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1. |
Record Nr. |
UNINA9910464002503321 |
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Autore |
Terkper Seth E |
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Titolo |
Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper |
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Pubbl/distr/stampa |
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[Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
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©2008 |
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ISBN |
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1-4623-3259-5 |
1-4527-1982-9 |
1-282-84070-3 |
9786612840708 |
1-4518-6976-2 |
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Descrizione fisica |
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1 online resource (28 p.) |
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Collana |
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IMF Working Papers |
IMF working paper ; ; WP/08/116 |
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Disciplina |
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Soggetti |
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Accounting - Standards |
Financial statements - Standards |
Tax administration and procedure |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records |
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex |
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Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
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Sommario/riassunto |
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The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-a |
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2. |
Record Nr. |
UNISA996216329703316 |
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Titolo |
Biochimica et biophysica acta General subjects [[e-journal]] |
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Pubbl/distr/stampa |
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[New York, NY], : Elsevier |
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ISSN |
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Soggetti |
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Biochemistry |
Biophysics |
Periodicals. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Periodico |
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Note generali |
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3. |
Record Nr. |
UNINA9911019299803321 |
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Autore |
Jacka J. Mike |
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Titolo |
Business process mapping : improving customer satisfaction / / J. Mike Jacka, Paulette J. Keller |
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Pubbl/distr/stampa |
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Hoboken, NJ, : Wiley, c2009 |
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ISBN |
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9786612121784 |
9780470496053 |
0470496053 |
9781119198390 |
1119198399 |
9781282121782 |
1282121782 |
9780470496039 |
0470496037 |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (338 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Consumer satisfaction |
Customer relations |
Reengineering (Management) |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Business Process Mapping: Improving Customer Satisfaction, Second Edition; Contents; Preface; Introduction: Pinocchio and the World of Business; Chapter 1: What Is This Thing Called Process Mapping?; Chapter 2: Process Identification; Chapter 3: Information Gathering; Chapter 4: Interviewing and Map Generation; Chapter 5: Map Generation: An Example; Chapter 6: Analysis; Chapter 7: Map Analysis: An Example; Chapter 8: Pitfalls and Traps; Chapter 9: Customer Mapping; Chapter 10: RACI Matrices; Chapter 11: Enterprise Risk Management and Process Mapping; Chapter 12: Where Do We Go from Here? |
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Sommario/riassunto |
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Praise For Business Process Mapping: Improving Customer Satisfaction, Second Edition ""A must-read for anyone performing business process mapping! This treasure shares step-by-stepapproaches and critical success factors, based on years of practical, customer-focused experience.A real winner!""-Timothy R. Holmes, CPA former General Auditor, American Red Cross ""Paulette and Mike make extensive use of anecdotes and real-life examples to bring alive the topic ofbusiness process mapping. From the outset, this book will engage you and draw you into the worldof business |
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