LEADER 08257oam 22015974 450 001 9910779291703321 005 20230411173253.0 010 $a1-4623-9162-1 010 $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(IMF)EGAEE0000000 035 $a(EXLCZ)992550000000102771 100 $a20020129d1995 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEffective Government Accounting /$fA. Premchand 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d1995. 215 $a1 online resource (xii, 190 pages) $cillustrations 300 $aDescription based upon print version of record. 311 0 $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"" 330 3 $aThis book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments. 410 0$aBooks 606 $aFinance, Public$xAccounting 606 $aAccounting 606 $aAccounting$2imf 606 $aBanks and Banking$2imf 606 $aBudgeting$2imf 606 $aMoney and Monetary Policy$2imf 606 $aPublic Finance$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aNational Budget$2imf 606 $aBudget Systems$2imf 606 $aMonetary Systems$2imf 606 $aStandards$2imf 606 $aRegimes$2imf 606 $aGovernment and the Monetary System$2imf 606 $aPayment Systems$2imf 606 $aBanks$2imf 606 $aDepository Institutions$2imf 606 $aMicro Finance Institutions$2imf 606 $aMortgages$2imf 606 $aDebt$2imf 606 $aDebt Management$2imf 606 $aSovereign Debt$2imf 606 $aPublic finance accounting$2imf 606 $aBudgeting & financial management$2imf 606 $aBanking$2imf 606 $aPublic finance & taxation$2imf 606 $aMonetary economics$2imf 606 $aFinance$2imf 606 $aFiscal accounting and reporting$2imf 606 $aBudget planning and preparation$2imf 606 $aCentral government spending$2imf 606 $aCurrencies$2imf 606 $aPublic financial management (PFM)$2imf 606 $aMoney$2imf 606 $aCommercial banks$2imf 606 $aFinancial institutions$2imf 606 $aFinance, Public$2imf 606 $aBudget$2imf 606 $aBanks and banking$2imf 606 $aDebts, Public$2imf 607 $aUnited States$2imf 615 0$aFinance, Public$xAccounting. 615 0$aAccounting. 615 7$aAccounting 615 7$aBanks and Banking 615 7$aBudgeting 615 7$aMoney and Monetary Policy 615 7$aPublic Finance 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aNational Budget 615 7$aBudget Systems 615 7$aMonetary Systems 615 7$aStandards 615 7$aRegimes 615 7$aGovernment and the Monetary System 615 7$aPayment Systems 615 7$aBanks 615 7$aDepository Institutions 615 7$aMicro Finance Institutions 615 7$aMortgages 615 7$aDebt 615 7$aDebt Management 615 7$aSovereign Debt 615 7$aPublic finance accounting 615 7$aBudgeting & financial management 615 7$aBanking 615 7$aPublic finance & taxation 615 7$aMonetary economics 615 7$aFinance 615 7$aFiscal accounting and reporting 615 7$aBudget planning and preparation 615 7$aCentral government spending 615 7$aCurrencies 615 7$aPublic financial management (PFM) 615 7$aMoney 615 7$aCommercial banks 615 7$aFinancial institutions 615 7$aFinance, Public 615 7$aBudget 615 7$aBanks and banking 615 7$aDebts, Public 676 $a350.72/31 700 $aPremchand$b A$0147618 712 02$aInternational Monetary Fund, 801 0$bDcWaIMF 906 $aBOOK 912 $a9910779291703321 996 $aEffective Government Accounting$93782714 997 $aUNINA