Front Matter
Author:
Sailendra Pattanayak
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and
Julie Patricia Cooper 0000000404811396 https://isni.org/isni/0000000404811396 International Monetary Fund

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Publication Date:
17 Oct 2011
eISBN:
9781475510218
Language:
English
Keywords:
TNM; COA structure; accounting system; COA segment; COA configuration; COA framework
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Front Matter Page

Fiscal Affairs Department

Front Matter Page

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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Cover Technical Notes and Manuals
Chart of Accounts: A Critical Element of the Public Financial Management Framework
Author:
Sailendra Pattanayak
and
Julie Patricia Cooper
Volume/Issue:
Volume 2011: Issue 003
Publisher:
International Monetary Fund
ISBN:
9781475510218
ISSN:
2075-8669
Pages:
27
DOI:
https://doi.org/10.5089/9781475510218.005