Much has been written about capacity building but little on how to use financial management to build capacity. Donors are increasingly requiring their non-profit beneficiaries to have sound financial systems before they will provide funds. This guide provides an overview of financial management and the practical tools that can help build the financial capacity of non-profit organisations. Using case studies to demonstrate good practice, this guide will offer practical advice in how to work with a partner organisation to build its financial capacity. It will also detail tools and techniques for using financial skills to improve organisational and programme management. The guide is intended for managers and trustees of non-profit organisations, providing tools and techniques for them to build their own financial system, and for those assessing another organisation's financial capacity.