Microfinance Chart of Accounts (COA) Mastery

What Will You Learn?

• Design and evaluate a loan-centric, audit-ready COA for microfinance institutions
• Correctly record loan disbursements as financial assets, not expenses
• Distinguish principal repayments, interest income, and fee income
• Accurately record accrued interest receivable in accordance with accrual accounting
• Establish and maintain loan loss provisions and allowance accounts
• Correctly process loan write-offs and recoveries without distorting income
• Apply appropriate accounting treatment for non-performing loans and interest suspension
• Properly classify donor funds, concessional financing, and client deposits
• Identify and avoid common audit and regulatory findings in microfinance accounting