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2011•Unpublished venueRequires access

Public Sector Accounting

Rowan Jones

Open publisher page 306 citations

Abstract

Preface. Acknowledgement. 1. The nature of public sector accounting. PART 1. MANAGEMENT ACCOUNTING. 2. Management accounting and control. 3. Budget preparation. 4. Programme budgeting. 5. Zero-base budgeting. 6. Investment appraisal. PART 2. FINANCIAL ACCOUNTING. 7. Financial accounting theory. 8. Financial accounting techniques. 9. Capital accounting. 10. Financial accounting and performance measurement. PART 3. AUDITING. 11. Institutional and legal environment of auditing. 12. Economy, efficiency and effectiveness auditing. Bibliography. Index.

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What this paper is about

Preface. Acknowledgement. 1. The nature of public sector accounting. PART 1. MANAGEMENT ACCOUNTING. 2. Management accounting and control. 3. Budget preparation. 4. Programme budgeting. 5. Zero-base budgeting. 6. Investment appraisal. PART 2. FINANCIAL ACCOUNTING. 7. Financial accounting theory. 8. Financial accounting techniques. 9. Capital accounting. 10. Financial accounting and performance measurement. PART 3. AUDITING. 11. Institutional and legal environment of auditing. 12. Economy, efficiency and effectiveness auditing. Bibliography. Index.

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Available abstract

Preface. Acknowledgement. 1. The nature of public sector accounting. PART 1. MANAGEMENT ACCOUNTING. 2. Management accounting and control. 3. Budget preparation. 4. Programme budgeting. 5. Zero-base budgeting. 6. Investment appraisal. PART 2. FINANCIAL ACCOUNTING. 7. Financial accounting theory. 8. Financial accounting techniques. 9. Capital accounting. 10. Financial accounting and performance measurement. PART 3. AUDITING. 11. Institutional and legal environment of auditing. 12. Economy, efficiency and effectiveness auditing. Bibliography. Index.

Key concepts: Accounting, Management accounting, Financial accounting, Positive accounting, Audit, Accounting standard, Accounting information system, Mark-to-market accounting

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