Public Assets
Public Assets means assets of the member country of any of its political or administrative subdivisions and of any entity owned or control, contributing to future Economic Benefits.
-In general public assets can be understood as: controlled by the entity and contributing to future Economic benefit
-Generally purchased after budget allocation, assets transfer others, foreign aid,
Classified Public Assets
By government public Assets is divided on the basis of accessibility and manageable: Current assets and Capital Assets ( चालु र पुँजीगत)
Public assets accounting
Wasil Banki Sresta Pranali ( capital expenditure and revenue for establishment for a short period)
Syaha Sresta Pranali ( ( propounded by Kharidar Gunawanta in 1936 BS
Nagadi Syaha ( recored the cash transactions)
Awarju ( classify the transactions under different heads of revenues and expenditure )
Dhapot ( summary of government fund position )
forms sresta pranali ( for day book entry in 1968 Bs)
Bhuktani Sresta Parnali ( in2017 Bs recorded govt expenditure according to the budgest heads )
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What is Public Assets Management?
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