Download MANUAL OF ACCOUNTING PRINCIPLES — This manual will cover the Principles, Policies and Procedures in relation to Centralised Accounting Entities and will only lay down the Principles for Self Accounting Entities because the Policies and Procedures for Self Accounting Entities are covered by their individual rules and regulations.  The first part of this Manual, comprising section 1, provides an overview of the purpose and scope of this Manual. The second part of this Manual, comprising sections 2 and 3, sets out the accounting principles to be used by centralised accounting and self accounting entities and upon which the detailed policies and procedures contained in the Accounting Policies and Procedures Manual are based. The third part of this Manual, comprising sections 4 and 5, outlines the financial and accounting responsibilities of specified organisations and financial officers. Each section of this Manual has the principles appearing at the front of the section. Any detailed or additional explanation and guidance is contained in the “Explanatory notes” subsection. Principles should not be interpreted without first making reference to the explanatory notes.