Public Sector Accounting, 6th edition

  • Rowan Jones
  • Maurice Pendlebury

Public Sector Accounting

ISBN-13:  9780273720362


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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.

Table of contents




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   


            Further reading

8 Financial reporting

            Form and content of published financial reports

            Accrual accounting special topics


            Conceptual frameworks


Published by Pearson Canada (June 3rd 2010) - Copyright © 2010