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ReserarchID
6X8X8
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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This paper attempted to assess the attitudes of students in
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The objective of recording and reporting of financial transactions in government and non-profit organization is to make sure good governance through ensuring transparency, accountability, reliability, and fairness on dealing of public money. By using primary sources of data, this study strives to appraise the practices of recording and reporting of financial transactions of public universities in Bangladesh. To ascertain the financial reporting compliance practices dichotomous procedure used. Statistical results report that most of the public universities under the study follow cash basis of accounting, prepared receipts and payments accounts, and bank reconciliation statement. All of the universities maintain payment voucher, the majority of the universities doesn’t value and record fixed assets and, half of them don’t prepare debt receipts and payments account. Financial Reporting Compliance Index (FRCI) of public universities under the study is satisfactory (78.10) but not outstanding.
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