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Public Sector Accounting Maurice Pendlebury

Public Sector Accounting von Maurice Pendlebury

Public Sector Accounting Maurice Pendlebury

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Zusammenfassung

This text aims to provide a comprehensive examination of the special issues concerning the public sector of the economy. A fully integrated approach is adopted, giving a structured exposition of the accounting and the auditing problems in public sector organizations.

Public Sector Accounting Zusammenfassung

Public Sector Accounting Maurice Pendlebury

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.

Inhaltsverzeichnis

1. The nature of public sector accounting The nature of the public sector Economy, efficiency and effectiveness Public sector accounting PART 1: MANAGEMENT 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 Summary 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 PART 2: FINANCIAL ACCOUNTING 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 PART 3: AUDITING 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 Background Economy and efficiency audit Effectiveness audit Performance indicators

Zusätzliche Informationen

GOR001826200
9780273614159
0273614150
Public Sector Accounting Maurice Pendlebury
Maurice Pendlebury
Gebraucht - Sehr Gut
Broschiert
Pearson Education Limited
1995-12-06
256
N/A
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