Prajna, How to Establish a Powerful Financial Control System for a Government

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AuthorHouse, 2011 - Education - 708 pages
 

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Contents

THE STRUCTURE OF THE PRAJNA
1
THE PRAJNA CHART OF ACCOUNTS
2
Suspense Account Deposit 442
4
Other Revenues 447
23
FUND CODING 225
25
GENERAL JOURNAL ENTRY STRUCTURES 331
31
Disb Contributions Fringe Benefits 467
67
Disb Expenses Not Expenditures 474
74
Other Liabilities and Credit Accounts 4201
201
Other Revenue Income Sources 4207
208
Recovery from Subsidies Loan Programs 4217
217
Payroll and Contributions 4223
225
Fringe Benefits Current Personnel 4231
231
Expenses Not Expenditures CY 4238
238
Other Services Charges 4251
252
Tax and Charge Refunds CY 4258
258

Disb Tax and Charge Refunds 482
82
Disb Debt Services 496
96
Disb Grant Disallowances 4102
102
Interfund Receivables 4108
108
Tax and Charge Refunds Payable CY 4179
179
Tax and Charge Refunds Payable PY 4180
180
Vouchers Other Disbursements 4186
186
Investments in General Fixed Assets 4192
192
Subsidies and Loan Programs 4265
265
Intrafund Clearing Account Purchases 4271
271
ACCOUNTING ENTRY PROCEDURES
291
ACCOUNTING ENTRY PROCEDURES
434
ACCOUNTING ENTRY PROCEDURES
583
ACCOUNTING CLOSING PROCEDURES
679
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About the author (2011)

In Saigon, Vietnam, Professor Le-xuan-Thuy, now well-known online as Thuy Lexuan, was a University Professor of Financial Control Systems and a popular published author.In USA, he is a Financial Control Systems developer and a published author. For more information, just go to Google and type: Thuy Lexuan.

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