02166cam a2200313 a 450000100090000000300040000900500170001300800410003001000170007101500190008801600180010702000250012502000220015003500240017204000450019604300120024105000180025308200220027110000180029324500660031125000120037726000380038930000370042750400510046450512320051565000480174765000330179570000240182816088358OSt20210729103610.0100208s2010    enk           001 0 eng    a  2010005338  aGBB0004022bnb7 a0154530172Uk  a9780273720362 (pbk.)  a0273720368 (pbk.)  a(OCoLC)ocn495597357  aDLCcDLCdYDXdUKMdYDXCPdCDXdBWKdDLC  ae-uk---00aHJ9925.G7J66 00a657/.835009412221 aJones, Rowan.10aPublic sector accounting. /cRowan Jones, Maurice Pendlebury.  a6th ed.  aHarlow, England:bPearson,c2010.  ax, 146 p. :bcol. ill. ;c25 cm.  aIncludes bibliographical references and index.  aContents: 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 9. Auditing -- 
 0aFinance, PubliczGreat BritainxAccounting. 0aFinance, PublicxAccounting.  qPendlebury, Maurice