Download ACCOUNTING CODE FOR SELF ACCOUNTING ENTITIES — This Manual is issued to set out the accounting principles and financial reporting responsibilities in accordance with which the accounts of Self Accounting Entities shall be kept, in pursuance of article, 170 of the Constitution of Islamic Republic of Pakistan. The effective date for application of this Manual is the date of issue of this Manual by the Auditor-General. All accounting entities will have up to two financial years (commencing from 1 July subsequent to the effective date of release) to be in full compliance with this Manual. An accounting entity is any unit of Government (e.g. ministry, division, and department), whose principal source of funding is an appropriation from the Federal and Provincial Governments, which prepares input to the accounting system and which is not an Exempt Entity as set out at 1.2.3.7 of this Section. This manual commences with detailed guidelines on the financial reporting responsibilities applicable to Self Accounting Entities and the accounting principles to which they must adhere. This Manual also provides guidelines for Self Accounting Entities who are in a transitionally phase (as they may be in the process of aligning their financial reports and accounting principles as prescribed by this Manual).