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Effective government accounting /
This book, the first of its type, seeks to bridge fiscal economics and government accounting. For too long government accounting has been neglected, and governments have not developed the institutional capacity to formulate and implement fiscal policies successfully. This volume examines historical...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
1995.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Premchand, A., |d 1933- |e author. |1 https://id.oclc.org/worldcat/entity/E39PCjqRgHjv6XXgyTkv3FHCFC | |
| 245 | 1 | 0 | |a Effective government accounting / |c A. Premchand. |
| 264 | 1 | |a Washington, D.C. : |b International Monetary Fund, |c 1995. | |
| 264 | 4 | |c ©1995 | |
| 300 | |a 1 online resource (xii, 190 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 504 | |a Includes bibliographical references (pages 186-190). | ||
| 520 | 0 | |a This book, the first of its type, seeks to bridge fiscal economics and government accounting. For too long government accounting has been neglected, and governments have not developed the institutional capacity to formulate and implement fiscal policies successfully. This volume examines historical developments, ingredients and existing systems features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. It explores institutional linkages and the role of electronic processing 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. | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Contents -- Preface -- Introduction -- Evolution -- Recent Changes -- Objectives of Control -- Range of Process Controls -- From Fund Controls to Global Budgets -- From Cash Limits to Cash Management -- Policy Reviews -- Evaluation -- From Financial to Efficiency Audit -- Involvement of the Users -- Institutional Development -- 1 Payments Systems -- Payment Stages -- Release of Funds and Organizing Payments -- Commitment Stage -- Types of Payments Systems -- Method of Payment -- Security of Payments -- Relations with the Banking System | |
| 505 | 8 | |a Commercial BankingFinancial Reporting -- Interenterprise Arrears -- 2 Morphology of Government Accounting -- Commercial and Government Accounting -- Single- and Double-Entry Bookkeeping -- Cash and Accrual -- Terms and Definitions -- Why Accrual Now? -- Budget and Accounts -- Dimensions of the Issue -- General Ledger System -- Government Accounts and National Income Accounts -- Generational Accounts -- 3 Cost Measurement, Accounting Standards, and Other Issues -- Commercial Practices -- Government Approaches -- Relevance of Commercial Practices | |
| 505 | 8 | |a Capital ChargeForeign Aid Accounts -- Accounting Aspects of Privatization -- Accounting and Performance Indicators -- Other Issues -- Accounting Standards -- 4 Liability Management -- Payables -- Other Funded Liabilities -- Contingent Liabilities -- Unfunded Liabilities -- Legislated Guarantees -- Liabilities from Legislative Changes -- Hidden Liabilities -- Termination of Contracts -- Environmental Liabilities -- Market Failure Liabilities -- Debt Management -- Developments -- Continuing Objectives -- Organization -- Role of Accounting 125 | |
| 505 | 8 | |a 5 Architecture of Government Financial InformationImportance of Financial Information -- Public and Private Sectors Compared -- Principles of Reporting -- Legitimacy -- Understandability -- Reliability -- Relevance -- Comparability -- Timeliness -- Consistency -- Usefulness -- Existing Information Systems -- Search for User Needs -- Information Pyramid -- Analytical Framework of Financial Reporting -- Purpose, Form, and Frequency -- Changes -- Departmental Report -- Annual Appropriation Accounts -- Users Within the Government | |
| 505 | 8 | |a Issues in Transforming Financial InformationDesign Issues -- Operational Issues -- 6 Investing in Development: Implementation -- Design of Development -- Implementation Lessons and Dilemmas -- Political Support -- Integrated or Specific Reform -- Public Sector Reform or Financial Management Reform -- Imperatives of Technology or High-Tech Dependency -- Big Bang or Gradualism -- External Assistance or Internal Resources -- Operational Issues -- Steps Toward Improvement -- Bibliography -- Tables -- Diagrams | |
| 546 | |a English. | ||
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| 758 | |i has work: |a Effective government accounting (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG4XqfVDgYGT9R9gW7gtcd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Premchand, A., 1933- |t Effective government accounting. |d Washington, D.C. : International Monetary Fund, 1995 |z 1557754853 |w (DLC) 95017823 |w (OCoLC)32429727 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014801 |z Texto completo |
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