PUBLIC SECTOR ACCOUNTING AND FINANCIAL CONTROL

• Main Authors: Henley, Douglas (Author), Holtham, Clive (Author), Likierman, Andrew (Author), Perrin, John (Author)
• Format: Book
• Language: English
• Published: Berkshire Van Nostrand Reinhold 1986
• Edition: Second Edition
• Subjects: Finance, Public > Accounting > Great Britain
• Online Access: Click Here to View Status and Holdings.
• Item Description: Includes index
• Physical Description: xiv, 290 pages illustrations 21 cm
• ISBN: 0442317514; 9780442317515

There is currently unprecedented interest in the performance and control public sector. The second edition of this successful text aimed at students and practitioners of public sector accounting and financial control, discusses the recent developments in the area covering central government, local government, the NHS and the nationalized industries. Financial practice varies widely in these four parts of the public sector, and the book explains why this is so. The provision of finance and its allocation, methods and problems of budgeting, internal control and performance measurement, distinctive features of external reporting, accountability and audit, are all covered sector by sector. The government's Financial Management Initiative, the National Audit Act 1983 and the establishment and approach of the Audit Commission for Local Authorities in England and Wales are discussed. Bibliographies and typical examination questions are given at the end of each chapter.