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Income-Generating Activities - Action Against Hunger

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Field handbook • Scientific and Technical Department<br />

“Gisastgh” IGA group balance on 31.12.2005<br />

N: Assets Cost dram N: Liabilities Cost dram<br />

Capital assets Own capital 5954518<br />

Animals 3780000 4 Total own capital 5954518<br />

Inventory and tools 250000 Debts<br />

1 Total capital assets 4030000 Loans<br />

Working capital<br />

Credit debts<br />

Growing animals 1055000 Other debts<br />

Fodder 831018 5 Total debts 0<br />

Total working capital 1886018.3<br />

Cash<br />

Cash 38500<br />

Accounting<br />

Debts<br />

3 Total cash 38500<br />

Total assets<br />

(total of 1, 2, 3 lines)<br />

5954518<br />

Total liabilities<br />

(total of 4 and 5 lines)<br />

5954518<br />

Foreseen amounts for animals were calculated as follows:<br />

Animals<br />

Existing quantity<br />

31.12.2005<br />

Average cost<br />

of 1 animal<br />

Amount<br />

1 Sheep 210 18000 3780000<br />

2 Total 3780000<br />

3 Lamb 37 15000 555000<br />

4 1-2 month old lamb 100 5000 500000<br />

5 Total 1055000<br />

INCOME GENERATING ACTIVITIES: A KEY CONCEPT IN SUSTAINABLE FOOD SECURTIY<br />

171

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