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What is Public Sector Accounting Techniques about?

1) Public sector organizations use several accounting techniques including budget accounting, commitment accounting, and fund accounting. 2) Budget accounting presents budgeted and actual amounts side by side, while commitment accounting recognizes transactions when orders are placed. Fund accounting treats each fund as a separate accounting entity based on its specific purpose. 3) The public sector uses different accounting bases including cash basis, accrual basis, and modified accrual basis. Cash basi

Author

RANIA ABDUL AZIZ BARABA

Language

EN