1. a) Discuss why the public sector uses fund accounting.

2. b) Explain the Consolidated Revenue Account (CRA)

c) In your opinion, how each of the above strategies affect the three consolidated accounts? (Re-draw the table and provide your answer by highlighting which consolidated account is affected and explain the effect whether the account increase or decrease)

No	Strategy	Account	Effect
i	To increase domestic export
ii	To encourage foreign investment
iii	To increase national income
iv	To reduce national operating expenditure.