Effective Government Accounting
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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Relations with the Banking System
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Accounting Standards accounting system accrual accrual-based activities agen annual approach appropriate arrears assets audit balance sheets banking system basis borrowing budget budgetary capital cash provided cash-based central agencies central bank changes cial commercial accounting commercial banks context contingent liabilities contribute costs Crown entities debt detailed donors double-entry bookkeeping economic efforts entity ernment estimates expenditures financial information financial management fiscal foreign aid framework function funds government accounting government financial impact implementation improved intergenerational equity internal investment issues Kautilya legislation legislature loans macroeconomic maintain major measures ment ministry operations organizations outlays overall payable payments system performance policymakers practices programs projects public enterprises recognized recorded reform responsible revenues role specific spending agencies state-owned enterprises statements tion transactions treasury U.S. dollars United United Kingdom users World Bank Zealand Zealand dollars