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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