Overview

Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved. The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector. The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal. The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation. The final section of the book is on auditing has been updated with UK and international developments.

Full Product Details

Author:   Rowan Jones ,  Maurice Pendlebury
Publisher:   Pearson Education Limited
Imprint:   Pearson Education Limited
Edition:   6th edition
Dimensions:   Width: 19.00cm , Height: 0.80cm , Length: 24.80cm
Weight:   0.280kg
ISBN:  

9780273720362

ISBN 10:   0273720368
Pages:   160
Publication Date:   03 June 2010
Audience:   College/higher education ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order  
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Table of Contents

Contents   Preface 1 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 2 Performance measurement             Non-financial performance measurement             Challenges of performance measurement             Further reading 3 Fundamentals of accounting             Elements of accounting             Bases of accounting             National accounting and government budgeting             Further reading 4 Budgetary policies and processes             The rational control cycle             Fiscal years             Budgeting for inputs, outputs and outcomes             Budgetary processes             Further reading 5 Form and contents of budgets             Organizational structures and programmed structures             Capital budgets             Line-item, incremental budgets             Output measurement and outcomes             Zero-base reviews             Further reading 6 Budgetary control             Central financial control             Devolved forms of financial control             Budget reporting             Further reading 7 Costing             Organizational units, programmes and products             Pricing and reimbursement             Incremental changes in output                Outsourcing             Further reading 8 Financial reporting             Form and content of published financial reports             Accrual accounting special topics             Policy-making             Conceptual frameworks  &

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Author Information

Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham   Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.

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