The document introduces the accounting and financial system of Nepal Telecom, which aims to prepare accurate financial statements on time, spend funds properly and economically, recognize and collect revenue, and enable future planning. It relies on regulations, policies, standards, manuals and circulars to guide accounting activities carried out by various departments and directorates. The accounting and reporting period covers July 16 to July 15 each year.
Original Description:
Original Title
Accounting and Financial System of Nepal Telecom.ppt
The document introduces the accounting and financial system of Nepal Telecom, which aims to prepare accurate financial statements on time, spend funds properly and economically, recognize and collect revenue, and enable future planning. It relies on regulations, policies, standards, manuals and circulars to guide accounting activities carried out by various departments and directorates. The accounting and reporting period covers July 16 to July 15 each year.
The document introduces the accounting and financial system of Nepal Telecom, which aims to prepare accurate financial statements on time, spend funds properly and economically, recognize and collect revenue, and enable future planning. It relies on regulations, policies, standards, manuals and circulars to guide accounting activities carried out by various departments and directorates. The accounting and reporting period covers July 16 to July 15 each year.
Objectives • Timely preparation and fair presentation of Financial Statements • Propriety and economy in expenditure • Recognition, recording and collection of revenue • Future planning • Internal control Tools Used • Financial Regulation • Accounting Policies • Accounting Directives and Guidelines • Nepal Accounting Standards and IFRS • Revenue Manual • Internal Audit Manual • Circular issued time to time Responsible Bodies • Finance Department • Development Department • Internal Audit and Inspection Department • Audit Committee • Board of Directors Structure and Level • Collection and Expenditure Center • Accounting Center • Regional Directorate • Development and Project Directorate • Department • Head Office Accounting and Reporting Period • 1st Shrawan to Ashadh end
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