Accounting Reviews | Western Cape Government

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2012
(Provincial Treasury, Western Cape Government)
277

Accounting Reviews

2012
(Provincial Treasury, Western Cape Government)
Summary
Good accounting is a prerequisite for providing credible information, performing the management function and accountability. The Western Cape Provincial Government's Fiscal Policy 2003 - 2006, Chapter 4, began to address accounting issues. The Accounting Review 2003 is a new initiative, building on previous work done. It is an effort to begin to develop interpretative accounting skills and offers a reflection on the broad strategic shifts and the consequential challenges facing the provincial government in the accounting environment. Examples of these challenges are the implementation of Generally Recognised Accounting Practice (GRAP), new Standard Chart of Accounts and the new Basic Accounting System - the latter two, both with effect from 1 April 2004.
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