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Public Sector Accounting. Sixth Edition

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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Detail Information

Series Title

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Call Number

657.835 Jon p

Publisher

Harlow : Financial Times Prentice Hall., 2010

Collation

x, 146 p. ; 25 cm.

Language

English

ISBN/ISSN

9780273720362

Classification

657.835

Content Type

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Media Type

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Carrier Type

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Edition

Sixth Edition

Subject(s)

Finance, Public--Accounting

Specific Detail Info

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Statement of Responsibility

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