1. Public sector accounting is particularly relevant in the context of public financial management because it is the most important approach for recording and reporting management acts and helping public managers to achieve their accountability purposes (Engku Ismail, 2019). Briefly discuss five key characteristics of Malaysian public sector accounting.

2. Describe the differences between public sector/government organizations and public sector/government accounting entities in Malaysia. Please provide suitable examples to support your answer.

3. Explain four different groups of public sector entities which can be classified on the basis of an accounting entity.