Public sector accounting and financial control:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Chapman and Hall
1992
|
| Ausgabe: | 4. ed. |
| Schriftenreihe: | The Chapman & Hall series in accounting and finance
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S.309-314 |
| Beschreibung: | XIV, 320 S. graph. Darst. |
| ISBN: | 0412463806 |
Internformat
MARC
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| 001 | BV008845108 | ||
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| 245 | 1 | 0 | |a Public sector accounting and financial control |c Douglas Henley... |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a London [u.a.] |b Chapman and Hall |c 1992 | |
| 300 | |a XIV, 320 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The Chapman & Hall series in accounting and finance | |
| 500 | |a Literaturverz. S.309-314 | ||
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 7 | |a Collectieve sector |2 gtt | |
| 650 | 7 | |a Finances publiques - Grande-Bretagne - Comptabilité |2 ram | |
| 650 | 7 | |a Financieel management |2 gtt | |
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Finance, Public |z Great Britain |x Accounting | |
| 650 | 0 | 7 | |a Finanzkontrolle |0 (DE-588)4125981-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzwirtschaft |0 (DE-588)4017214-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzierungskontrolle |0 (DE-588)4124974-4 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
| 689 | 0 | 0 | |a Finanzwirtschaft |0 (DE-588)4017214-4 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 2 | |a Finanzkontrolle |0 (DE-588)4125981-6 |D s |
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| 689 | 1 | 2 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Henley, Douglas |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848848&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-005848848 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804123197850779648 |
|---|---|
| adam_text | Contents
Preface ix
Foreword xi
1 Introduction 1
The issues 2
Public sector diversity 3
The authors approach 8
2 Financial reporting in the public sector
A. Likierman 10
Introduction 10
The objectives and functions of public sector financial
reports 11
What are the rules for financial reporting? 12
Users of financial reports 15
Rights and user needs in financial Information 19
Differences from the private sector 20
Issues in financial reporting 23
The well presented financial report 32
Summary 37
Further reading 37
3 Management accounting in the public sector
/. Lapsley 43
Management accounting in a changing environment 43
A public sector management accounting model 44
Strategie planning 48
Capital investment 50
Budgeting 56
Costing and short term decision making 61
Summary 63
Further reading 64
4 Central government D. Henley 65
The meaning of public expenditure 65
vi Contents The public expenditure survey system 67
The cash limits system 69
The present system of expenditure control 71
Public expenditure publications 73
The role of Parliament 78
Financing of public expenditure 86
Accounting for public expenditure 87
Development of management in the Civil Service 95
The financial management initiative 96
Executive agencies 9°
Summary ^0
Further reading 100
Glossary 101
5 Local government and its financing J. Whiteoak 104
Background 104
The need for local government 105
History and legislative framework 106
Local authority functions and associations 108
Internal management 110
Local government finance 115
Borrowing, lending and cash flow management 121
Relationships with central government 123
Public expenditure plans 127
Revenue Support Grant (RSG) 128
The local tax base 131
Conclusion 137
Summary 138
Further reading 139
6 Local government accounting, reporting and
budgeting M. Evans 140
Introduction 140
The framework of financial accounting and reporting 144
The statutory basis of financial accounting and reporting 145
Accounting Standards for local authorities 148
Other Professional guidance 155
Specific accounting requirements 158
Capital accounting 163
Local authority annual reports 168
Local authority budgeting 169
Budgetary control 175
Summary 177
Further reading 177
7 Nationalized industries A. Likierman 178
Introduction 178
viii Contents
Audit 292
Summary 292
Study questions 294
Bibliography 309
Index 315
Contents vii
Policy making 180
Internal control and Performance measurement 190
External reporting 197
Differences between the accounts of nationalized
industries and of private sector organizations 198
Interpreting the financial Statements 203
Issues in external reporting 205
Summary 211
Further reading 211
Glossary 212
Appendix 7.1 Other public corporations 213
8 The National Health Service J. Perrin 215
Structure, functions and policy making 216
Financing and resource allocation 221
NHS Trusts and GP Fundholders 227
Accountability 229
Financial accounting and reporting 231
Capital 233
Budgeting, costing and pricing 237
Summary 246
Further reading 247
9 External audit D. Henley 248
Introduction 248
Audit of central government 249
The statutory basis 249
The objectives of the financial audit 253
Commercial and government accounting 256
Value for money audit 257
Special audit features 263
Internal and external audit 266
Reporting to Parliament: the role of the Public
Accounts Committee 267
Proposais for change 269
Audit of local authorities 274
England and Wales 274
Scotland 281
Summary 282
Further reading 283
10 An overview 284
Financial control 284
Measures of Performance 286
Accounting principles and practices 288
External reporting 290
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| geographic | Großbritannien |
| geographic_facet | Großbritannien |
| id | DE-604.BV008845108 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:25:57Z |
| institution | BVB |
| isbn | 0412463806 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005848848 |
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| owner_facet | DE-20 DE-188 DE-19 DE-BY-UBM |
| physical | XIV, 320 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Chapman and Hall |
| record_format | marc |
| series2 | The Chapman & Hall series in accounting and finance |
| spelling | Public sector accounting and financial control Douglas Henley... 4. ed. London [u.a.] Chapman and Hall 1992 XIV, 320 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Chapman & Hall series in accounting and finance Literaturverz. S.309-314 Accountancy gtt Collectieve sector gtt Finances publiques - Grande-Bretagne - Comptabilité ram Financieel management gtt Finanzwirtschaft Finance, Public Great Britain Accounting Finanzkontrolle (DE-588)4125981-6 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzierungskontrolle (DE-588)4124974-4 gnd rswk-swf Großbritannien Finanzwirtschaft (DE-588)4017214-4 s Rechnungswesen (DE-588)4048732-5 s Finanzkontrolle (DE-588)4125981-6 s DE-604 Finanzierungskontrolle (DE-588)4124974-4 s 1\p DE-604 Henley, Douglas Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848848&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Public sector accounting and financial control Accountancy gtt Collectieve sector gtt Finances publiques - Grande-Bretagne - Comptabilité ram Financieel management gtt Finanzwirtschaft Finance, Public Great Britain Accounting Finanzkontrolle (DE-588)4125981-6 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzierungskontrolle (DE-588)4124974-4 gnd |
| subject_GND | (DE-588)4125981-6 (DE-588)4017214-4 (DE-588)4048732-5 (DE-588)4124974-4 |
| title | Public sector accounting and financial control |
| title_auth | Public sector accounting and financial control |
| title_exact_search | Public sector accounting and financial control |
| title_full | Public sector accounting and financial control Douglas Henley... |
| title_fullStr | Public sector accounting and financial control Douglas Henley... |
| title_full_unstemmed | Public sector accounting and financial control Douglas Henley... |
| title_short | Public sector accounting and financial control |
| title_sort | public sector accounting and financial control |
| topic | Accountancy gtt Collectieve sector gtt Finances publiques - Grande-Bretagne - Comptabilité ram Financieel management gtt Finanzwirtschaft Finance, Public Great Britain Accounting Finanzkontrolle (DE-588)4125981-6 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzierungskontrolle (DE-588)4124974-4 gnd |
| topic_facet | Accountancy Collectieve sector Finances publiques - Grande-Bretagne - Comptabilité Financieel management Finanzwirtschaft Finance, Public Great Britain Accounting Finanzkontrolle Rechnungswesen Finanzierungskontrolle Großbritannien |
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