The major impacts of change from cash to accrual accounting in the public sectors / Nik Zam Nik Wan

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The major impacts of change from cash to accrual accounting in the public sectors / Nik Zam Nik Wan

Accrual accounting is seen as a solution to the problem faced by the traditional cash based accounting. This paper begins by describing cash based accounting and looks at its drawbacks that lead to the need for change. Then it explains the nature of accrual accounting and rationalises how accrual ac...

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Bibliographic Details
Main Author:	Nik Wan, Nik Zam
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA Cawangan Pahang 2005
Subjects:	Accounting. Bookkeeping Managerial accounting Assets (Accounting)
Online Access:	https://ir.uitm.edu.my/id/eprint/30806/

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