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Public Sector Accounting (6th Edition)

Public Sector Accounting (6th Edition)

ISBN: 9780273037538
Publisher: FT Prentice Hall
Edition: 3rd
Publication Date: 1992-05
Number of pages: 320
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.

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.

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