TY  - BOOK
AU  - Jones,Rowan
AU  - 
TI  - Public sector accounting.
SN  - 9780273720362 (pbk.)
AV  - HJ9925.G7J66  
U1  - 657/.83500941 22
PY  - 2010///
CY  - Harlow, England
PB  - Pearson
KW  - Finance, Public
KW  - Great Britain
KW  - Accounting
N1  - 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 --

ER  -