Public Sector Accounting Lecture Notes

Institution University
Course ACCOUNTING
Year 1st Year
Semester Unknown
Posted By Mwalimu Evans Okoyo.
File Type pdf
Pages 56 Pages
File Size 578.29 KB
Views 3634
Downloads 1
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Description

This document discusses public sector accounting objectives and concepts. It explains that public sector organizations need dedicated accounting to ensure accountability to parliament and taxpayers. Key concepts covered include fund accounting, where separate accounts are created for different objectives; and different accounting techniques like budgetary, cash-based, and accrual accounting.
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