08257oam 22015974 450 991077929170332120230411173253.01-4623-9162-11-4552-8609-51-283-53361-897866138460681-4552-7895-5(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(IMF)EGAEE0000000(EXLCZ)99255000000010277120020129d1995 uf 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierEffective Government Accounting /A. PremchandWashington, D.C. :International Monetary Fund,1995.1 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""This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.BooksFinance, PublicAccountingAccountingAccountingimfBanks and BankingimfBudgetingimfMoney and Monetary PolicyimfPublic FinanceimfPublic AdministrationimfPublic Sector Accounting and AuditsimfNational BudgetimfBudget SystemsimfMonetary SystemsimfStandardsimfRegimesimfGovernment and the Monetary SystemimfPayment SystemsimfBanksimfDepository InstitutionsimfMicro Finance InstitutionsimfMortgagesimfDebtimfDebt ManagementimfSovereign DebtimfPublic finance accountingimfBudgeting & financial managementimfBankingimfPublic finance & taxationimfMonetary economicsimfFinanceimfFiscal accounting and reportingimfBudget planning and preparationimfCentral government spendingimfCurrenciesimfPublic financial management (PFM)imfMoneyimfCommercial banksimfFinancial institutionsimfFinance, PublicimfBudgetimfBanks and bankingimfDebts, PublicimfUnited StatesimfFinance, PublicAccounting.Accounting.AccountingBanks and BankingBudgetingMoney and Monetary PolicyPublic FinancePublic AdministrationPublic Sector Accounting and AuditsNational BudgetBudget SystemsMonetary SystemsStandardsRegimesGovernment and the Monetary SystemPayment SystemsBanksDepository InstitutionsMicro Finance InstitutionsMortgagesDebtDebt ManagementSovereign DebtPublic finance accountingBudgeting & financial managementBankingPublic finance & taxationMonetary economicsFinanceFiscal accounting and reportingBudget planning and preparationCentral government spendingCurrenciesPublic financial management (PFM)MoneyCommercial banksFinancial institutionsFinance, PublicBudgetBanks and bankingDebts, Public350.72/31Premchand A147618International Monetary Fund,DcWaIMFBOOK9910779291703321Effective Government Accounting3782714UNINA