financial and accounting manual - ministry of education in …财务会计手册-在教育部…

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1、MINISTRYOFEDUCATIONPUNTLANDMOEDRAFTFINANCIAL,ACCOUNTING,PROCUREMENTPOLICIESANDPROCEDURESMANUALJune201257MINISTRYOFEDUCATIONPUNTLANDMOEDRAFTFINANCIAL,ACCOUNTING,PROCUREMENTPOLICIESANDPROCEDURESMANUALJune201257MINISTRYOFEDUCATIONPUNTLANDMOEDRAFTFINANCIAL,ACCOUNTING,PROCUREMENTPOLICIESANDPROCED

2、URESMANUALJune2012571Introduction71.1Vision71.2Mission71.3BasisoftheManual82StructureoftheAdministrationandFinanceUnit92.1FunctionalStructure112.2OrganizationChart112.3DutiesoftheAdminandFinanceUnitStaff112.3.1DirectorofAdminandFinance(DAF)122.3.2ChiefAccountant122.3.3InternalAuditor132.3.4C

3、entralOfficeAccountants132.3.5RegionalAccountants142.3.6ProcurementOfficer142.3.7AdministrationandLogisticsOfficer152.3.8Secretary153FinancialManagementSystem163.1Introduction163.2BudgetsandBudgetaryControl173.2.1Introduction173.2.2BudgetPreparation173.2.3BudgetOfficer173.2.4TheBudgetFormat1

4、73.2.5BudgetTimetable173.2.6BudgetInstructions183.2.7MeetingforthePreparationofAnnualWorkPlanandBudget183.2.8GatheringInformationandActivities183.2.9AnalysisandConsolidationofProposedActivities183.2.10DiscussionoftheAnnualWorkPlanandtheProposedBudget183.2.11IntegrationoftheBudgetintotheAccou

5、ntingSystem193.2.12BudgetaryControl193.3QuickBooksAccounting193.4TheChartofAccounts203.4.1CodingStructure203.5BooksofAccountandotherRegisters213.5.1CashBook213.5.2PettyCashBook223.5.3PurchasesJournal233.5.4CreditorsLedger243.5.5JournalBook243.5.6GeneralLedger243.5.7FixedAssetsRegister253.5.8

6、InventoryLedger263.5.9PayrollRegister263.5.10MinuteBook273.5.11Incoming/OutgoingMailRegister274AccountProcesses28574.1RevenueProcess284.2PurchasingandExpenditureProcess284.3FixedAssetsManagementProcess284.3.1ProcedureofacquiringfixedAssets284.3.2ProcedureofdisposingofthefixedassetsoftheOrgan

7、ization284.3.3CapitalizationPolicy294.3.4FixedAssetIdentificationnumber304.3.5FixedAssetsrepairsandMaintenance304.3.6Loss,damageortheftoftheFixedAssets304.3.7PhysicalCountoftheMinistry’sFixedAssets304.4StocksManagementProcess304.4.1PurchaseProcedur