Accounting in the public sector plays a vital role in maintaining transparency, accountability, and financial stability within government entities and public organisations. Unlike private sector accounting, which focuses on profitability and shareholder value, public sector accounting is concerned with the stewardship of public funds and ensuring that they are used efficiently and effectively. Public sector accounting refers to the accounting methods and practices used by government agencies, non-profit organisations, and other public entities. It involves the recording, analysis, and reporting of financial transactions to ensure that public funds are managed properly.