Accruals accounting in the public sector
著者
書誌事項
Accruals accounting in the public sector
（Public sector management series）
Longman, c1994
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注記
"Published by Longman in association with The Civil Servece College."
Includes bibliographical references and index
内容説明・目次
内容説明
Accruals Accounting in the Public Sector introduces public sector managers to the subject of accruals accounting. Using straightforward language, it explains how accruals accounting works with clear illustrations at every stage, demonstrating: * principles and mechanisms of accruals accounting * practical examples to aid understanding * case studies using public sector examples
目次
- The need for accruals accounting
- where accruals accounts exist
- the principles of accruals accounting
- full cost
- the operating account
- the balance sheet
- the cash flow statement
- full published accounts
- audit
- financial performance indicators
- creative accounting.
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