Idealized Government-Entity Chart of Accounts

An Idealized Government-Entity Chart of Accounts is a idealized chart of accounts intended for government entities.

• Context:
  • …
• Example(s):
  • a Standard Government CoA.
  • an OpenGov's Municipality CoA.
  • …
• Counter-Example(s):
  • an Idealized Business Entity CoA.
  • an Government Entity's Custom CoA.
• See: Idealized Representation.

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References

2011

• (Cooper & Pattanayak, 2011) ⇒ Julie Cooper, and Sailendra Pattanayak. (2011). “Chart of Accounts: A Critical Element of the Public Financial Management Framework." International Monetary Fund.
  • QUOTE: 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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