Mention and explain five differences and five similarities between Governmental Accounting and Private Accounting, different from those mentioned in the guide.
With this pandemic since it began a year ago I have not given more my classes at the university in person in that sense everything has been via the web relying on the different tools at our disposal, so my classes is not face to face, is at a distance and thanks to technology we can see and hear and ask written questions within our, video call using meet.google however the question I leave them hanging in our classroom.google room.
I assigned a very easy but practical question to my students. I say easy because I previously sent them a guide and we also spent two hours explaining the topic which they had read about, very well, it deals with each of the functions of the state, of which there are three:
Function of Force: Its purpose is the defense of the state against external dangers, the maintenance of order in the interior and the protection of the individual against the abuse of his fellows.
Function of Law: exercised by the state through the sanctioning of laws and the administration of justice.
The functions of Civilization of the State: this is one of the most important, its purpose is to provide for the common welfare and the moral, intellectual, artistic, economic and social advancement.
We review again these concepts as they are one of the main accounting sources and I repeat of government accounting, students should be very clear that government entities perform these functions and how each of these entities are related to government accounting I try to make them see and I try to explain how is the "To be" and "should be " of accounting as it should be applied according to the law and not as it is currently handled in the case of Venezuela.
They will explain some similarities and differences between state accounting and private accounting, according to those three functions.
I am calm because this semester I have good students, they are very applied and eager to learn.
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