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

Author

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  • Sailendra Pattanayak
  • Julie Patricia Cooper

Abstract

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

Suggested Citation

  • Sailendra Pattanayak & Julie Patricia Cooper, 2011. "Chart of Accounts: A Critical Element of the Public Financial Management Framework," IMF Technical Notes and Manuals 2011/003, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2011/003
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=25189
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    Citations

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    Cited by:

    1. Busharads, Mohamed Osman Elamin & Sam-Quarm, Richmond & Sam-Quarm, Richmond & Institute of Research, Asian, 2020. "The Ramifications of the Treasury Single Account, the Ifmis Platform, and Government Cash Management in Developing Economies in the Wake of the Covid-19 Pandemic: Ghana’s Empirical Example," OSF Preprints j9dcx, Center for Open Science.
    2. Yu, Bingxin & Zhang, Haisen, 2014. "Public account and coding system in Kenya: The trend and pattern of agricultural expenditure:," IFPRI discussion papers 1396, International Food Policy Research Institute (IFPRI).
    3. Ayezza Sattar & Mahmood Khalid & Talib Hussain Baloch, 2023. "Public Finance Management Reforms In Pakistan: A Case Study Of The Treasury Single Account Regimen," PIDE-Working Papers 2023:8, Pakistan Institute of Development Economics.

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