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Government Accounting

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0001
Subject:
Political Science, Indian Politics

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the ... More


Government Accounting in India

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0002
Subject:
Political Science, Indian Politics

This chapter looks at the cash accounting system in the Indian government to determine how it has worked, and in particular, how it has responded to the challenge of change in the nature of ... More


Accrual Accounting in the Australian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0004
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in ... More


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