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Jones, Rowan.

Public sector accounting. / Rowan Jones, Maurice Pendlebury. - 6th ed. - Harlow, England: Pearson, 2010. - x, 146 p. : col. ill. ; 25 cm.

Includes bibliographical references and index.

Contents: 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 --


ISBN: 9780273720362 (pbk.) 0273720368 (pbk.)

LCCN: 2010005338

Nat. Bib. No.: GBB000402 bnb

Nat. Bib. Agency Control No.: 015453017 Uk

Subjects--Topical Terms:
Finance, Public--Accounting.--Great Britain
Finance, Public--Accounting.

LC Class. No.: HJ9925.G7J66

Dewey Class. No.: 657/.83500941