| Autore |
Jones Rowan
|
| Edizione | [Sixth edition.] |
| Pubbl/distr/stampa |
Harlow, England ; ; New York, New York : , : Financial Times Prentice Hall, , [2010]
|
| Descrizione fisica |
1 online resource (161 pages) : illustrations
|
| Disciplina |
657.83500941
|
| Soggetto topico |
Finance, Public - Accounting
Finance, Public - Great Britain - Accounting
|
| ISBN |
1-282-78596-6
9786612785962
0-273-72040-6
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| Nota di contenuto |
Cover -- 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.
|
| Record Nr. | UNINA-9910150240503321 |
Info
Public finance
