Report on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)

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dc.creatorWorld Bank
dc.date2013-02-21T22:29:35Z
dc.date2013-02-21T22:29:35Z
dc.date2010-05
dc.date.accessioned2026-07-01T01:09:46Z
dc.descriptionThe objective of this study is to identify gaps between the existing cash based accounting system and the accrual based accounting system to assist Government Accounting Standards Advisory Board (GASAB) to address issues related to Property, Plant and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation of operational and implementation issues and suggested solutions to latent problems and road blocks if any so as to provide necessary inputs to GASAB for framing appropriate. Guidelines for migration of Government accounts from cash basis to accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has been prepared but it also discloses physical assets and current liabilities. Maintenance of proper records of various classes of assets (constructed, acquired or donated), inventories, receivables and carry over as prescribed in the financial rules and departmental regulations is a starting point for transition to accrual accounting.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2010/05/16270673/report-pilot-study-migration-accrual-accounting-forest-health-departments-state-government-madhya-pradesh-india
dc.identifierhttps://hdl.handle.net/10986/12453
dc.identifierhttps://doi.org/10.1596/12453
dc.identifier.urihttp://hdl.handle.net/123456789/415723
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectABUSES
dc.subjectACCOUNTANT
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARD
dc.subjectACCRUAL ACCOUNTING
dc.subjectACTUARIES
dc.subjectAGRICULTURE
dc.subjectARREARS
dc.subjectAUCTION
dc.subjectAUCTIONS
dc.subjectAUDITOR
dc.subjectAUDITORS
dc.subjectBALANCE SHEET
dc.subjectBID
dc.subjectBIDS
dc.subjectBUDGET CONTROL
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY ENHANCEMENT
dc.subjectCAPITALIZATION
dc.subjectCASH FLOW
dc.subjectCASH PAYMENT
dc.subjectCLAIM
dc.subjectDECISION MAKING
dc.subjectDISBURSEMENT
dc.subjectDISBURSEMENTS
dc.subjectECONOMIC BENEFITS
dc.subjectEMPLOYEE BENEFITS
dc.subjectENFORCEABILITY
dc.subjectEQUIPMENT
dc.subjectEQUIPMENTS
dc.subjectEXPENDITURE
dc.subjectFAIR MARKET VALUE
dc.subjectFAIR VALUE
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFIXED ASSETS
dc.subjectFORFEITURES
dc.subjectGOVERNMENT ACCOUNT
dc.subjectGOVERNMENT ACCOUNTING FRAMEWORK
dc.subjectGOVERNMENT ACCOUNTING STANDARDS
dc.subjectGOVERNMENT ACCOUNTS
dc.subjectHOLDING
dc.subjectINCOME
dc.subjectINTERNAL AUDIT
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectJUDGMENT
dc.subjectLIABILITY
dc.subjectLOCAL GOVERNMENTS
dc.subjectMANAGEMENT OF ASSETS
dc.subjectMARKET PRICE
dc.subjectMONETARY FUND
dc.subjectNATURAL RESOURCES
dc.subjectORGANIZATIONAL STRUCTURE
dc.subjectOUTSTANDING LOAN
dc.subjectPENSION
dc.subjectPENSION PLANS
dc.subjectPHYSICAL ASSETS
dc.subjectRECEIVABLE
dc.subjectRECEIVABLES
dc.subjectRECORD KEEPING
dc.subjectRETIREMENT
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSTATE GOVERNMENT
dc.subjectSTATE GOVERNMENTS
dc.subjectSUPPLIERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTITLE
dc.subjectTRANSACTION
dc.subjectTREASURY
dc.subjectTREASURY BILL
dc.subjectTRIAL
dc.subjectVALUATION
dc.subjectVALUATION OF ASSETS
dc.subjectWAGES
dc.titleReport on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)

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