04783nam 2200649Ia 450 991045185760332120200520144314.01-4623-9162-11-4552-8609-51-283-53361-897866138460681-4552-7895-5(CKB)2550000000102771(EBL)3014801(SSID)ssj0000655578(PQKBManifestationID)11395526(PQKBTitleCode)TC0000655578(PQKBWorkID)10630934(PQKB)11136273(MiAaPQ)EBC3014801(Au-PeEL)EBL3014801(CaPaEBR)ebr10557488(CaONFJC)MIL384606(OCoLC)793203760(EXLCZ)99255000000010277119950417d1995 uy 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierEffective government accounting[electronic resource] /A. PremchandWashington, D.C. International Monetary Fund19951 online resource (xii, 190 pages) illustrationsDescription based upon print version of record.1-55775-485-3 Includes bibliographical references (p. 186-190).""Contents""; ""Preface""; ""Introduction ""; ""Evolution""; ""Recent Changes ""; ""Objectives of Control""; ""Range of Process Controls""; ""From Fund Controls to Global Budgets""; ""From Cash Limits to Cash Management""; ""Policy Reviews""; ""Evaluation""; ""From Financial to Efficiency Audit""; ""Involvement of the Users""; ""Institutional Development ""; ""1 Payments Systems ""; ""Payment Stages ""; ""Release of Funds and Organizing Payments""; ""Commitment Stage""; ""Types of Payments Systems""; ""Method of Payment""; ""Security of Payments""; ""Relations with the Banking System""""Commercial Banking""""Financial Reporting""; ""Inter enterprise Arrears""; ""2 Morphology of Government Accounting""; ""Commercial and Government Accounting""; ""Single- and Double-Entry Bookkeeping""; ""Cash and Accrual""; ""Terms and Definitions""; ""Why Accrual Now?""; ""Budget and Accounts""; ""Dimensions of the Issue""; ""General Ledger System ""; ""Government Accounts and National Income Accounts""; ""Generational Accounts""; ""3 Cost Measurement, Accounting Standards, and Other Issues ""; ""Commercial Practices""; ""Government Approaches""; ""Relevance of Commercial Practices""""Capital Charge""""Foreign Aid Accounts""; ""Accounting Aspects of Privatization""; ""Accounting and Performance Indicators""; ""Other Issues""; ""Accounting Standards""; ""4 Liability Management""; ""Payables""; ""Other Funded Liabilities""; ""Contingent Liabilities""; ""Unfunded Liabilities""; ""Legislated Guarantees""; ""Liabilities from Legislative Changes""; ""Hidden Liabilities""; ""Termination of Contracts""; ""Environmental Liabilities""; ""Market Failure Liabilities""; ""Debt Management""; ""Developments""; ""Continuing Objectives""; ""Organization""; ""Role of Accounting 125""""5 Architecture of Government Financial Information""""Importance of Financial Information""; ""Public and Private Sectors Compared""; ""Principles of Reporting""; ""Legitimacy""; ""Understandability""; ""Reliability ""; ""Relevance""; ""Comparability""; ""Timeliness""; ""Consistency""; ""Usefulness""; ""Existing Information Systems""; ""Search for User Needs""; ""Information Pyramid""; ""Analytical Framework of Financial Reporting""; ""Purpose, Form, and Frequency""; ""Changes""; ""Departmental Report""; ""Annual Appropriation Accounts""; ""Users Within the Government""""Issues in Transforming Financial Information""""Design Issues""; ""Operational Issues""; ""6 Investing in Development: Implementation""; ""Design of Development""; ""Implementation Lessons and Dilemmas""; ""Political Support""; ""Integrated or Specific Reform""; ""Public Sector Reform or Financial Management Reform ""; ""Imperatives of Technology or High-Tech Dependency""; """"Big Bang"" or Gradualism""; ""External Assistance or Internal Resources""; ""Operational Issues""; ""Steps Toward Improvement ""; ""Bibliography""; ""Tables""; ""Diagrams""Finance, PublicAccountingAccountingElectronic books.Finance, PublicAccounting.Accounting.350.72/31Premchand A.1933-147618International Monetary Fund,MiAaPQMiAaPQMiAaPQBOOK9910451857603321Effective government accounting2256695UNINA