Public Sector Accounting

Rowan Jones, Maurice Pendlebury (Autoren)

Buch | Softcover

160 Seiten

2010 | 6th edition
Pearson Education Limited (Verlag)
978-0-273-72036-2 (ISBN)

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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 been updated with UK and international developments.

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.

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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Erscheint lt. Verlag	3.6.2010
Verlagsort	Harlow
Sprache	englisch
Maße	190 x 248 mm
Gewicht	280 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-273-72036-8 / 0273720368
ISBN-13	978-0-273-72036-2 / 9780273720362
Zustand	Neuware