Public sector accounting - Rowan Jones

The book is suitable for all courses on public sector accounting, which is taught as a specialist option on accounting degrees, at both undergraduate and graduate level. Also suitable for students taking professional exams. BAAC 2nd/3rd year option in universities. CIPFA Part 1 Accounting. AAT NVQ Level 4 Public Sector Route. European Degree with PSA theory options. This market-leading and firmly established textbook provides an introduction to the theory and practice of public sector accounting. It offers a comprehensive treatment of the subject drawing together accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. *The new edition includes a mass of new and up to date material on Best Value; internal markets in the NHS; the Private Finance Initiative and Public/Private Partnerships; Resource Accounting; Activity Based Costing *Students get up to date coverage of recent developments and the most important current areas in public sector accounting.;*References to useful Web addresses will be included as relevant throughout the text and are listed at the back *Readers can follow-up areas of particular interest, or find out more about difficult points on the Web, with this handy reference resource. *The new edition is being redesigned, and the pedagogical features are being improved. For example, new mid-length case studies are being added at the end of each of the 3 parts, and there are more Problems sections. *Makes the book even more user-friendly and aids students understanding. *More subheadings are being included to break up the text *Makes the book easier to read and aids understanding. *The final section of the book on auditing offers new material on the institutional arrangements in the United States and Canada, and also updates both UK and international developments. *Reinforces the international content and appeal of the book. *The book offers an 'integrated' approach to public sector accounting, in that it draws together theory and practice for each of the main areas of financial accounting, management accounting and auditing.;To illustrate and explain the issues involved, examples from a range of public sector areas are woven into the text. *Includes examples of public sector accounting from the United States, Canada, and from continental Europe. - Gives the book as wide an appeal as possible, and offers students an important international perspective. *Discussion topics are included at the end of each chapter. - Provides a useful tool for teachers and students.