Public Sector Accounting, 6th edition

Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved.

The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector.

The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal.

The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation.

The final section of the book is on auditing has been updated with UK and international developments.

• Clear writing style
• Takes an integrated approach to public sector accounting
• Includes examples from a range of public sector experience
• Discussion Topics at the end of each chapter
• Thoroughly updated to include coverage of vest value, resource accounting and budgeting and private finance initiative.

• Heavily revised to incorporate the fundamental changes made to Public Sector Accounting and it current standards
• Extended coverage of differences and similarities between government, nonprofit, and for profit accounting.
• Greater comparative understanding of government accounting on an international level.