This book has been written to provide an in-depth understanding of public sector accounting, a crucial aspect in managing state finances and public sector organizations. As the complexities of issues faced by the public sector increase, especially in the area of financial reporting for public organizations, the importance of understanding public sector accounting has become even more urgent. This book covers a wide range of topic

The science of public sector accounting developed rapidly in the 20th century in line with the increasingly complex problems faced by governments in various parts of the world, especially regarding the financial reporting of public organizations. Before discussing the definition of public sector accounting, we must first straighten out our understanding of the public and the public sector. The public sector is the sectors contained in the life of society, where the main implementation of its organizational objectives is not seeking financial gain. So these organizations are generally collectively owned by the public and ownership of their resources is not reflected in the form of tradable shares. Public decision-making mechanisms for organizational policies and operations are carried out on the basis of consensus (Indra Bastian, 2010).