Chart of Accounts: A Critical Element of the Public Financial Management Framework
October 17, 2011
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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
Subject: Budget classification, Budget execution and treasury management, Budget planning and preparation, Chart of accounts, Fiscal accounting and reporting, Public financial management (PFM)
Keywords: Accounting, Accounting classification, Accounting system, Budget classification, Budget execution and treasury management, Budget management, Budget planning and preparation, Chart of accounts, COA configuration, COA design, COA framework, COA segment, COA structure, Control account, Financial management, Fiscal accounting and reporting, Global, Government business process, Government control, Government function, IFMIS, Information system, Public finance, Reporting, TNM
Publication Details
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Pages:
27
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2011/003
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Stock No:
TNMEA2011003
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ISBN:
9781475510218
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ISSN:
2075-8669
