FINANCIAL AND ACCOUNTING POLICIES AND PROCEDURES …
FINANCIAL AND ACCOUNTING POLICIES AND PROCEDURES MANUAL FOR INDEPTH Network Secretariat 38 & 40 Mensah Wood Street, East Legon P O Box KD 213, Kanda, Accra, Ghana Approved by Executive Director on 1st January 2010 Endorsed by the Board of Trustees on 1st March 2010 Table of Contents Page chapter One: Introduction INDEPTH Network s FINANCIAL System 1 Purpose of this Manual 1 Authority of the Manual 2 Scope of the Manual 2 Updates and Revision 2 Effective Date 2 chapter Two: General Guiding Principles ACCOUNTING Method 3 Foreign Currency Translations 3 Revenue Recognition 3 Matching Principle 3 Prudence Principle 3 Accruals Principle 4 Historical Cost Principle 4 Going Concern Principle 4 Consistency Principl
Apr 01, 2009 · 4.7 Accounting Entries 21 Chapter Five: Property, Plant and Equipment 5.1 General Policy Guidelines 22 5.2 Acquisition 22 5.3 Recording 23 5.4 Custody 23 5.5 Depreciation 24 5.6 Disposal 25 5.7 Reporting 25
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