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...

Deskribapen osoa

Xehetasun bibliografikoak
Egile nagusia: Pattanayak, Sailendra
Beste egile batzuk: Cooper, Julie
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2011.
Saila:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2011/003
Sarrera elektronikoa:Full text available on IMF
Deskribapena
Gaia: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.
Alearen deskribapena:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Deskribapen fisikoa:1 online resource (27 pages)
Formatua:Mode of access: Internet
ISSN:2075-8669
Sartu:Electronic access restricted to authorized BRAC University faculty, staff and students