Constitution of 3 May 1791 3 May. Consistently with the U.S. Constitution, some background features, such as the order of the governmental Articles firstly distinguished the legislative power (Article VI), next the executive power (Article VII), and the judiciary power (Article VIII), with independent judges to be elected in small constituencies. Others have called it the world's second-oldest codified national governmental constitution after the 1787 U.S. Constitution; the U.S. Constitution was the first governmental constitution introducing a clear division of the executive, legislative and judiciary powers, accordingly with the legal and philosophical values influential in the Enlightenment. Polish constitutionalism can be traced to the 13th
Governmental accounting die Sentrale Owerheid van Suid-Afrika. Universiteit van Pretoria, 1993. (Original full text of the summary.) 4. Donald amcool The governmental accounting system sometimes uses the historic system of fund accounting. A set of separate, self-balancing accounts are responsible for managing resources that are assigned to specific purposes based on regulations and limitations. The governmental accounting system has a different focus for measuring accounting than private sector accounting. Rather than measuring the flow of economic resources, governmental accounting measures the flow of financial resources. Instead of recognizing revenue when they are earned and expenses when they are incurred, revenue is recognized