The Effect Governmental Accounting and Business Accounting inReporting System Accounting Municipalities

Municipalities in comparison with the accounting business accounting is part of the government accounting all of the properties in respect of government accounting books and resources in the areas of accounting is true. However, in contrast to government accounting and accounting areas with specific characteristics. In the case of municipal accounting and financial cost of an office complex and will be reflected in and can be combined or decentralized municipal revenue account and acted separately. Government units, municipalities and public agencies, non-governmental, public sector organizations, including Iran, are considered. Therefore, analysis of financial reporting by providingsuch features of the financial reporting of public sector organizations can play an essential tool for accountability to elected officials and appointed public sector organizations to achieve and promote accountability, provide the necessary conditions

کلیدواژه ها:

Accounting municipalities ، Auditing ، Financial system