Beruflich Dokumente
Kultur Dokumente
SULIT
(3 marks)
(b)
Modified Budgeting System encourages the link between input, output and impact. It
also helps to implement other ways of improving public administration such as
increasing productivity and total quality management. Discuss how programme
agreement and exception report and more generalized approach to expenditure
control may lead to a more effective and efficient budgeting system.
(8 marks)
(6 marks)
(b)
(b)
Explain in detail the differences between public and private sector accounting.
(10 marks)
Explain the three types of audit in public sector:
(i) Financial audit
(ii) Compliance audit
(iii) Performance audit
(6 marks)
(c)
(5 marks)
What is the meaning of accountability, and what are the problems faced in order to
achieve accountability.
(9 marks)
(b)
SULIT
2 of 5
JPK/DIS05/AKN4107
AKN4107
SULIT
Date
Transactions
2.1.04
11.1.04
14.1.04
16.1.04
17.1.04
21.1.04
22.1.04
24.1.04
28.1.04
30.1.04
31.1.04
5.2.04
7.2.04
8.2.04
14.2.04
26.2.04
SULIT
3 of 5
JPK/DIS05/AKN4107
AKN4107
SULIT
(3 markah)
(b)
(6 markah)
(b)
(b)
Terangkan dengan jelas perbezaan di antara perakaunan sektor awam dan swasta.
(10 markah)
Terangkan tiga jenis audit dalam sektor awam:
(i) Audit Kewangan
(ii) Audit Pematuhan
(iii) Audit Prestasi
(6 markah)
(c)
(5 markah)
(b)
SULIT
4 of 5
JPK/DIS05/AKN4107
AKN4107
SULIT
Urusniaga
2.1.04
11.1.04
14.1.04
16.1.04
17.1.04
21.1.04
22.1.04
24.1.04
28.1.04
30.1.04
31.1.04
5.2.04
7.2.04
8.2.04
14.2.04
26.2.04
SULIT
5 of 5
JPK/DIS05/AKN4107