Accrual accounting and budgeting

Accrual accounting is the basic premise in setting operational budgeting and determining service cost. In this study which is a descriptive one all primary data and information are collected in library routine and analyzed based on reasoning. The obtained results indicate that accepting accrual accounting is the integral part of budget amendment system and it is developed in various stages ranged from observance systems to operational systems and it is responsible for evaluating, satisfying accountability and assisting managers in decision making process.