MARC record from Internet Archive

LEADER: 04030cam 2200625 a 4500
001 ocm44484286
003 OCoLC
005 20220301022932.0
008 020531s2000 enka b 001 0 eng
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043 $ae-uk---
050 4 $aHJ9925.G7$bJ66 2000
082 04 $a657.83500941$221
084 $a85.25$2bcl
100 1 $aJones, Rowan.
245 10 $aPublic sector accounting /$cRowan Jones, Maurice Pendlebury.
250 $a5th ed.
260 $aHarlow :$bFinancial Times Prentice Hall,$c2000.
300 $aix, 278 pages :$billustrations ;$c25 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
500 $aPrevious edition: London : Pitman Publishing, 1996.
504 $aIncludes bibliographical references and index.
505 0 $a1. The nature of public sector accounting -- Part One. Management Accounting: 2. Management accounting and control; 3. Budget preparation; 4. Programme budgeting; 5. Zero-based budgeting; 6. Investment appraisal -- Part Two. Financial Accounting: 7. Financial accounting theory; 8. Financial accounting techniques; 9. Capital accounting; 10. Financial reporting and performance measurement -- Part Three. Auditing: 11. Institutional and legal environment of auditing; 12. Economy, efficiency and effectiveness auditing.
520 $aThis book provides an integrated approach to the study of public sector accounting, drawing together accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experience are woven into the text to illustrate the issues involved. The introduction of the book reflects managerial developments in the public sector, gives a brief history of these in the UK and internationally and comments 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 on auditing is updated with UK and international developments.
650 0 $aFinance, Public$xAccounting.
650 7 $aFinances publiques.$2eclas
650 7 $aComptabilité.$2eclas
650 7 $aSecteur public.$2eclas
650 7 $aEconomie publique.$2eclas
650 7 $aFinance, Public$xAccounting.$2fast$0(OCoLC)fst00924478
650 17 $aFinanciële verslaglegging.$2gtt
650 17 $aManagement accounting.$2gtt
650 17 $aAuditing.$2gtt
650 17 $aOverheidsdiensten.$2gtt
700 1 $aPendlebury, M. W.$q(Maurice W)
938 $aBaker & Taylor$bBKTY$c110.00$d110.00$i0273646265$n0003712043$sactive
938 $aYBP Library Services$bYANK$n100213701
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994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 105 OTHER HOLDINGS