@incollection{,
	
					
					
					29C9D553895DE73776CF9B33CB18431E
				,
	author={{Dr. Shakhawat HossainSarkar} and {Sabuj ChandraBhowmik} and {Dr. Mohammed Hider AliMiah} and {Jatiya Kabi Kazi Nazrul Islam University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}19217
}

@book{b0,
	
	
		,
	title={{Government accounting: An assessment of theory, purposes and standards. Public Money and Management}}
		,
	author={{
			JLChan
		}}
		
			,
	year={2003}
			23
			
		
	

}

@book{b1,
	
	
		,
	title={{Strengthening public sector accounting and auditing in Bangladesh. The Bangladesh Accountants}}
		,
	author={{
			AChowdhury
		}}
		
			,
	year={2012. January-March, 5-34}
		
	

}

@book{b2,
	
	
		,
	title={{Incentives, control and development: Governance in private and public sector with special reference to Bangladesh. Dhaka Viswavidyalay Prakashana Samstha}}
		,
	author={{
			DChowdhury
		}}
		
			,
	year={2012}
			,
	address={Dhaka}
		
	

}

@book{b3,
	
	
		,
	title={{Bangladesh perspective of public sector accounting & auditing: Status review, issues and reforms. The Bangladesh Accountants}}
		,
	author={{
			AAHakeem
		}}
		
			,
	year={2012. January-March, 53-59}
		
	

}

@book{b4,
	
	
		,
	title={{Improvement of accounting system of public enterprises is essential to ensure the accountability of public sector. The Bangladesh Accountants}}
		,
	author={{
			MSHossain
		}}
		
			,
	year={2012. January-March, 35-38}
		
	

}

@book{b5,
	
	
		,
	author={{
			Kenpro
		} and {
			Sample
		}}
		
		
		,
	title={{Size Determination Using Krejcie and Morgan Table}}
				
	

}

@incollection{b6,
	
	
		,
	title={{The development of public sector accounting and financial reporting in Sri Lanka}}
		,
	author={{
			NNagendrakumar
		} and {
			MFonseka
		} and {
			KDissanayake
		}}
		
		
	
	
		,
	journal={{International Journal on Governmental Financial Management}}
		
			15
			2
			
			,
	year={2015}
		
	

}

@incollection{b7,
	
	
		,
	title={{Government accounting: An assessment of theory, purposes and standards}}
		,
	author={{
			ERayegan
		} and {
			MParveizi
		} and {
			KNazari
		} and {
			MEmami
		}}
		
		
		
	
	
		,
	journal={{Interdisciplinary Journal of Contemporary Research in Business}}
		
			3
			9
			
			,
	year={2012}
		
	

}

@book{b8,
	
	
		,
	title={{Governmental Accounting Made Easy}}
		,
	author={{
			WRuppel
		}}
		
			,
	year={2005}
			,
	publisher={John Willey & Sons Inc}
			,
	address={United States of America}
		
	

}

@incollection{b9,
	
	
		,
	title={{Budgetary provision for higher education: Evidence from Bangladesh}}
		,
	author={{
			SHSarkar
		} and {
			SZHossain
		} and {
			RARahman
		}}
		
		
	
	
		,
	journal={{Journal of Public Budgeting, Accounting and Financial Management}}
		
			26
			4
			
			,
	year={2014}
		
	

}

@book{b10,
	
	
		,
	title={{Bangladesh public sector accounting and auditing: A comparison to international standards. Country Report, South Asian Region Financial Management Unit}}
		
			,
	year={2007}
			39175
		
	
	,
	note={Report}
	,
	note={The World Bank}

}

@book{b11,
	
	
		,
	title={{Accounting for Governmental and Nonprofit Entities}}
		,
	author={{
			ERWilson
		} and {
			JLReck
		} and {
			SCKattelus
		}}
		
		
		
			,
	year={2010}
			,
	publisher={McGraw-Hill Irwin}
			,
	address={New York}
		
	

}

@incollection{b12,
	
	
		,
	title={{Accrual accounting for the public sectors-a FAD that has HAD its day?}}
		,
	author={{
			AWynne
		}}
	
	
		,
	journal={{International Journal on Governmental Financial Management}}
		
			8
			2
			
			,
	year={2008}
		
	

}

@book{b13,
	
	
		,
	title={{Appendix-1}}
		
	

}

@book{b14,
	
	
		,
	title={{List of book keeping and financial reporting compliance information No. Information Items 1. Followed cash basis of accounting 2. Prepared voucher after approval of file for receipt}}
		
	
	,
	note={payment or adjustment and payments account is prepared}

}