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

Author/Editor:

Sailendra Pattanayak ; Julie Patricia Cooper

Publication Date:

October 17, 2011

Electronic Access:

Free Full Text (PDF file size is 403 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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

Series:

Technical Notes and Manuals No. 2011/03

Subject:

Notes:

Full text also available in Spanish.

English

Publication Date:

October 17, 2011

ISBN/ISSN:

9781475510218/2075-8669

Stock No:

TNMEA2011003

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

27

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