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DC Field | Value | Language |
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dc.date.accessioned | 2021-10-06T07:41:48Z | - |
dc.date.available | 2021-10-06T07:41:48Z | - |
dc.date.issued | 1999 | - |
dc.identifier.citation | Borg, K. G. (1999). Financial environment and controls at selected foreign culture societies in Malta (Bachelor’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/81757 | - |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | Foreign Culture Societies are non-trading organisations each of which represents a foreign country. Each society is administered by dedicated persons who sacrifice some of their free time to help their society promote its foreign language and culture, through the organisation of language courses and cultural activities. The dissertation is a study on four such societies. It first evaluates and compares the financial environment in which these societies operate, and also the controls. As regards the financial environment, the study analysed the duties of the treasurer, the financial records maintained, and also how are the financial statements prepared, audited, and presented. Reporting of financial statements is important for these societies, because they have to give an account to their foreign contributors, on how they are using their financial resources. To avoid misappropriation of resources, controls are also in place to serve such purpose. Therefore, the dissertation evaluates also the controls at the Foreign Culture Societies selected and, concentrating on the controls on fixed assets, and those on cash and bank balances. It also gives importance to how these societies budget their limited financial resources, and how they undertake their cash management. Finally, the dissertation puts forward some suggestions to Foreign Culture Societies, which the latter should take into account for a better financial control system. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Financial statements -- Malta | en_GB |
dc.subject | Cash management -- Malta | en_GB |
dc.subject | Culture | en_GB |
dc.title | Financial environment and controls at selected foreign culture societies in Malta | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Borg, Konrad G. (1999) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Borg_Konrad_G_1999.pdf Restricted Access | 5.45 MB | Adobe PDF | View/Open Request a copy |
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