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| 008 | 100208s2010 enk 001 0 eng | ||
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_a657/.83500941 _222 |
| 100 | 1 | _aJones, Rowan. | |
| 245 | 1 | 0 |
_aPublic sector accounting. / _cRowan Jones, Maurice Pendlebury. |
| 250 | _a6th ed. | ||
| 260 |
_aHarlow, England: _bPearson, _c2010. |
||
| 300 |
_ax, 146 p. : _bcol. ill. ; _c25 cm. |
||
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | _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 -- | ||
| 650 | 0 |
_aFinance, Public _zGreat Britain _xAccounting. |
|
| 650 | 0 |
_aFinance, Public _xAccounting. |
|
| 700 | _qPendlebury, Maurice | ||
| 906 |
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