LEADER 04457oam 2200613 450 001 9910150240503321 005 20230725025112.0 010 $a1-282-78596-6 010 $a9786612785962 010 $a0-273-72040-6 035 $a(CKB)2670000000047326 035 $a(SSID)ssj0000441320 035 $a(PQKBManifestationID)12127960 035 $a(PQKBTitleCode)TC0000441320 035 $a(PQKBWorkID)10407530 035 $a(PQKB)10697428 035 $a(MiAaPQ)EBC5173508 035 $a(MiAaPQ)EBC5175431 035 $a(MiAaPQ)EBC5833372 035 $a(MiAaPQ)EBC5138132 035 $a(MiAaPQ)EBC6399689 035 $a(Au-PeEL)EBL5138132 035 $a(CaONFJC)MIL278596 035 $a(OCoLC)1015874200 035 $a(EXLCZ)992670000000047326 100 $a20210427d2010 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aPublic sector accounting /$fRowan Jones, Maurice Pendlebury 205 $aSixth edition. 210 1$aHarlow, England ;$aNew York, New York :$cFinancial Times Prentice Hall,$d[2010] 215 $a1 online resource (161 pages) $cillustrations 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-273-72036-8 320 $aIncludes bibliographical references and index. 327 $aCover -- Public Sector Accounting -- Contents -- Preface -- Acknowledgements -- The nature of the public sector -- The nature of government -- Governance and public management -- Public finance -- Public money -- Accountants and the public sector -- Further reading -- Performance measurement -- Non-financial performance measurement -- Challenges of performance measurement -- Further reading -- Fundamentals of accounting -- Elements of accounting -- Bases of accounting -- National accounting and government budgeting -- Further reading -- Budgetary policies and processes -- The rational control cycle -- Fiscal years -- Budgeting for inputs, outputs and outcomes -- Budgetary processes -- Further reading -- Form and content of budgets -- Organisational and programme structures -- Capital budgets -- Line item incremental budgets -- Output measurement and outcomes -- Zero-base reviews -- Further reading -- Budgetary control -- Central financial control -- Devolved forms of financial control -- Budget reporting -- Further reading -- Costing -- Organisational units, programmes and products -- Pricing and reimbursement -- Incremental changes in output -- Outsourcing -- Further reading -- Financial reporting -- Form and content of published financial reports -- Accrual accounting: special topics -- Policymaking -- Conceptual frameworks -- Further reading -- Auditing -- External auditing -- Financial and regularity audits -- Performance audits -- Internal control -- Materiality -- Budget auditing -- Further reading -- Index. 330 $aPublic 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. 606 $aFinance, Public$xAccounting 606 $aFinance, Public$zGreat Britain$xAccounting 615 0$aFinance, Public$xAccounting. 615 0$aFinance, Public$xAccounting. 676 $a657.83500941 700 $aJones$b Rowan$0602611 702 $aPendlebury$b M. W. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910150240503321 996 $aPublic sector accounting$92874374 997 $aUNINA