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Public Sector Accounting and Finance in Nigeria is a book written to address key topics in Nigerian Public Sector Accounting and to support students preparing for academic and professional exams at various levels. The book will assist those working in the Nigerian Public Sector environment to understand what is expected of them in term of Public Sector Accounting and Finance matters. Likewise, the book will also be a great advantage to the Nigerians and non-Nigerian who aspire to know the government operations, sources of government revenues & expenditure and government controls. The book is written to cover wide range of readers.