Any entity that deals with money has to have some form of accounting. The government is no exception. Accounting tracks money that comes in and goes out of an entity. There is accounting in all government departments, this keeps track of money they take in, money the use for expenses, etc.
Company's that do not use accounting can't keep track of how much money they have, owe, need, etc.
The basic definition of accounting is: The action or process of keeping financial accounts
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