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What is Accounting Basics for Small Water Systems about?
This document provides an introduction to basic accounting and finance concepts for small water systems. It defines key terms like assets, liabilities, revenue, and expenses. It also describes accounting systems considerations such as using an accrual-based income measurement approach and developing a chart of accounts. Finally, it discusses the three core financial statements - the balance sheet, income statement, and statement of cash flows - and the importance of internal and external controls like audit
- Author
- Rashe Fasi
- Language
- EN