Public Sector Accounting, 6th edition


By Rowan Jones Maurice Pendlebury
Pearson Education
September 2010
ISBN: 9780273720362
146 Pages
$87.50 Paper original



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

Further reading

9 Auditing

External audit

Financial and regulatory audits

Performance audits

Internal control

Materiality

Budget auditing

Further reading

Index



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