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XII - General Finance (new)
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XII - General Finance
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XII.1 Introduction-General Accounting and Financial Principles
XII.2 Assets
XII.3 Liabilities
XII.4 Revenue
XII.5 Expenses
XII.6 Chart of Accounts
XII.7 Accounting Policy Changes, Errors and Estimates
XII.8 Financial Closure
XII.9 Functional Currency and Revaluation of Foreign Currency
XII.10 Fraud Policies and Reporting of Suspected Fraud
XII.11 Funds
XII.12 Payroll Accounting
XII.13 Cost Recovery
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XII - General Finance
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XII - General Finance
XII.1 Introduction-General Accounting and Financial Principles
XII.1.1 General accounting and financial principles
XII.1.2 Financial control framework
XII.1.3 Accounting records
XII.1.4 Consolidation
XII.2 Assets
XII.2.1 Cash and cash equivalents
XII.2.2 Investments
XII.2.3 Receivables
XII.2.4 Other receivables
XII.2.5 Property, plant and equipment
XII.2.6 Inventory
XII.2.7 Leases
XII.2.8 Intangibles
XII.2.9 Heritage Assets and Official Gifts
XII.3 Liabilities
XII.3.1 Definition and recognition
XII.3.2 Employee Benefits
XII.3.3 Payables and other accruals
XII.3.4 Provisions and contingencies
XII.4 Revenue
XII.4.1 Revenue recognition for exchange transactions
XII.4.2 Revenue recognition for non-exchange transactions
XII.4.3 Contributions in-kind or in-services
XII.4.4 Measurement
XII.5 Expenses
XII.5.1 Expense recognition
XII.5.2 Expenditure recording
XII.5.3 Hospitality expenses
XII.5.4 Courtesy expenses
XII.5.5 Write-offs, administrative waivers and ex-gratia payments
XII.6 Chart of Accounts
XII.6.1 Chart of Accounts
XII.7 Accounting Policy Changes, Errors and Estimates
XII.7.1 Accounting Policy Changes, Errors and Estimates
XII.8 Financial Closure
XII.8.1 Monthly closure process
XII.8.2 Year end closure process
XII.8.3 Financial report
XII.8.4 Disclosures
XII.8.5 Events after the reporting date
XII.9 Functional Currency and Revaluation of Foreign Currency
XII.9.1 Functional Currency and Revaluation of Foreign Currency
XII.10 Fraud Policies and Reporting of Suspected Fraud
XII.10.1 Managerial framework and responsibility
XII.10.2 Acts constituting fraud
XII.10.3 Reporting of suspected fraud
XII.10.4 Disciplinary proceedings and referral to national authorities
XII.11 Funds
XII.11.1 Appropriations
XII.11.2 Fund accounting
XII.11.3 General Fund
XII.11.4 Special Purpose Fund
XII.11.5 Enterprise Fund
XII.11.6 Fiduciary Fund
XII.12 Payroll Accounting
XII.12.1 General
XII.12.2 Personal accounts – advances and holds
XII.13 Cost Recovery
XII.13.1 Overview
XII.13.2 Corporate services /enabling functions
XII.13.3 Financing Corporate services/enabling functions
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