- 10 Marks
PSAF – Nov 2021 – L2 – Q3a – Government Accounting Concepts and Principles
Discuss observations and features of a good public sector accounting system in developing countries.
Question
The records of research work in the individual countries in the ‘third world’ are difficult to obtain, unlike in the advanced countries, where research work has been documented and published.
Required:
Discuss FIVE observations and FIVE features of a good system of public sector accounting in the developing countries as contained in the United Nations Manual on Government Accounting.
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