Cases in public sector accounting
Author(s)
Bibliographic Information
Cases in public sector accounting
(P.C.P. accounting and finance series)
Paul Chapman Pub., c1992
Available at 18 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"