Public Sector Accounting

Rowan Jones

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Economic Growth and Fiscal Policies Accounting Theory and Financial Reporting Accounting and Organizational Management

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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