Transformation from cash basis in governmental accounting to accural basis in govermental accounting, experienced problems and solution proposals

In our country, the result of the studies beginned in 1990?s, accuralbasis in governmental accounting is used till 2004. The objective of this studyis determined as to investigate accural basis in governmental accounting andproblems of this system and to suggest some solutions about this problems.With this objective, governmental accounting is told, accural basis ingovernmental accounting and cash basis in governmental accounting areinvestigated by comparison and in the last section the problems in accuralbasis governmental accounting is told by suggesting some solution proposalsin this study.