Effective Government Accounting

Front Cover
International Monetary Fund, Jun 12, 1995 - Business & Economics - 190 pages
This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.
 

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Contents

Introduction
1
Payments Systems
15
Relations with the Banking System
38
Morphology of Government Accounting
45
Cash and AccrualBased Budgets
60
Budgets Accounts and National Income Accounts
66
Cost Measurement Accounting Standards
74
Relevance of Commercial Practices
84
Financial Information Users and Their Broad Needs
144
Operating Profit and Loss Account
151
Balance Sheet
152
U K Hospital Activity Statistics
154
Operating Statement
156
Statement of Financial Position
157
Statement of Cash Flows
158
Statement of Borrowings
160

Application of Cost Management System
87
Foreign Aid Accounts
90
Accounting Aspects of Privatization
96
Accounting Standards
102
Government Accounting Standards
105
Liability Management
108
Architecture of Government Financial Information
128
A Typical Reporting System
136
Users Needs
140
Statement of Commitments
161
Statement of Contingent Liabilities
162
Statement of Financial Position
163
Statement of Operations and Changes in Net Position
164
Statement of Cash Flows Direct Method
165
Implementation
170
Likely Impact of Effective Accounting Systems
175
Bibliography
186
Copyright

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