Cases in public sector accounting
著者
書誌事項
Cases in public sector accounting
（P.C.P. accounting and finance series）
Paul Chapman Pub., c1992
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内容説明・目次
内容説明
This book presents an extensive set of applied material dealing with financial and management accounting practice in the public sector. It is designed to be used in conjunction with one or more of the established texts on the concepts and principles of public sector accounting.
The authors present fourteen original case studies of financial and management accounting practice across a range of public sector organizations. The cases are grouped by type of organization because many of them deal with a number of reporting and measurement themes and issues, for example, principles and methods of financial accounting, issues of management control and financial management, and accountability to multiple stakeholders.
All the case studies contain accounting information extracted from published financial statements or internal management records. The book includes short cases, where students are expected to collect additional information themselves, as well as longer, more detailed cases which are intended to encourage students to sift through the data for the relevant facts. Each case concludes with discussion questions.
Detailed notes for discussion on the end-of-case questions are given in the Guidance Notes for Lecturers - available free of charge for those adopting this book for course use.
目次
Introduction
Learning from Case Studies
CENTRAL GOVERNMENT
Appropriation Accounts
Fund Accounting
Performance Indicators
Supply Estimates
LOCAL GOVERNMENT
Local Authority Annual Budget
Local Management of Schools
Local Authority Financial Report
Local Authority Capital Accounting
NATIONAL HEALTH SERVICE
Health Authority Financial Report and Accounts
District Hospital Management Budget
OTHER PUBLIC SECTOR ORGANIZATIONS
Nationalized Industry Annual Report and Accounts
Regional Water Authority Annual Report and Accounts
University Annual Accounts
Regional Transport Authority and Executive Annual Report and Accounts
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