
& Local
Authority
Contracts
√ √ √ √ √
All Charity
Bank
Accounts –
Mandates on
Signatories,
Online
Services,
Loans &
Overdraft
facilities,
Interests &
Charges
√ √ √ √ √
Audit & Legal
Fees
√ √ √ √ √
The above Check-list forms part of
responsibilities together with the Finance Team. This is merely to observe the
various Controls and to Monitor all areas of concerns raised by the Trustees.
However, the above is directly under the Supervision of both the Head of
Finance & Finance Director.
Recent Employment
Charity Accountant – Teach First - Nov 07 to Sep 08
Address: 14 Heron Quay, London E144JB
History & Background: Teaching & Support to disadvantage schools. Est. 2002
Mission Statement: To address educational disadvantage by transforming exceptional
graduates into effective, inspirational teachers and leaders in all fields.
Main Responsibility – Producing the Monthly Management Accounts for the Trust
Establishing a plan to clear a 3 months back log of inputs. Recruiting 2 Finance Assistance, Setting up
daily, weekly & monthly procedures on all Financial Operation Processors, Ensuring all month end
financial accounting tasks are completed by the Finance Team, Balance Sheet Reconciliations,
Extracting a fully reconciled Trial Balance and feeding it through to the Management Accounts
package, Producing a full comprehensive Income & Expenditure Statement with Budget V Actual and
Balance Sheet, Commenting on its Variances with feed back from Budget Holders/Directors, Providing
the Directors & Trustees the LEO (Latest Expected Outcome) on all Income & Expenditure to the year
end and assisting the FD in various ad-hoc duties including preparing various finance committee
papers for the Trustees.

7. Finance Committee Meeting(s) – Check List – Reports – Appendix – C
Teach First Cash Flow
Forecasts
Income and
Expenditure
I & E Latest
Expected
Outcome
Balance Sheet
& BS Schedule
Lead Schedule –
Regional I & E
√
Consolidated
Income Monthly
& YTD
√
Consolidated
Expenditure
Monthly & YTD
√
Estimated Staff
Costs
√
London
Expenditure
√
North West
Expenditure
√
Midlands
Expenditure
√
Staff Costs √ √
Graduate
Recruitment
√ √
Training &
Support
√ √
Leadership
Development
√ √
Ambassador
Support
√ √
External
Relations
√ √
Management &
Administration
√ √
Capital
Expenditure
√ √
I T √ √
North West √ √
Midlands √ √
Fixed Assets √
Debtors √
Prepayments √
Bank √
Creditors √
Accruals √
Restricted & Un-
Restricted Funds
√