Chapters 6 and 7 cover the supporting processes of bank reconciliation and financial reporting

1.3.1.1There are five levels of heading in the Manual:

• 
  level 1 - chapter
  
• 
  level 2 - section
  
• 
  level 3 - sub-section
  
• 
  level 4 - direction
  
• 
  level 5 - bullet point
  

1.3.1.2The organisation of the sections and sub-sections within each chapter is shown in the Table of Contents at the front of each chapter.

1.3.1.3The layout of each page within this Manual is standardised. The title of the Manual and the name of the chapter are displayed in the top left and right corners of each page respectively. The footer for each page contains the issue date, page number and file reference.

1.3.1.4The general structure of each chapter within this Manual is standardised, dealing with the subject matter in the following sections (where this structure is inappropriate some chapters omit certain sections or are detailed in a different manner):

• 
  introduction
  
• 
  general policies
  
• 
  accounting policies
  
• 
  accounting treatment
  
• 
  detailed procedures
  
• 
  procedures for specific class of transactions.