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?