Services · Foundational

Accounting Policies, Chart of Accounts and Books of Account Manual Module

FMP02

Documents the accounting manual module covering key accounting policies, accounting records to be maintained, chart-of-accounts governance, coding rules, account-opening changes and accounting-book maintenance procedures.

What changes

More consistent accounting treatment, cleaner account coding, improved comparability of transactions and stronger readiness for financial reporting and audit.

What you get

Approved Accounting Policies, Chart of Accounts and Books of Account manual module FMP005
Chart of accounts structure and coding manual template FMP006
Accounting policy register template FMP007
Books of account and accounting records register template FMP008

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Grounds the accounting policy and chart of accounts gaps in needs assessment findings
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the ownership and approval authority for accounting policies and chart of accounts changes
COAChart of accounts analysis and review Recommended

An existing chart of accounts review or redesign feeds the structure and coding rules this module documents

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the module and is the primary counterpart
HNS Chief Accountant or Head of Accounting	Defines accounting policies and the chart of accounts
HNS Secretary General	Approves the accounting policies and chart of accounts governance
HNS finance and accounting staff	Apply the policies and coding rules
HNS internal audit	Assurance over policy compliance and coding consistency
HNS external auditor	Relies on the accounting policies for the financial statements
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Accounting policies, chart of accounts and books of account module endorsed by HNS leadership	Within 10 weeks of kick-off	Endorsement minutes or signed module
Significant accounting policies documented and approved	100% of identified significant policy areas covered	Approved accounting policy register (FMP007)
Chart of accounts governed by documented coding rules and a change-control process	Coding rules and a chart of accounts change log in use	Approved chart of accounts structure and coding manual (FMP006); change log
Books of account and accounting records defined with an assigned maintainer	100% of required books assigned an owner	Books of account and accounting records register (FMP008)

Tools

4 of 4 ready to download.

FMP005 Accounting Policies, Chart of Accounts and Books of Account manual module Template DOCX
FMP006 Chart of accounts structure and coding manual Template DOCX
FMP007 Accounting policy register Template XLSX
FMP008 Books of account and accounting records register Template XLSX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
GFDC Operational Framework (intake, triage, service workflow)
HNS finance manual, accounting policies and close procedures
HNS chart of accounts and cost centre structure
IFRC financial reporting and accountability framework for National Societies

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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