Public Sector Accounting and Budgeting for Non-Specialists de G. Jan van Helden

Public Sector Accounting and Budgeting for Non-Specialists

G. Jan van Helden

Ron Hodges

en Limba Engleză Paperback – 10 mar 2015

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.

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Notă biografică

Jan van Helden is Professor Emeritus of Management Accounting at the Faculty of Economics and Business, University of Groningen, the Netherlands. In recent years his research has focused on management and accounting changes in public sector organizations, with a special attention to performance measurement, benchmarking, performance budgeting, and the role of consultants and researchers in public sector innovations. He has been member of the Executive for financial and personnel affairs of the province of Groningen, the Netherlands, in the 1980s. Ron Hodges is Professor of Accounting at the University of Birmingham, UK, having previously held posts at Sheffield and Nottingham. He is a member of both the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. His research interests include the regulation of public sector accounting, public private partnerships and local government accounting and audit. He has held numerous related positions including membership of the Financial Reporting Advisory Board (FRAB) and acting as an advisor to the UK National Audit Office and the Communities and Local Government Committee of the House of Commons.

Cuprins

1. Introduction to Public Sector Accounting and Budgeting 2. Introducing Accounting Basics3. The Income Statement, the Balance Sheet and the Cash Flow Statement of Public Sector Organizations 4. Assessing the Financial Health of a Public Sector Organization through Ratio Analysis 5. Financial Accounting Conventions and Practices 6. Budgeting: Principles, Functions, Types and Processes 7. Cost Allocation, Costing and Cost Management 8. Capital Investment, Outsourcing and Partnerships 9. Public Sector Auditing 10. Public Sector Financial Management ReformsAppendicesA.3.1 Notes on BookkeepingAppendix A.7.1 Variants of the cost pool methodAppendix A.8.1: Financial calculations of the investment options for Old Port's stadiumAppendix A. 8.2: Net present cost of risks retained under Conventional Procurement (CP) and the Private Finance Initiative (PFI) for County Ambulance Service.