Government of Pakistan
Accounting
Policies and Procedures Manual
Table of Contents
1 Introduction 1.1
1.1 Purpose
of the Manual 1.3
1.2 Structure
of the Manual 1.4
1.3 Reader
Guidance 1.5
1.4 Authority,
Applicability, Distribution and Maintenance of the Manual 1.6
2 Overview 2.1
2.1 Introduction 2.3
2.2 Organisational
Structure of the Accounting System 2.4
2.3 The
Accounting System 2.8
2.4 Outline
of Chapters 2.13
2.5 Abbreviations 2.15
2.6 Definitions 2.17
3 Budgetary Control 3.1
3.1 Introduction 3.3
3.2 General
Policies 3.5
3.3 Detailed
Procedures 3.8
3.4 Specific
Budgetary Procedures 3.22
4 Expenditures 4.1
4.1 Introduction 4.5
4.2 General
Policies 4.6
4.3 Accounting
Policies 4.12
4.4 Accounting
for Expenditures 4.16
4.5 Detailed
Procedures 4.22
4.6 Salaries
and Wages 4.36
4.7 Pension
Payments 4.46
4.8 General
Provident Fund 4.57
4.9 Contractor/Work
Payments 4.64
4.10 Loans
And Advances 4.72
4.11 Overseas
Payments 4.79
4.12 Grants-in-aid,
Contributions etc. 4.80
4.13 Assignment
Account and Personal Ledger Account 4.82
4.14 Maintenance
of Permanent Accounting Records 4.83
5 Receipts 5.1
5.1 Introduction 5.3
5.2 General
Policies 5.4
5.3 Accounting
Policies 5.7
5.4 Accounting
for receipts 5.10
5.5 Detailed
Procedures 5.12
5.6 Treatment
of specific classes of receipt 5.20
6 Bank Reconciliation 6.1
6.1 Introduction 6.3
6.2 Overview 6.4
6.3 General
Policies 6.5
6.4 Daily
Procedures 6.9
6.5 Monthly
Procedures 6.11
7 Financial
Reporting Procedures 7.1
7.1 Introduction 7.3
7.2 General
Policies 7.4
7.3 Year-end
accounting policies 7.9
7.4 Detailed
Procedure 7.11
8 Loss
and Recoveries of Public Money 8.1
8.1 Introduction 8.3
8.2 General
Policies 8.4
8.3 Accounting
for Losses and Recoveries 8.7
9 Self-accounting
Entities 9.1
9.1
Introduction 9.3
9.2 General
Policies 9.6
9.3 Accounting
Policies 9.7
9.4 Accounting
for Self-accounting Entity Transactions 9.9
9.5 Detailed
Procedures 9.10
10 Project
Accounting 10.1
10.1 Introduction 10.3
10.2 General
Policies 10.4
10.3 Accounting
Policies 10.6
10.4 Accounting
for Project Expenditures 10.8
11 Accounting
for Liabilities 11.1
11.1 Introduction 11.3
11.2 General
Policy 11.4
11.3 Categories
of Liabilities 11.5
11.4 Accounting
Policies 11.8
11.5 Accounting
Procedures 11.10
11.6 Reconciliation
of Liability Records 11.14
11.7 Reporting
of Liabilities 11.15
12 Transactions
Between Government Entities 12.1
12.1 Introduction 12.3
12.2 General
Policies 12.5
12.3 Accounting
Policies 12.10
12.4 Accounting
for transactions between Government entities 12.13
12.5 Detailed
Procedures 12.16
13 Procurement
and Asset Management 13.1
13.1 Introduction 13.3
13.2 General
Policies for Procurement 13.4
13.3 Accounting
for Stores 13.5
13.4 Fixed
Assets Management 13.8
13.5 General
Policies for Disposal of Fixed Assets 13.11
13.6 Accounting
for Proceeds from Disposals 13.13
14 Public
Account Transactions 14.1
14.1 Introduction 14.3
14.2 General
Policy 14.4
14.3 Accounting
Policy 14.6
14.4 Detailed
Procedures 14.9
14.3 Reconciliation
of Public Account transactions 14.12
14.4 Reporting
of Public Account balances 14.13
15 Insurance 15.1
15.1 Introduction 15.3
15.2 General
Policies 15.4
15.3 Claims
Against the Government 15.5
15.4 Accounting
Policies 15.7
16 General
Accounting 16.1
16.1 Introduction 16.3
16.2 Retention
of Accounting Records 16.4
16.3 Maintenance
of Accounting Records 16.6
16.4 Use
of Suspense Account 16.8
16.5 Control
of Official Forms and Chequebooks 16.9
17 Assignment
Accounts and Personal Ledger Accounts 17.1
17.1 Introduction 17.3
17.2 Policies 17.4
17.3 Detailed
Procedures 17.6
17.4 Appendix
A - Assignment Account/Personal Ledger Account Transactions 17.12
18
Forms 18.1
18.1 Form
layouts 18.1
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