Accrual accounting within government: with emphasis on the Department of Defense
Del Duca, Ronald M.
Kurtz, Frederick C.
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The purpose of this thesis is five fold. First and foremost, the writer wants to gain as complete an understanding as possible in the area of accrual accounting because of the impact it has made and will continue to make upon the Department of Defense. Second, it is believed that this will be one of the first papers that, under the same cover, relates to accrual accounting from the viewpoints of Congress, the Executive Office of the President, The President's Commission on Budget Concept's, the General Accounting Office, the Department of Defense, and contractors associated with the military-industrial complex. Third, the writer will point out some of the problem areas encountered in the Department of Defense while trying to implement accrual accounting. Fourth, the writer will illustrate how some of these problems have been solved, partially and fully. Fifth, the writer will make some general conclusions on the Navy's prospects of meeting the deadline for complete, "live," accrual accounting.
This thesis document was issued under the authority of another institution, not NPS. At the time it was written, a copy was added to the NPS Library collection for reasons not now known. It has been included in the digital archive for its historical value to NPS. Not believed to be a CIVINS (Civilian Institutions) title.
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