Chapter 1: Governmental Accounting and Specification of Public Sector Entitied / 13

Chapter 2: The theoretical bases of governmental accounting and different types of independent accpunts / 23

Chapter 3:  Budget Accounting / 37

Chapter 4: Cost and Income Stages / 45

Chapter 5:  Current Funds / 57

Chapter 6:  Financial Reporting / 65

Chapter 7:  Islamic accounting / 71

Reference / 78

Glossary / 79