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010   $a1-4552-8609-5
010   $a1-283-53361-8
010   $a9786613846068
010   $a1-4552-7895-5
035   $a(CKB)2550000000102771
035   $a(EBL)3014801
035   $a(SSID)ssj0000655578
035   $a(PQKBManifestationID)11395526
035   $a(PQKBTitleCode)TC0000655578
035   $a(PQKBWorkID)10630934
035   $a(PQKB)11136273
035   $a(MiAaPQ)EBC3014801
035   $a(Au-PeEL)EBL3014801
035   $a(CaPaEBR)ebr10557488
035   $a(CaONFJC)MIL384606
035   $a(OCoLC)793203760
035   $a(EXLCZ)992550000000102771
100   $a19950417d1995      uy             0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aEffective government accounting$b[electronic resource] /$fA. Premchand
210   $aWashington, D.C. $cInternational Monetary Fund$d1995
215   $a1 online resource (xii, 190 pages) $cillustrations
300   $aDescription based upon print version of record.
311   $a1-55775-485-3 
320   $aIncludes bibliographical references (p. 186-190).
327   $a""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""
327   $a""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""
327   $a""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""
327   $a""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""
327   $a""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""
606   $aFinance, Public$xAccounting
606   $aAccounting
608   $aElectronic books.
615  0$aFinance, Public$xAccounting.
615  0$aAccounting.
676   $a350.72/31
700   $aPremchand$b A.$f1933-$0147618
712 02$aInternational Monetary Fund,
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910451857603321
996   $aEffective government accounting$92256695
997   $aUNINA