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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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Pahang
2005
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30806/1/30806.pdf |