Public sector accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Pitman
1996
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | V, 250 S. |
| ISBN: | 0273614150 |
Staff View
MARC
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| 245 | 1 | 0 | |a Public sector accounting |c Rowan Jones ; Maurice Pendlebury |
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Record in the Search Index
| _version_ | 1804125247683690496 |
|---|---|
| adam_text | CONTENTS Preface vi
1 The nature of public sector accounting 1
The nature of the public sector 1
Public sector accounting 7
Economy, efficiency and effectiveness 9
Discussion topics 14
PART 1 MANAGEMENT ACCOUNTING
2 Management accounting and control 17
Planning and control 18
The role of management accounting 21
Management accounting and planning 22
Management accounting and control 30
Charging for services 43
Appendix 48
Discussion topics 51
3 Budget preparation 52
The annual revenue budget 52
Line item budgeting and programme budgeting 54
Incremental budgeting 57
Budget preparation 61
Capital budgets 63
Appendix: Capital expenditure items 68
Discussion topics 69
4 Programme budgeting 70
The concept of PPBS (planning, programming and budgeting
systems) 70
The development of PPBS 71
Application of PPBS 72
A critique of PPBS 77
Summary 78
Discussion topics 79
I
iv Contents
5 Zero base budgeting 80
The concept of zero base budgeting 80
The development of zero base budgeting 80
Applications of zero base budgeting 81
A critique of zero base budgeting 91
Discussion topics 94
6 Investment appraisal ^5
The basic requirements of investment appraisal 95
Cost benefit analysis 9
Cost effectiveness analysis 102
Examples of investment appraisal ^ 04
Discussion topics ®
PART 2 FINANCIAL ACCOUNTING
7 Financial accounting theory 11
Accounting theory
Accounting theory and public sector organizations 112
Stewardship and accountability
Objectives in public sector accounting theory
The reporting unit
Accounting policy making
Discussion topics
139
8 Financial accounting techniques
The major techniques
Budgetary accounting
Cash accounting
Accruals accounting
Commitment accounting
Fund accounting
Discussion topics
9 Capital accounting 166
The forms of capital accounting
Capital accounting technique
UK local government 175
Discussion topics
10 Financial reporting and performance measurement 185
Annual reports and accounts 185
Accounting uniformity 186
Performance measurement 191
Discussion topics ^
Contents v
PART 3 AUDITING
11 Institutional and legal environment of auditing 205
The nature of external audit 205
The nature of internal audit 207
The Government 209
Local authorities and the National Health Service 213
Nationalized industries, public corporations and other
public bodies 216
Audit independence 218
Discussion topics 219
12 Economy, efficiency and effectiveness auditing 220
Background 220
Economy and efficiency audit 222
Effectiveness audit 228
Performance indicators 233
Discussion topics 234
Bibliography 235
Index 246
|
| any_adam_object | 1 |
| author | Jones, Rowan H. Pendlebury, Maurice |
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| author_facet | Jones, Rowan H. Pendlebury, Maurice |
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| author_sort | Jones, Rowan H. |
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| building | Verbundindex |
| bvnumber | BV010767947 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9925 |
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| callnumber-sort | HJ 49925 G7 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 241 |
| ctrlnum | (OCoLC)36386521 (DE-599)BVBBV010767947 |
| dewey-full | 657.83500941 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.83500941 |
| dewey-search | 657.83500941 |
| dewey-sort | 3657.83500941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
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| physical | V, 250 S. |
| publishDate | 1996 |
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| spelling | Jones, Rowan H. Verfasser (DE-588)170273776 aut Public sector accounting Rowan Jones ; Maurice Pendlebury 4. ed. London Pitman 1996 V, 250 S. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Financiële verslaglegging gtt Management accounting gtt Overheidsdiensten gtt Finanzwirtschaft Finance, Public Accounting Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd rswk-swf Volkseinkommen (DE-588)4188516-8 gnd rswk-swf Öffentliches Rechnungswesen (DE-588)4139179-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Öffentliches Rechnungswesen (DE-588)4139179-2 s DE-604 Volkseinkommen (DE-588)4188516-8 s Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 s 1\p DE-604 Pendlebury, Maurice Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007190615&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 | Jones, Rowan H. Pendlebury, Maurice Public sector accounting Auditing gtt Financiële verslaglegging gtt Management accounting gtt Overheidsdiensten gtt Finanzwirtschaft Finance, Public Accounting Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd Volkseinkommen (DE-588)4188516-8 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd |
| subject_GND | (DE-588)4063886-8 (DE-588)4188516-8 (DE-588)4139179-2 (DE-588)4022153-2 |
| title | Public sector accounting |
| title_auth | Public sector accounting |
| title_exact_search | Public sector accounting |
| title_full | Public sector accounting Rowan Jones ; Maurice Pendlebury |
| title_fullStr | Public sector accounting Rowan Jones ; Maurice Pendlebury |
| title_full_unstemmed | Public sector accounting Rowan Jones ; Maurice Pendlebury |
| title_short | Public sector accounting |
| title_sort | public sector accounting |
| topic | Auditing gtt Financiële verslaglegging gtt Management accounting gtt Overheidsdiensten gtt Finanzwirtschaft Finance, Public Accounting Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd Volkseinkommen (DE-588)4188516-8 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd |
| topic_facet | Auditing Financiële verslaglegging Management accounting Overheidsdiensten Finanzwirtschaft Finance, Public Accounting Volkswirtschaftliche Gesamtrechnung Volkseinkommen Öffentliches Rechnungswesen Großbritannien |
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