Rowan Jones, Maurice Pendlebury

Public Sector Accounting (eBook, PDF)

• Format: PDF

Produktbeschreibung

Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved.

The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector.

The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal.

The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation.

The final section of the book is on auditing has beenupdated with UK and international developments.

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Produktdetails

• Verlag: Pearson ITP
• Seitenzahl: 160
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 5. Oktober 2010
• Englisch
• ISBN-13: 9780273720409
• Artikelnr.: 42710589

Autorenporträt

Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham

Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.

Inhaltsangabe

Contents
 
Preface
1 The nature of the public sector
            The nature of government
            Governance and public management
            Public finance
            Public money
            Accountants and the public sector
            Further reading
2 Performance measurement
            Non-financial performance measurement
            Challenges of performance measurement
            Further reading
3 Fundamentals of accounting
            Elements of accounting
            Bases of accounting
            National accounting and government budgeting
            Further reading
4 Budgetary policies and processes
            The rational control cycle
            Fiscal years
            Budgeting for inputs, outputs and outcomes
            Budgetary processes
            Further reading
5 Form and contents of budgets
            Organizational structures and programmed structures
            Capital budgets
            Line-item, incremental budgets
            Output measurement and outcomes
            Zero-base reviews
            Further reading
6 Budgetary control
            Central financial control
            Devolved forms of financial control
            Budget reporting
            Further reading
7 Costing
            Organizational units, programmes and products
            Pricing and reimbursement
            Incremental changes in output   
            Outsourcing
            Further reading
8 Financial reporting
            Form and content of published financial reports
            Accrual accounting special topics
            Policy-making
            Conceptual frameworks
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