Name: Public Sector Accounting By Maurice Pendlebury
SKU: 9780273614159
Price: 19.49 AUD
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Public Sector Accounting Summary

Public Sector Accounting by 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.

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

Additional information

Sku

GOR001826200

ISBN 13

9780273614159

ISBN 10

0273614150

Title

Public Sector Accounting by Maurice Pendlebury

Author

Maurice Pendlebury

Condition

Used - Very Good

Binding type

Paperback

Publisher

Pearson Education Limited

Year published

1995-12-06

Number of pages

256

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Public Sector Accounting Maurice Pendlebury

Public Sector Accounting by Maurice Pendlebury

Summary

Public Sector Accounting Summary

Public Sector Accounting by Maurice Pendlebury

Table of Contents

Additional information

Customer Reviews - Public Sector Accounting