The FAM typically covers a wide range of topics, including but not limited to:

1. Chart of Accounts: A structured list of all accounts used to categorize financial transactions.

2. Accounting Policies: Detailed guidelines for how financial transactions are recorded, classified, and reported.

3. Financial Reporting: Procedures for preparing and presenting financial statements, including income statements, balance sheets, and cash flow statements.

4. Internal Controls: Processes to safeguard assets, prevent fraud, and ensure accurate financial reporting.

5. Expense and Revenue Recognition: Criteria for recognizing expenses and revenues in the appropriate accounting periods.

6. Procurement and Purchasing: Procedures for acquiring goods and services in line with budgetary constraints and organizational needs.

7. Budgeting and Forecasting: Guidelines for creating budgets and financial forecasts to assist in planning and decision-making.

8. Assets and Liabilities Management: Procedures for tracking and managing assets, liabilities, and equity.

9. Payroll and Employee Compensation: Processes for calculating and disbursing employee salaries and benefits.

10. Audit and Compliance: Steps for internal and external audits, as well as ensuring compliance with relevant laws and regulations.

11. Financial Software Usage: Instructions for using financial software systems for recording transactions and generating reports.

12. Financial Control and Authority: Establishing levels of authorization for financial transactions and expenditures.

In Nepal or any other country, the specifics of the Financial and Accounting Manual can vary depending on the organization's industry, size, complexity, and legal requirements. It's an essential document that helps maintain financial transparency, accuracy, and accountability within an organization.