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 403KB).
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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. 11/3
Subject(s): Financial management | Public finance

Author's Keyword(s): chart of accounts | budget management | accounting | reporting | financial management | information system | IFMIS | budget classification | public finance
Notes Full text also available in Spanish.
Publication Date: October 17, 2011
ISBN/ISSN: 9781475510218 Format: Paper
Stock No: TNMEA2011003 Pages: 27
US$10.00 (Academic Rate:
US$10.00 )
Publication Date: October 17, 2011
ISBN/ISSN: 978-1-61635-219-6 Format: A web quality merged PDF
Stock No: TNMET2011003 Pages: 27
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