Application of accrual accounting in Iran municipalities

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is...

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Bibliographic Details
Main Authors: Ali Eamaeilzade Maghariee, Zahra Houshmand Neghabi, Rahele Abdi
Format: Article
Language:English
Published: Growing Science 2015-03-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/msl_2015_13.pdf