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Papers On Accounting & Personal Finance
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Accrual Accounting in the Public Sector
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This 9 page paper examines the use and potential use of accrual accounting for governments and the public sector. The writer considers the take up of accrual counting by non commercial organizations, the way it compares with cash accounting, how the accounting approach is seen internationally and looks at examples of governments adopting accrual accounting. The bibliography cites 13 sources.
Filename: TEAcrpublic.rtf

Accrual Accounting in the US Government
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This 10 page paper looks at a three sets of questions posed by the student. All questions concern the use of adjusted accrual accounting in government. The first part looks at some of the basic elements of accounting, these are short answers examples include defining when revenue is recognised and what is meant by available, classifying property tax and how income form grants is dealt with. The second part of the paper uses a case study and identified the amounts that are would be input under different headings. The last part considers where specific items may be included in the accounts. The bibliography cites 2 sources.
Filename: TEacccase.rtf

Accrual and Accounting and the Historical Cost Approach; Do They Lead to Increased Reliability?
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This 7 page paper looks at the accounting practices using accruals accounting and historical costing and considers to what extent they are able to add clarity and accuracy to accounts and in which ways they may increase confusion. The paper looks at accruals accounting first, considering its use in the public and private sector, before looking at historical costs and the alternative use of fair market value. The bibliography cites 8 sources.
Filename: TEtransHCAC.rtf

Accrual Method of Accounting
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This 12 page paper explains the advantages of using an accrual method of accounting rather than a cash method. Tax ramifications of each are also discussed. Bibliography lists 10 sources.
Filename: Accrual.wps

Accruals Accounting
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This 4 page paper explains what is meant by accrual accounting, the advantages and advantages of this method that is in line with the marching concept and the divergence and when it should be sued. The paper also gives an example of accrual accounting comparing it to the use of the prudence concept and shows the impact of the different methods on the net revenue and tax. The bibliography cites 2 sources.
Filename: TEaccrual.rtf


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