Chart of Accounts: A Critical Element of the Public Financial Management Framework (EPub)

Business & Finance, Economics, Public Finance, Accounting, Taxation, Finance & Investing
Cover of the book Chart of Accounts: A Critical Element of the Public Financial Management Framework (EPub) by Sailendra Pattanayak, Julie Cooper, INTERNATIONAL MONETARY FUND
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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

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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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