Accounting & Finance I - Financial Statements of Rural Community Banks (Honduras)

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Learn and apply concepts of accounting and finance in the context of microenterprises in rural Central America and improve accounting practices for small rural banks in Central America.

Students are guided by our local staff and mentors from leading accounting firms to support microenterprises and farmers in rural Honduras with basic bookkeeping and financial literacy. Through client interviews, concepts of microfinance, and financial literacy workshops, students work with selected clients on setting up their accounting ledgers.

In addition to our skill-based learning objectives, building cultural competence is integrated into the course to increase the quality of services and improve outcomes with community partners.


Customize your Business Kambia by selecting a set of modules. Explore available modules below:

Module 1: Introduction to Kambia/Global Brigades, Economic Context in Honduras, Social Determinants Impacting the Economic Situation, and What Does It Mean to be a Consultant in an International Context?
(Contact time: 2 hours est.)

Discuss the mission and vision of Kambia/Global Brigades, the economic context in Honduras, the social determinants affecting the economic situation of rural communities in this country, and key principles of international business consulting.

Self-paced Follow-up Activities: Students will reflect on how to achieve a sustainable business when consulting internationally.

Module 2: The challenges of an Entrepreneur in a rural community, Global Brigades role and Village Savings and Loans Groups (Caja Rurales) (Contact time: 2 hours est.)

Understand the challenges of an entrepreneur in a rural community and the role of GB to support them. Learn about our rural community banking model (referred to as a caja rural) and how these informal savings and loan groups play a critical role in poverty alleviation

Self-paced Activity: Group reflects on Honduras’ caja rural model and draws parallels to early-stage credit unions in the U.S.

Module 3: Bookkeeping for Village Savings and Loan Groups (Caja Rurales)

Coordinator walks through basic accounting terms and our bookkeeping framework for cajas rurales to generate a profit and loss statement. Group reviews basic financial terms like revenue, expenses, assets and liabilities, along with basic bookkeeping entries.

Self-paced Activity: Group reads the Business Spanish and Equation  Package.

Module 4: Client Selection  and Initial Client Meeting Preparation  (2 hours)

Coordinator and client liaisons present the client profile that includes all expenditures information. Students begin drafting possible accounting solutions, and prepare questions to obtain missing information.

Self-paced Activity:  Students continue to review the Spanish business packet and template to prepare their initial questions for the clients to be asked in module 5.

Module 5: Initial Client Meeting

Introductory meeting between the client  and each student group. Students will obtain qualitative and quantitative  information from a rural entrepreneur, while using communication skills such as active listening and rapport-building during the  business consultation.

Self-paced Activity: Student groups summarize their findings

Module 6. : working session 1  to Accounting  Workshops

Group reviews notes from the client meeting and divides them into teams to work on their accounting templates.

Self-paced Activity: Students should be ready to present their accounting templates to the professional accountant  in module 7.

Module 7: Presentation to the Professional Accountant for Feedback (contact time: 2 hours) 

Live virtual session with professional Accountants to present their accounting templates and receive feedback and suggestions for an accounting workshop.

Self-paced Activity: Group begins to develop the accounting workshop, correct the templates in case is needed.

Modules 8: Working Session 2  and final presentation to the professional Accountant. (2 hours)

Student groups  work on the bookkeeping  Workshops and final presentation to the professional Accountant.

Self-paced Activity:  Give the final touches to your presentation .

Module 9: Bookkeeping Workshop with Client(s) (2 hours)

Group delivers bookkeeping workshops to the client.

Self-paced Activity: Group finalizes a ledger specific to the client.

Module 10: Cultural Activity and Project Celebration

GB coordinator debriefs the group on clients’ feedback and reflects on personal and professional development.


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