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Question:
PART A
With the view to modernise its accounting system Government is considering adopting International Public Sector Accounting Standards (IPSAS) so as to maximise the reliability and usefulness of reported financial information
Required:
(i) What are IPSAS and explain four main drivers for changing to IPSAS
(ii) Briefly explain six benefits government can derive from adopting IPSAS
PART B
(a) Government is currently using the Treasury Accounting System (TAS) to account for all financial transactions. Explain what TAS is and briefly explain the different Modules used to process the financial transactions of government.
(b) Government has recently set up a new Chart of Accounts to record its financial transactions. Identify and briefly explain two segments of the Chart of Account with one example of its application.
Q. Show the Advantages of IRR Method? Advantages of IRR Method:- (i) Similar to the other DCF methods IRR methods as well take into consideration the time value of money.
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