G. Jan van Helden, Ron Hodges

Public Sector Accounting and Budgeting for Non-Specialists (eBook, PDF)

• Format: PDF

Produktbeschreibung

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.

Produktdetails

• Verlag: Bloomsbury UK eBooks
• Seitenzahl: 256
• Erscheinungstermin: 16. September 2017
• Englisch
• ISBN-13: 9781137376992
• Artikelnr.: 47897262

Autorenporträt

G. Jan van Helden is Professor Emeritus of Management Accounting at the University of Groningen, the Netherlands.

Inhaltsangabe

1. Introduction to Public Sector Accounting and Budgeting 2. Introducing
Accounting Basics3. The Income Statement, the Balance Sheet and the Cash
Flow Statement of Public Sector Organizations 4. Assessing the Financial
Health of a Public Sector Organization through Ratio Analysis 5. Financial
Accounting Conventions and Practices 6. Budgeting: Principles, Functions,
Types and Processes 7. Cost Allocation, Costing and Cost Management 8.
Capital Investment, Outsourcing and Partnerships 9. Public Sector Auditing
10. Public Sector Financial Management Reforms Appendices A.3.1 Notes on
BookkeepingAppendix A.7.1 Variants of the cost pool methodAppendix A.8.1:
Financial calculations of the investment options for Old Port's stadium
Appendix A. 8.2: Net present cost of risks retained under Conventional
Procurement (CP) and the Private Finance Initiative (PFI) for County
Ambulance Service.