| 000 -LEADER |
|---|
| fixed length control field |
02522nam a2200133Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| ISBN |
1-55775-485-3 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
352.17 |
| Item number |
PRE/E |
| 100 ## - MAIN ENTRY--AUTHOR NAME |
|---|
| Personal name |
Premchand A |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Effective government accounting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher |
International monetary fund |
| Place of publication |
Washington |
| Year of publication |
1995 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Number of Pages |
190p. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Term |
Liability Management |
| -- |
Finance |
| -- |
Accounting |
| -- |
Budget |
| -- |
Public Affairs & Administration |
| -- |
Morphology |
| -- |
Range of process controls, from fund controls to global budgets, from cash limits to cash management, policy reviews, evaluation, from financial to efficiency audit |
| -- |
Payments systems : Payment stages, release of funds and organizing payments, commitment stage, types of payments systems, method of payment, security of payments, relations with banking system, commercial banking, financial reporting, interenterprise arrears |
| -- |
Morphology of government accounting : Commercial and government accounting, single and double entry bookkeeping, cash and accrual, budget and accounts, general ledger system, government accounts and national income accounts, generational accounts |
| -- |
Cost management, accounting standards and other issues : Commercial practices, government approaches, relevance of commercial practices, capital charge, foreign aid accounts, accounting aspects of privatization, accounting and performance indicators |
| -- |
Liability management : Funded liabilities, contigent liabilities, unfunded liabilities, legislated guarantees, liabilities from legislative changes, hidden liabilities, termination of contracts, environmental liabilities, debt management, development, continuing objectives, organization, role of accounting |
| -- |
Architecture of government financial information : Importance of financial information, public and private sectors compared, principles of reporting, legitimacy, understandability, reliability, relevance, comparability, timeliness, consistency, usefulness, existing information system, 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, issues in transforming financial information, design issues, operational issues |
| -- |
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, external assistance or internal resources |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
