1. Accountancy is a very old profession. Speak to your grandparents or older people in your village / town to find out how they would maintain information about their incomes/expenses, receipts/payments.
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2. Community audit or social audit is becoming an important idea. In Rajasthan, expenditure incurred by the Grama Panchayat has to be audited by the community. See a video in hindi on social audit of NREGA in Rajasthan