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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
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