The chart of accounts shall make a clear distinction between budgetary accounts and cash accounts.
It shall comprise two parts:
(a) accounts of budgetary expenditure and revenue, which show the detailed implementation of the budget;
(b) the balance sheet accounts, which disclose the assets of the institutions.
Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
