Secretariat purposes. of Financial Statements &. While the subject name may indicate that this relates to finance and accounting, I wish to point out that The UN Treasury is a SWIFT participant and maintains desktop access to the SWIFT Alliance portal in-house. New or changes to IPSAS accounting policies; Change in organization structure or interfacing Password: UNSAS Changes to Umoja process which are primarily Doing this will take you to the course registration screen. Covers treatment of assets.Â, • CBT 7 – Accounting for Provisions, Contingent Liabilities and Assets. Assets & Liabilities, Presentation Chapters/ http://ipsastraining.un.org   Instrument - Cash Management, Financial This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 32, Financial Instruments: Presentationand International Financial Reporting Interpretations Committee Interpretation 2 (IFRIC 2), Members’ Shares in Co-operative Entities and Similar Instrumentspublished by the International Accounting Standards Board (IASB). based on PDD's and Umoja SAP training material. Knowledge of another official United Nations language is an advantage. English and French are the working languages of the United Nations Secretariat. The information below provides an overview of and covers how to access the training courses. User name: IPSAS (The WFP is audited by the NAO) Read more about NAO: IPSAS Compliance Guide (December 2007) Receivable, Financial Any questions relating to the FM can be The Director, Prof. Dr. Andreas Bergmann, is a public member and Chair of the IPSAS Board. Certificates are provided after successful completion of each end-of-course test (other than CBT 1, which has no test).Â. Certifier, Requisitioner (including for distribution and revisions to the FM. based on PDD's and Umoja SAP training material. For the post advertised, fluency in English is required. العربية中文EnglishFrançaisРусскийEspañol, Documents issued at United Nations Headquarters Today. Instrument - Accounts Payable, Provisions, Please enter your login details and then click the Enter button. In its resolution 60/283, the United Nations General Assembly approved the adoption of IPSAS, together with the requisite resources. This training is especially applicable to 5th Committee members, as it details what will be included in … How to access the training material Annex 1 from the General Assembly report A/60/846/Add.3 (May 12 2006) provides a one page overview of IPSAS within the context of United Nations System accounting, International Financial Reporting Standards and accounting by other international organizations such as the World Bank, OECD and European Commission. IPSAS Policy Framework Revision - 30 December 2016 Covers treatment of liabilities. The information you enter on the registration screen is what will display on your certificate. Policies, changes in Estimates & Errors, Finance accounting User The UN IPSAS Implementation Team commenced work on the IPSAS Training Plan and other preparatory activities to support the successful transitioning of the organization to the new accounting standards. of the GA-mandated change initiatives (UN Contractual Reform and the new Administration of Justice system). Although most IPSAS standards will be adopted in 2012, the analysis and documenting of UNDP’s policy positions for the applicable 22 IPSAS/IAS … The following table lists the FM chapters which are It allows first-time adopters three years to recognize specified assets and liabilities. The National Audit Office (NAO) of the United Kingdom has produced this IPSAS Compliance Guide in order to support IPSAS Adoption by the United Nations World Food Programme. 3.6.2 The reversal entry then would be as follows: 3.6.3 Annex A: Valuation class, Inventory Account, Consumption Account*, 2.1 Recognition, Derecognition and Measurement of FVTSD, 3.1 Treasury and Risk Management Lifecycle, 3.1.2 Transaction Execution - Foreign Exchange, 3.1.3 Investment Accounting - Daily Process, 3.1.4 Investment Accounting - Period End Process, 3.1.5 Master Data Maintenance - Exchange Rates, 3.1.6 Master Data Maintenance - Reference Interest Rates and Security Prices, 3.1 Introduction to Cash Management Module, 3.2 Cash and Liquidity Management: Reports and Tools, 3.2.1 Cash Position and Liquidity Forecast Reports and Tools, 3.2.1.4 Cash Planning Tool - Memo Records, 3.3.1.1 Process Outgoing Payments - House Bank Method (Method 1), 3.3.1.1.2 Cash Sufficiency Check and Create Payment Release List, 3.3.1.1.5 Review and Manage Payment Batches Following Approval, 3.3.1.2 Process Outgoing Payments- Cash Journal (Method 2), 3.3.1.2.1 Disbursement from the Main Cashier's Imprest, 3.3.1.2.2 Disbursement from Petty Cash Account, 3.3.1.3 Process Outgoing Payments - Payment through UN Agency (Method 3), 3.3.2.2 Confirm the Purpose of the Payment, 3.3.2.3 Examine the Validity of Cash and Cheques, 3.3.2.4 Post Receipt of Payment in Cash Journal, 3.3.2.5 Issue of Receipt, Deposit Cheque and Cash Desk Closing, 3.4.1 Bank Reconciliation - Incoming Payments, 3.4.1.1 Case 1: Incorrect Reference on Bank Statement, 3.4.1.4 Case 4: Payments Received before Receivable is Raised, 3.4.1.5 Case 5: Rejected Outgoing Payment, 3.4.1.6 Case 6: Payments Received in Error, 3.4.2 Bank Reconciliation - Outgoing Payments, 3.4.2.1 Case 1: Incorrect Reference on Bank Statement, 3.4.2.2 Case 2: Bank debits UN accounting error, 3.4.3 Bank Reconciliation - Bank to Bank Transfers, 3.4.3.1 Transfer to a Zero-Balance Account, 3.4.3.2 Transfer to a Non Zero-Balance Account, 3.4.3.3 Posting ZR Document Not Appearing in FEBAN, 3.4.4 Bank Reconciliation - Payroll Related Entries, 3.5.1 Master Data Maintenance - Payee Bank, 3.5.2 Master Data Maintenance - House Bank, 3.5.3 Master Data Maintenance - Bank Reference List, 2.1 Recognition, Derecognition and Measurement of Loans and Receivables, 2.2 Identification of Financial Instruments - Assets, 3.1 Introduction to Accounts Receivable Module, 3.1.2 Document Status, Workflow Status and Workflow Routing, 3.1.4 General Ledger (GL) Account Used in Accounts Receivable, 3.1.4.2 Non-Exchange Contributions and Loans Payable (Borrowings), 3.1.7 Enterprise Roles Involved in Accounts Receivable, 3.2.1.1 Customer Invoice Processing through Manual Entry, 3.2.1.2 Customer Invoice Processing through Interface, 3.2.1.3 Customer Invoice Processing from Upstream Processes, 3.2.2.1 Customer account is identified along with specific invoice to be cleared, 3.2.2.2 Customer account is not identified, 3.2.2.3 Customer account is identified, no specific invoice can be cleared, 3.2.2.4 Customer account and open invoice are subsequently identified, 3.2.2.5 Reconcile incoming payments in customer accounts sub-ledger, 3.2.2.6 Incoming payment posted to Unapplied Cash was received in error, 3.2.2.7 Issuance of CRV (Cash Receipt Voucher) for assessed contributions, 3.3 Subsequent Measurement - Write Offs and Allowance, 3.3.1 Allowance for Doubtful Accounts (AFDA), 2.1.1 Financial Liabilities - Classification and Measurement, 2.2 Identification of Financial Instruments - Liabilities, 3.1 Introduction to Accounts Payable Module, 3.1.4 General Ledger (GL) Account used in Accounts Payable, 3.1.4.2 Advances Paid and Loans Receivable, 3.2.1 Invoice Processing with Purchase Order (PO), 3.2.1.1 Invoice Processing with PO with VAT and with Retention, 3.2.1.2 Invoice Processing with PO with Invoice Reduction, 3.2.1.3 Invoice Processing with PO with Unplanned Charges, 3.2.1.7 Evaluated Receipt Settlement (ERS), 3.2.3 Adjustment for Credit Invoices with Vendors, 3.2.3.2 Credit Memo Processing without PO, 3.2.4.1 Invoice Processing with VAT Reimbursable by Government, 3.2.4.5 Invoice Processing with VAT Non-Reimbursable by Government, 3.2.5.1 Replenishment of the UN Agency (UNDP) Account, 3.2.5.2.2 Accounts Payable (AP) - Invoice without PO, 3.2.5.2.3 Accounts Payable (AP) - Invoice with PO, 3.2.5.3 Financial Authorization (FA) Form, 3.2.5.4 Upload the Service Clearing Account (SCA) File, 3.2.5.5.1 Reconciliation of the Advance/Replenishment Document, 3.2.5.5.2 Reconciliation of Funds Commitment (FC) Document, 3.2.5.5.2.2 Rejection of a SCA Line that is a credit, 3.2.5.5.2.3 Rejection of a SCA Line in foreign currency, 3.2.5.5.2.4 Confirmation of payment rejection, 3.2.5.5.2.5 Post a SCA Line on a different Funds Commitment or directly to expense, 3.2.5.5.2.7 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.2.8 Post the SCA Line against Accounts Payable (with PO) invoice, 3.2.5.5.3 Reconciliation of Accounts Payable (AP) Document, 3.2.5.5.3.1 Error log is: 'PRK-NO clearing doc', 3.2.5.5.3.2 Post a SCA Line on the AP found, 3.2.5.5.3.5 Post a SCA Line on bank charges account, 3.2.5.5.3.6 Post a SCA Line (partially and fully) on expense account, 3.2.5.5.3.7 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.3.8 Post the SCA Line against Funds Commitment, 3.2.5.5.4 Reconciliation of Purchase Order (PO) Document, 3.2.5.5.4.2 Confirmation of payment rejection, 3.2.5.5.4.3 Post a SCA Line on a different Purchase Order, 3.2.5.5.4.4 Post a SCA Line on bank charges account, 3.2.5.5.4.5 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.5 Reconciliation of Incoming Deposit, 3.2.5.6 Clearing of SCA Advance Account (GL 18105010), 3.2.5.7 Virtual Payment of Outstanding Payable to UNDP, 3.2.7.1 Replenish or Establish Petty Cash Fund, 3.2.7.4 Process Cash Journal Transactions, Chapter 15 - Provisions, Contingent Liabilities and Contingent Assets, 2.1 Provisions, Contingent Liabilities and Assets, 2.1.3 Adjusting, Utilizing and Reversing of Provisions, 3.1.5 Discounting and Unwinding Provisions, 3.4.3 Step 2: Identification and measurement, 3.4.5 Step 4 & 5: Accounting assessment and Umoja accounting entry, 3.5 Desktop Procedures: Events after the Reporting Date, 5.1 Reassessment Analysis and Summary (Cases Handled Outside of UNHQ), 5.2 Assessment of Pending AoJ Cases before UNDT (Handled Outside of UNHQ), 5.3 Assessment of Pending Non-AoJ Cases (Handled by Offices/Missions), 6 The United Nations Internal Justice System Chart, Chapter 16 - Presentation of Financial Statements and Disclosures, 2.2 Preparation and Presentation of General Purpose Financial Reports, 3 UN Volume I's Model Financial Statements, 3.1 Statement I: Statement of Financial Position, 3.2 Statement II: Statement of Financial Performance, 3.3 Statement III: Statement of Changes in Net Assets, 3.4 Statement IV: Statement of Cash Flows, 3.5 Statement V: Statement of Comparison of Budget and Actual Amounts, 4.2 Note 2: Basis of preparation and authorization for issue, 4.3 Note 3: Significant accounting policies, 4.9 Note 9: Assessed contributions: receivables from non-exchange transactions, 4.10 Note 10: Voluntary contributions: receivables from non-exchange transactions, 4.11 Note 11: Other accounts receivable: receivables from exchange transactions and loans, 4.15 Note 15: Property, plant and equipment, 4.17 Note 17: Accounts payable and accrued liabilities, 4.19 Note 19: Employee benefit liabilities, 4.21 Note 21: Tax Equalization Fund liability, 4.23 Note 23: Activities controlled by the Organization, 4.26 Note 26: Revenue from non-exchange transactions, 4.28 Note 28: Health and dental self-insurance plans, 4.30 Note 30: Financial instruments and financial risk management, 4.31 Note 31: Financial instruments: cash pools, 4.34 Note 34: Contingent liabilities and contingent assets, 4.35 Note 35: Events after the reporting date, 5 Business Planning and Consolidation (BPC) Procedures, 5.2 Generate Notes to the Financial Statements, 5.3 Update or Modification to Report/Input Form Worksheet, 5.3.1 Hide or Remove Empty Rows or Columns or Rows or Columns with Zero Values, 5.3.2 Manually Add Excel Formula into Blank Member Cell, 5.3.4 Customize Member Name in the Report, 5.3.5 Remove Dimension's Member(s) from Existing Report, 5.3.6 Generate Several Reports or Input Form Reports into Several Worksheets, Chapter 17 - Accounting Policies, Changes in Estimates and Errors, 2.6 Enterprise Roles Involved in General Ledger, 3.2.3.3 Reversing an Incorrectly Posted Accrual Document, 3.2.4.2 Setting Recurring Entry for Multiple Documents, 3.3 Review of Open Item Managed (OIM) GL Accounts, 3.3.1 Cash Payment Rejected by Bank - GL 11479997, 3.3.2 Cash Journal Clearing - GL 11711000, 3.3.3 Invoice Reduction Clearing - GL 19901010, 3.3.5 Accrued Discount Clearing - GL 35109910, 3.3.6 Cash Payment Clearing - GL 35109920, 3.3.7 AP Exch Goods Receipts Payable GR-IR - GL 35401010, 3.3.8 AP Exch Goods Receipts Payable GR-IR - Conversion - GL 35401014, 3.3.9 Progen Payroll Net Pay Clearing - GL 35591010, 3.3.10 Progen Payroll Various Clearing - GL 355910XX, 3.3.12 AP Unapplied Cash Journal - GL 39201020, 5.1.1 Phase 1: Pre-closing Check / Readiness, 5.1.3 Phase 3: Reconciliation and Adjustment. 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