English
Trothwyon Cyfrifyddu
O fewn gofynion y Comisiwn Elusennau yw'r angen i ddefnyddio gwahanol fathau o gyfrifyddu yn dibynnu ar drothwy incwm yr Ardal Weinidogaeth. Y ddau fath o sail cyfrifyddu yw Derbyniadau a Thaliadau a Chroniadau.
Trothwyon Sail
| Incwm Gros | Sail Cyfrifo |
| Îs na £250,000 | Datganiad Cyfrifo Derbyniadau a Thaliadau + Asedau a Rhwymedigaethau |
| Dros £250,000 | Gyfrifon Croniadau: Datganiad o Weithgareddau Ariannol + Mantolen |
Cymraeg
Accounting Thresholds
Within the requirements for the Charity Commission is the need to use different types of accounting depending on the Ministry Area income threshold. The two types of accounting basis are Receipts & Payments and Accruals.
Basis Thresholds
| Gross Income | Accounting Basis |
| Below £250,000 | Receipts & Payments Accounting + Assets and Liabilities Statement |
| Over £250,000 | Accruals Accounts: Statement of Financial Activities + Balance Sheet |