ترجمه مقاله نقش ضروری ارتباطات 6G با چشم انداز صنعت 4.0
- مبلغ: ۸۶,۰۰۰ تومان
ترجمه مقاله پایداری توسعه شهری، تعدیل ساختار صنعتی و کارایی کاربری زمین
- مبلغ: ۹۱,۰۰۰ تومان
The importance of accounting and auditing in the public sector is at an all-time high. The fiscal stress of a number of cities, the “tax-lid” bills passed by voters in many states, the audit requirements of revenue-sharing type plans, and the general desire of citizens for a higher degree of accountability over their tax dollars have all contributed to this interest. These factors, combined with the announcement that at least 10% of the theory and practice sections of future CPA examinations would be devoted to questions over the area, have resulted in an increased demand for undergraduate courses in public sector accounting. Accounting students who take a governmental course often do so during the final year of their undergraduate program. At this point they usually will have completed between five and seven courses in accounting. Each of these courses, whether in the financial, managerial, or tax areas of accounting will have emphasized the full-accrural type accounting of the private sector. Each course may well have introduced new rules owing to different objectives, but all will have debited an asset account when a building was purchased and credited a liability account when bonds were issued. Having thus learned what “accounting” is, it is not surprising that, when faced with methods that debit an expense-like account when a building is purchased and which credit a revenue-like account when bonds are issued, students question these methods.