Characteristics or eatures of new accounting system ( Accounting system of nepal Government)

1. based on double-entry system principle ,
2. simplicity, 
3. flexibility, 
4. source of financial information ,
5. secrecy , 
6. Guided and control by budget, 
7. based on financial act and rules , 
8. provision of budget transfer ,
9. User of bracket . 
10. Division in central and operating levels ,
11. Emphasis on banking transaction .