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Accounting and Financial System of Nepal Telecom

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.

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suraj
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1K views

Accounting and Financial System of Nepal Telecom

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.

Uploaded by

suraj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
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Introduction to Accounting and

Financial System of Nepal Telecom


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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