1.1. FINAL ACCOUNTS OF THE GOVERNMENT The final account of the government is known as the “public account.” Public accounts are documents and records pertaining to public and trust money received into, held in, and paid from the consolidated fund. ...
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FORENSIC ACCOUNTING IN THE PUBLIC SECTOR

Forensic accounting in the public sector is what we are going to consider in this public sector accounting guide. CPAs’ traditional functions in the public sector, whether federal, state, or municipal, have focused on auditing, financial reporting, and management accounting. ...
INTRODUCTION TO PUBLIC SECTOR ACCOUNTING IN MALAYSIA

In this public sector accounting guide, we are going to consider the introduction to public sector accounting in Malaysia. Introduction to Public Sector Accounting in Malaysia The public sector, which is the part of an economic system that countries and ...
DISPOSAL OF PUBLIC ASSETS AND PUBLIC SECTOR STORES MANAGEMENT

Dear Readers, you are welcome to the the public sector accounting guide. In this public sector accounting guides we are going to do a discussion on the process to follow in disposing off public assets and the approaches for managing ...
AUDIT SERVICE AND AUDITOR GENERAL’S REPORT

We will examine audit services and auditor general reports in public sector services or public sector administration in this public sector accounting. AUDIT SERVICE AND AUDITOR GENERAL’S REPORT Report of the Audit Service and the Auditor General The objectives of ...
Source of Government Revenue in Nigeria With PDF

Revenue Sources for the Nigerian Government, it is the responsibility of the government to provide basic services to the population, such as law and order, road and port construction, schools and hospitals, and a plethora of other activities required for ...
Source of government revenue in Zimbabwe – Well Listed

Source of government revenue in Zimbabwe? is next topic in this public sector accounting Taxes, social contributions, grants receivable, and other sources of revenue make up revenue. The gap between the government’s assets and liabilities, or net worth, is increased ...
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)

Here in public sector accounting guide, we will consider th international public sector accounting standards (IPSASs) to know what is IPSAS, Composition of the IPSASB, Objective of the IPSASB, Scope of the IPSASs, Nature of the IPSASs, Benefits of adopting ...
Commitment basis of public sector accounting

There are about 6 (six) bases of public sector accounting as compare to only 3 (three) bases of accounting in financial accounting. But in this particular public sector accounting guide we will consider the Commitment basis of public sector accounting. ...
Advantages and Disadvantages of cash basis in public sector accounting

There are about 6 (six) bases of public sector accounting as compare to only 3 (three) bases of accounting in financial accounting. Advantages and Disadvantages of cash basis in public sector accounting But in this particular public sector accounting guide ...