Scenario: Child Care is a local non-profit organization solely managed by Mr. Mohammed. Before 10 years, his family contributed property and savings to establish this non-profit organization which aims to provide free education, food, and shelter to orphans in the country. The source of income is from donations and charities which Mohammed can generate from his family members. Mohammed's educational qualification is an engineering graduate and therefore he has no knowledge of managing a non-profit organization. Mohammed's lack of accounting and finance knowledge has created liquidity issues to the organization. In addition, there is no proper checks and balances done on the accounts since its inception. The employee base consists of Mr. Gopi, Ms. Sara, and Mr. Ahmed. Gopi looks for housekeeping, cleaning, and cooking for the shelter home. Sara is the cashier of the firm. Sara manages financing of the non-profit and Ahmed looks for the administrative aspect of the firm. All these three employees are full time employed but are underpaid as compared to the private sector. However, since few years, the number of orphans has increased in the organization and therefore there is negative cash balances for few years.