Balancing Act: A Microfinance Accounting Game

A practical exercise in applying basic accounting

This document is a game that consolidates and applies material learned in the Accounting Study Guide. It takes players through a year in the life of a micro-loan fund by moving them around a game board that contains scenarios or transactions that occur when operating any micro-loan fund. Transactions include:

  • Disbursing and collecting loans;
  • Incurring operating expenses;
  • Accessing various forms of debt;
  • Investing excess funds.

Players learn how each transaction is entered into an organization's financial records and how each ultimately affects the balance sheet and income statement.

The game may be played without working through the Accounting Study Guide providing players have knowledge of basic accounting concepts. A facilitator who is comfortable with basic accounting is required. Detailed instructions are provided to assist a facilitator in leading a group through the game.

[Abstract adapted from the authors']

About this Publication

By Calvin, B., Harold, J., Ledgerwood, J. & Moloney, K.