Public Sector Accounting 2

This department is headed by

• Auditor General

• Accountant General

• Controlling Officer

This statement is prepared by

• Controlling General

• Accountant General

• Auditor General

A written commitment by the government agencies to the client's about the service provided is

• Total quality management

• Clients charter

• MyResult

This type of audit is to appraise whether Government programmes/activities are executed in an effective, efficient and economical manner and achieve their intended objectives.

• Financial audit

• Compliance audit

• Performance audit

Treasury bills will appear in

• Consolidated revenue accounts

• Consolidated trust accounts

• Consolidated loan accounts

Accountant General has the following roles :

(can be more than 1)

• Chief Accountant

• The Head of Accounting Services

• Registrar of Unclaimed Money

• Conducting independent audits

Revenues from Exchange Transactions is the following except

• Royalty from Petronas

• Income tax

• Dividends from Khazanah Nasional

Accountants General department is under

• 
• 
• 
• 

Cash receipts and disbursements committed in the budget year are recorded and reported until a specified period after year-end is

• Cash Basis

• Modified Cash Basis

• Modified Accrual Basis

• Accrual Basis

The Accountant General’s Department is responsible in issuing

• MFRS

• IFRS

• IPSAS

• MPSAS