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CHAPTER 1
INTRODUCTION TO PUBLIC SECTOR ACCOUNTING
LEARNING OBJECTIVES
• Definitions:
• Accounting: -This refers to a systematic recording and
analysis of financial transactions of a business, or public
sector.
• it is a generally a scientific study in which records of
expenditure and income of a company, individuals or
government are kept coupled with other useful
information for planning, decision making and control.
• Finance :A branch of economics which is concerned
with resource allocation as well as resource management,
acquisition and investment.
INTRODUCTION TO PUBLIC SECTOR ACCOUNTING