Public Sector Accounting. (Record no. 36680)

000 -LEADER
fixed length control field 04322nam a22004573i 4500
001 - CONTROL NUMBER
control field EBC5138132
003 - CONTROL NUMBER IDENTIFIER
control field MiAaPQ
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20191009123152.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 191009s2010 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780273720409
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9780273720362
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC5138132
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL5138132
035 ## - SYSTEM CONTROL NUMBER
System control number (CaONFJC)MIL278596
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1015874200
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ9925.G7J66 2010
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.835
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Jones, Rowan.
245 10 - TITLE STATEMENT
Title Public Sector Accounting.
250 ## - EDITION STATEMENT
Edition statement 6th ed.
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Harlow :
Name of publisher, distributor, etc Pearson Education UK,
Date of publication, distribution, etc 2010.
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc �2010.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (157 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Cover -- Public Sector Accounting -- Contents -- Preface -- Acknowledgements -- 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 -- Performance measurement -- Non-financial performance measurement -- Challenges of performance measurement -- Further reading -- Fundamentals of accounting -- Elements of accounting -- Bases of accounting -- National accounting and government budgeting -- Further reading -- Budgetary policies and processes -- The rational control cycle -- Fiscal years -- Budgeting for inputs, outputs and outcomes -- Budgetary processes -- Further reading -- Form and content of budgets -- Organisational and programme structures -- Capital budgets -- Line item incremental budgets -- Output measurement and outcomes -- Zero-base reviews -- Further reading -- Budgetary control -- Central financial control -- Devolved forms of financial control -- Budget reporting -- Further reading -- Costing -- Organisational units, programmes and products -- Pricing and reimbursement -- Incremental changes in output -- Outsourcing -- Further reading -- Financial reporting -- Form and content of published financial reports -- Accrual accounting: special topics -- Policymaking -- Conceptual frameworks -- Further reading -- Auditing -- External auditing -- Financial and regularity audits -- Performance audits -- Internal control -- Materiality -- Budget auditing -- Further reading -- Index.
520 ## - SUMMARY, ETC.
Summary, etc 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.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on publisher supplied metadata and other sources.
590 ## - LOCAL NOTE (RLIN)
Local note Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public - Great Britain - Accounting.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Pendlebury, Maurice.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Pendlebury, Maurice.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Jones, Rowan
Title Public Sector Accounting
Place, publisher, and date of publication Harlow : Pearson Education UK,c2010
International Standard Book Number 9780273720362
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5138132
Public note Click to View

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