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WHAT ARE THE BASES OF PUBLIC SECTOR ACCOUNTING
Eric Adjei
MEANING OF PUBLIC SECTOR ACCOUNTING BASIS These are broad basic assumptions which underlie the preparation of financial statements in the public sector. it refers to the timing of recognition of revenues, expenditures and transfers and the related assets and liabilities ...
WHAT IS REGULATORY FRAMEWORK IN ACCOUNTING
Eric Adjei
REGULATORY FRAMEWORK IN ACCOUNTING This framework was issued by the International Accounting Standards Board (IASB) to outline and explain the concepts underlying the preparation and presentation of financial statements for external users. READ ALSO: WHAT ARE THE BASES OF PUBLIC ...
DISTRICT ASSEMBLIES COMMON FUND
Eric Adjei
DISTRICT ASSEMBLIES COMMON FUND In this session, we will discuss the functions and composition of the District Assembly, duties of members and administration and supervision of the District Assemblies Common Fund. let start … Objectives By the end of this ...
FINANCIAL REPORTING IN THE LOCAL GOVERNMENT
Eric Adjei
FINANCIAL REPORTING IN THE LOCAL GOVERNMENT DECENTRALIZATION IN GHANA Welcome to session one of unit four. Let us look at Decentralization and the local government system in Ghana. Objectives at the end of this session, you should be able to: ...
REVENUE AND EXPENDITURE RECOGNITION IN PUBLIC SECTOR
Eric Adjei
In session two, the key finance officers and institutions in Government were identified and discussed along with their financial responsibilities and functions. In this session, the various sources of Government revenue and expenditure will be identified. We will also discuss ...
FINANCIAL REPORTING IN CENTRAL GOVERNMENT
Eric Adjei
FINANCIAL REPORTING IN CENTRAL GOVERNMENT Session 1: Central Government and Central Government Financial System of Ghana Session 2: IPSAS 9 Revenue from Exchange Transaction; and IPSAS 23 Revenue from Non-Exchange Transaction Session 3: Revenue and Expenditure recognition in the Public ...
PUBLIC SECTOR ACCOUNTING: BUDGETING IN THE CENTRAL GOVERNMENT
Eric Adjei
PUBLIC SECTOR ACCOUNTING: BUDGETING IN THE CENTRAL GOVERNMENT Central Government Budgeting Process Central government budgeting process follows the general budget cycle. It begins with budget preparation and submission, approval, implementation/execution and monitoring, audit and evaluation. The discussions in this section ...
PUBLIC SECTOR ACCOUNTING: REGULATORY FRAMEWORK OF BUDGETING IN GHANA
Eric Adjei
PUBLIC SECTOR ACCOUNTING: REGULATORY FRAMEWORK OF BUDGETING IN GHANA Dear Learner, Welcome to Session three of Unit two. We hope that by now you are familiar with the various approaches to budgeting in the public sector, as well as their ...