12. Explain the following techniques of accounting as used in public sector accounting: a) Vote Accounting b) Commitment Accounting c) Fund Accounting 13. Explain the concept of the "consolidated fund" as used within the public sector. 14. Assets and liabilities are 'recognized' and 'measured' in financial statements. a) Explain the difference between the two concepts: i. Recognition of assets and liabilities ii. Measurement of assets and liabilities b) Explain the effect of accounting policy choices between cash basis accounting and accrual basis accounting on: i. Recognition of assets and liabilities ii. Measurement of assets and liabilities 15. Explain the basis of measurement applied in a cash basis accounting system. 6. List and explain five (5) basis of measurement for assets and liabilities in an accrual basis accounting system