Recording and accounting procedures manual - Cereal banks - Ethiopia

Publication proposée par Nadjib Baba


The ESOP approach (Service firm and Organizations of producers) aims to facilitate the access to the market of the small agricultural producers in order to increase and make safe their incomes. Therefore it proposes to accompany the creation of service firms capable to enter into a contract with producers organized in Farmers Marketing Organisation (FMO), in relation with the market demand.

The ESOP offers to the FMO a set of services intended to reinforce their technical capabilities, organisational and commercial enabling them to become gradually true actors of the agricultural fields. In Ethiopia, the program makes the promotion of cereal banks directed on the one hand towards the food securisation of the producers and on the other hand towards the securisation of their incomes by better conditions of marketing.

A Cereal Bank Promotion Platform (CCBP) is in addition charged to support the cereal banks on the technical level as well as a network of NGO promoting cereal banks.


The document is a manual of accounting procedures written to the attention of the cereal banks.

This manual is a good example of presentation of the procedures of keeping and controlling the accounts of a ESOP. It will help a manager of ESOP to set up its own procedures.


This guideline will help you to understand the basic rules and procedures of cereal bankss record keeping and to put them into practice with confidence.

This manual is the result of six years experiences of working on financial record keeping with cereal bank associations. These procedures are only specific to cereal banks and will help the management committees to keep accurate records of to their financial transactions.

Furthermore, this manual is designed in response to growing need of cereal banks having and implementing a harmonized accounting system.