Chart of Accounts: A Critical Element of the Public Financial Management Framework (EPub)
Business & Finance, Economics, Public Finance, Accounting, Taxation, Finance & Investing
| Author: | Sailendra Pattanayak, Julie Cooper | ISBN: | 9781475585209 |
| Publisher: | INTERNATIONAL MONETARY FUND | Publication: | October 17, 2011 |
| Imprint: | INTERNATIONAL MONETARY FUND | Language: | English |
| Author: | Sailendra Pattanayak, Julie Cooper |
| ISBN: | 9781475585209 |
| Publisher: | INTERNATIONAL MONETARY FUND |
| Publication: | October 17, 2011 |
| Imprint: | INTERNATIONAL MONETARY FUND |
| Language: | English |
This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts
This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts
