Public Sector Accounting and Budgeting for Non-Specialists

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Hodges, Ron, Van Helden, Jan

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ISBN:9781137376985
Editorial: Palgrave
Fecha de la edición:2015
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Nº Pág.:255
Idiomas:Ingles,Inglés

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Public Sector Accounting and Budgeting for Non-Specialists focuses on the essentials of what public sector managers need to know in order to become more effective users of financial information. This concise yet thorough book: * helps non-financial specialists to understand the key aspects of financial documents such as budgets, balance sheets and cash flow statements * uses examples from a broad range of public sector organizations to illustrate how various types of financial statements are constructed and used * shows how financial information supports decision-making and accountability * provides many references to the academic and professional literature for those who want to extend their knowledge

1. Introduction to Public Sector Accounting and Budgeting 2. Introducing Accounting Basics 3. The Income Statement, the Balance Sheet and the Cash Flow Statement of Public Sector Organizations 4. Assessing the Financial Health of a Public Sector Organization through Ratio Analysis 5. Financial Accounting Conventions and Practices 6. Budgeting: Principles, Functions, Types and Processes 7. Cost Allocation, Costing and Cost Management 8. Capital Investment, Outsourcing and Partnerships 9. Public Sector Auditing 10. Public Sector Financial Management Reforms Appendices A.3.1 Notes on Bookkeeping Appendix A.7.1 Variants of the cost pool method Appendix A.8.1: Financial calculations of the investment options for Old Port's stadium Appendix A.8.2: Net present cost of risks retained under Conventional Procurement (CP) and the Private Finance Initiative (PFI) for County Ambulance Service