Chart of Accounts : A Critical Element of the Public Financial Management Framework /

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 accoun...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Pattanayak, Sailendra
مؤلفون آخرون: Cooper, Julie
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2011.
سلاسل:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2011/003
الوصول للمادة أونلاين:Full text available on IMF
الوصف
الملخص: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.
وصف المادة:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
وصف مادي:1 online resource (27 pages)
التنسيق:Mode of access: Internet
تدمد:2075-8669
وصول:Electronic access restricted to authorized BRAC University faculty, staff and students