اساس الاستحقاق المعدل في المحاسبة الحكومية

: أساس الاستحقاق المعدل(أو النقدي المعدل)
Modified accrual basis

Under the modified accrual basis of accounting, revenues are recognized in the period in which ther are measurable and available, the term” avialable” meaning that the revenues must be collected either within the current period or soon enough therafter to be used to pay the bills of the current period. Expenditure modified accrual accounting are generally recognized in the period in which services and goods are received and a liability is incurred,but there are specific exceptions to this rule so that many items are not recognized until the liabilities come due fdor payment. Under the ful accrual basis of accounting, revenues are recognized in the period in which they are earned, and expenses are recognized when resourses are consumed or liabilities are incurred.
Disadvantages of using current financial resourses measurement focus and modified accrual basis:
1-May severely understate the costs of operating government for a particlar period .
2-Does not provide accurate data for assesing whether the government was able to “match” revenues with the costs of operating the government of a particlar period.

*Revenues are recognized under the modified accrual basis of accounting when measurable and available. “Measurable” means capable of stating the amount of revenues in terms of dollars. “Available” means collectible within the current period or soon enough thereafter to be used to pay the bills of the current period. Under the accrual basis of accounting, revenues are recognized when they are earned.
*Expenditures are generally recognized under modified accrual accounting in the period services and goods are received and a liability is incurred. However, there are specific exceptions to this general rule, so certain items of expenditure (such as debt service and compensated absences) are not recognized until the liabilities mature – that is, come due for payment. Under the accrual basis of accounting, expenses are recognized when assets are consumed or liabilities are incurred.
Advantages of using current financial resources measurement focus and modified accrual basis:
a. Generally tracks the budget, so the results of accounting in this way helps to provide data useful for budget purposes.
b. Revenue recognition is relatively conservative, which helps to avoid some cash flow problems
Disadvantages of using current financial resources measurement focus and modified accrual basis:
a. May severely understate the costs of operating government for a particular period.
b. Does not provide accurate data for assessing whether the government was able to “match” revenues with the costs of operating the government for a particular period.

ظلت الحكومات تسير بصفة تقليدية على الأساس النقدي ملتزمة به التزاما دقيقا، غير أنها – علاجا لعيوبه التي سبقت الإشارة إليها- بدأت تخرج عن هذا الأساس متخذة في ذلك بعض الحيطة والحذر، حيث أخذت تخصم المبالغ من اعتمادات الموازنة على الرغم من عدم صرفها، وذلك لمقابلة التزامات الغير، عن طريق فتح حسابين متقابلين احدهما وهو الجانب المدين يسمى حساب الارتباطات أو التخصيصات Encumbrances والجانب الدائن يسمى مخصص الارتياطات أو الالتزامات المقيدة. وباختصار فانه طبقا لهذه الطريقة تظهر في الحسابات جميع الإيرادات التي قبضت نقدا خلال الفترة المالية، ويظهر في الجانب المدين المصروفات التي دفعت نقدا ولكن بعد إجراء جميع التسويات الجردية اللازمة الخاصة بالمصروفات المستحقة عن المدة، والمصروفات المدفوعة مقدما عن مدد تالية ، أي أننا نتبع قاعدة الأساس النقدي بالنسبة لعناصر الإيراد وقاعدة الاستحقاق بالنسبة لعناصر المصروفات.