Idealized Government-Entity Chart of Accounts
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An Idealized Government-Entity Chart of Accounts is a idealized chart of accounts intended for government entities.
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- Example(s):
- Counter-Example(s):
- See: Idealized Representation.
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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- QUOTE: This technical note and manual (TNM) addresses the following main issues: