Public sector accounting (4th ed )

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Langue : Anglais

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Ouvrage 256 p. · 18.9x24.6 cm · Broché
Public Sector Accounting adopts a fully integrated approach, giving a cohesive and structured exposition of the accounting and the auditing problems in public sector organisations. The book discusses why public sector accounting is different from accounting for business organisations.
The new edition has been revised in line with developments in managerialism in the public sector and other developments in the field. It alsocontains particular reference to continental Europe.
1. The nature of public sector accounting
The nature of the public sector
Economy, efficiency and effectiveness
Public sector accounting


2. Management accounting and control
Planning and control
The role of management accounting
Management accounting and planning
Management accounting and control
Charging for services
3. Budget preparation
The annual revenue budget
Line-item budgeting and programme budgeting
Incremental budgeting
Budget preparation
Capital Budgets
4. Programme budgeting
The concept of PPBS
The development of PPBS
Application of PPBS
PPBS - an example
A critique of PPBS
5. Zero-base budgeting
The concept of zero-base budgeting
The development of zero-base budgeting
Applications of zero-base budgeting
A critique of zero-base budgeting
6. Investment appraisal
The basic requirements of investment appraisal
Cost-benefit analysis
Cost-effectiveness analysis
Examples of investment appraisal


7. Financial accounting theory
Accounting theory
Accounting theory and public sector organisations
Stewardship and accountability
Objectives in public sector accounting theory
The reporting unit
Accounting policy-making
8. Financial accounting techniques
The major techniques
Budgetary accounting
Cash accounting
Accruals accounting
Commitment accounting
Fund accounting
9. Capital accounting
The forms of capital accounting
Capital accounting techniques
UK local government
10. Financial reporting and performance measurement
Accounting uniformity
Annual reports and accounts
Performance measurement


11. Institutional and legal environment of auditing
The nature of external audit
The nature of internal audit
The government
Local authorities and the national health service
Nationalised industries, public corporations and other public bodies
Audit independence
12. Economy, efficiency and effectiveness auditing
Economy and efficiency audit
Effectiveness audit
Performance indicators