Public Sector Accounting Pdf notes

Number of Pages: 56 Pages
File size: 0.5 MB
Suitable for: Certificate, Diploma, University and Professional Courses

Content Covered:

• Definition of Public Sector Accounting
• Objectives of Public Sector Accounting
• Users of Public Sector Accounting Information
• The Importance of Public Sector Accounting to the Users
• Constitutional and Regulatory Framework of Public Sector Accounting
• Concepts and Principles Applicable To Public Sector Accounting
• Bases of Public Sector Accounting
• Comparison between Government Accounting and Private Sector Accounting
• Bases of accounting: Cash basis, Modified cash basis, Full accruals basis and Modified accruals basis
• Sources and Uses of Government Revenue