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Class : 11
Unit : Account


Write brief any four objective/importance of governmental accounting of Nepal.

Ans : The objectives of accounting system of government of Nepal are given below: a. To keep record of government transactions:-The major objective of government accounting is to keep systematic and proper record of governmental transactions. The government accounting keeps correct records of the financial transaction of government offices as per rules and regulation. b. To keep control over budget:-The government prepares budget every year. It includes the estimation of government revenue and expenditures. The government accounting aims to keep proper control over budget. c. Provide information required for annual report:-Communicating the information is one of the important objectives of government accounting. Every government has to prepare and communicate the annual report to its public. d. To make the auditing simple and economical:-The government accounting maintains the complete and systematic record of the governmental revenue and expenditures. All the books of accounting are audited to ensure the following of accounting principles and other financial rules and provisions.
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