When government entities prepare financial statements using accrual basis the focus is on all economic resources to assist in long-term financial and operational accountability.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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26) When government entities prepare financial statements using accrual basis the focus is on all economic resources to assist in long-term financial and operational accountability.

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GASB:

 

The GASB is the board that provides the guideline to the governmental units about proper accounting of transactions. As per GASB, the accounting for funds of a governmental unit is different from that of the private units.

 

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