Review of management and accounting organizations in municipalities
Municipal accounting in comparison with commercial accounting is a part of government accounting and all the characteristics of various government accounting books and sources are also true of municipal accounting, but municipal accounting in comparison with government accounting has a special feature. Government executive bodies, whose program budget credit is provided and paid from the credit of the whole country, will create obligations and pay the expenses incurred, and will record the expenses incurred in their offices, and the government revenue will be concentrated in another body. In the case of municipalities, revenue and expenditure accounting will be integrated in a single financial unit and reflected in the offices, and municipal revenue accounts can be combined or decentralized and operated separately. Accrual financial reporting refers to the preparation of financial statements and annual reports based on accrual information. Accrual-based financial statements provide more comprehensive accounting information than information from a traditional cash accounting system. Financial statements based on a liability for a unit include operations statement, plan statement, statement of assets and liabilities, cash flow statement, statement of accounts and accompanying notes, and documents relating to the independent manager and auditor.
Municipality , budget , credits , revenue , accounting , treasury , logistics , property , internal audit
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.