Public Sector Accounting and Budgeting for Non-Specialists. (2015)

• Record Type: Book
• Other Names: Van Helden, G. Jan
• Contents: Cover; Contents; List of figures and tables; Preface; Acknowledgements; About the authors; List of abbreviations; Chapter 1 Introduction to public sector budgeting and accounting; 1.1 Introduction; 1.2 Financial management; 1.3 The public sector context of financial management; 1.4 The distinctive character of public sector budgeting and accounting; 1.5 Case study: programme budgeting in the Dutch municipality of Zoetermeer; 1.6 Case study: a multi-year deficit reduction programme by Hansestadt Bremen, Germany; 1.7 New Public Management and New Public Financial Management. 1.8 Concluding remarksChapter 2 Introducing accounting basics; 2.1 Introduction; 2.2 Accounting documents of the Johnsons, a private household; 2.3 Accounting documents of Baker and Baker, a small production company; 2.4 Key accounting terms; 2.5 Concluding remarks; Chapter 3 Financial statements of public sector organizations; 3.1 Introduction; 3.2 The nature of income and costs of a public sector organization; 3.3 Comparing cash-based accounting with accrual-based accounting; 3.4 An example of financial statement preparation using accrual-based accounting. 3.5 Assessment of finances and the linkages between the financial statements3.6 Concluding remarks; Appendix A.3.1 Notes on bookkeeping; Chapter 4 Assessing the financial health of a public sector organization through ratio analysis; 4.1 Introduction; 4.2 An introduction to the financial statements of the municipality of Bergstadt; 4.3 What about the financial health of Bergstadt? Ratio analysis; 4.4 Overview of ratios; 4.5 How to analyse ratios; 4.6 Concluding remarks; Chapter 5 Financial accounting conventions and practices; 5.1 Introduction. 5.2 The objectives and users of financial statements5.3 Qualitative characteristics of financial statements; 5.4 The elements of financial statements; 5.5 Measurement of assets in financial statements; 5.6 Measurement of liabilities in financial statements; 5.7 Concluding remarks; Chapter 6 Budgeting: principles, functions, types and processes; 6.1 Introduction; 6.2 Introducing the city of Oldenburg's public administration; 6.3 Budget: definition, structure, principles and functions; 6.4 The budgeting process; 6.5 Budget types; 6.6 Budget execution and interim reports. 6.7 The political context of budgeting6.8 Concluding remarks; Chapter 7 Costing; 7.1 Introduction; 7.2 Costing terms; 7.3 Cost allocation and costing goals; 7.4 Methods for allocating indirect costs; 7.5 Cost-Volume-Profit analysis; 7.6 Cost management; 7.7 Some further costing issues; 7.8 Concluding remarks; Appendix A.7.1 Variants of the cost pool method; Chapter 8 Capital investment, outsourcing and partnerships; 8.1 Introduction; 8.2 Capital investments: characteristics, decision process and assessment criteria.
• Publisher Details: Place of publication not identified : Palgrave Macmillan
• Publication Date: 2015
• Extent: 1 online resource
• Subjects: 657.835; Accounting/General; Finance, Public -- Accounting; BUSINESS & ECONOMICS / Accounting / Financial; Accounting/Governmental; Economics, finance, business & management; Accounting; BUSINESS & ECONOMICS -- Accounting -- Governmental; Finance, Public -- Accounting; Electronic books
• Languages: English
• ISBNs: 1137376996; 9781137376992
• Notes: Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.