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

Sailendra Pattanayak, Julie Patricia Cooper




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 | #470686 in eBooks |  2011-10-17 |  2011-10-17 | File type: PDF

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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 iden...

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