1.

Record Nr.

UNINA9910150246003321

Autore

Bergmann Andreas

Titolo

Public sector financial management / / Andreas Bergmann

Pubbl/distr/stampa

Harlow, England : , : FT Prentice Hall, , [2009]

©2009

ISBN

1-282-31766-0

9786612317668

0-273-73220-X

Edizione

[1st ed.]

Descrizione fisica

1 online resource (201 pages) : color illustrations, maps, graphs, tables

Disciplina

352.4

Soggetti

Finance, Public - Management

Finance, Public - Accounting

Managerial accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Bibliographic Level Mode of Issuance: Monograph

Nota di bibliografia

Includes bibliographical references (pages 178-180) and index.

Sommario/riassunto

Public sector accountants assess and control the efficiency of public spending. They can work in local or central government, audit offices, housing, health, education or charitable trusts. Their aim is to get value for money for any service offered to the public. Public sector accountants prepare and present:financial records and statements management information to boards and budget holders estimates on the cost of new projects budget reviews and investment appraisals. Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved. The book is internationalised as much as possible to give it as wide an appeal as possible, and each chapter is fully supported by examples and progress assignments.