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AALejournalIMF012414 |
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|c 5.00 USD
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|z 9781475510218
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Pattanayak, Sailendra.
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|a Chart of Accounts :
|b A Critical Element of the Public Financial Management Framework /
|c Sailendra Pattanayak, Julie Cooper.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2011.
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|a 1 online resource (27 pages)
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|a Technical Notes and Manuals
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|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.
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|a Mode of access: Internet
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|a Cooper, Julie.
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2011/003
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| 856 |
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|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
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