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Modified Accrual Accounting

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PPGPortal > Home > Concept Dictionary > K, L, M > Modified Accrual Accounting

Modified Accrual Accounting 

Accounting basis widely employed by governments for recording purposes for governmental funds. Under this basis of accounting, the primary focus is on financial resources. Typical financial resources are cash, investments and receivables.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)


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