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...

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Bibliografski detalji
Glavni autor: Pattanayak, Sailendra
Daljnji autori: Cooper, Julie
Format: Žurnal
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2011.
Serija:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2011/003
Online pristup:Full text available on IMF
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100 1 |a Pattanayak, Sailendra. 
245 1 0 |a Chart of Accounts :   |b A Critical Element of the Public Financial Management Framework /  |c Sailendra Pattanayak, Julie Cooper. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2011. 
300 |a 1 online resource (27 pages) 
490 1 |a Technical Notes and Manuals 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
700 1 |a Cooper, Julie. 
830 0 |a Technical Notes and Manuals; Technical Notes and Manuals ;  |v No. 2011/003 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/005/2011/003/005.2011.issue-003-en.xml  |z IMF e-Library