Public Accounting

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Accounting
rowAn JoneS MAurice Pendlebury
Sixth Edition

Public Sector

PUBLIC SECTOR ACCOUNTING

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Sixth Edition

PUBLIC SECTOR ACCOUNTING
Rowan Jones
Birmingham Business School Birmingham University

Maurice Pendlebury
Cardiff Business School Cardiff University

Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published under the Pitman imprint in Great Britain in 1984 Second edition published 1988 Third edition published 1992 Fourth edition published 1996 Fifth edition published 2000 Sixth edition published 2010 © Rowan Jones and Maurice Pendlebury 1984, 2010 The rights of Rowan Jones and Maurice Pendlebury to be identified as authors of this work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6–10 Kirby Street, London EC1N 8TS. ISBN: 978-0-273-72036-2 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for this book is available from the Library of Congress 10 9 8 7 6 5 4 3 2 1 13 12 11 10 Typeset in 9.5/12.5pt Stone Serif by 35 Printed and bound in Great Britain by Ashford Colour Press Ltd, Gosport, Hampshire The publisher’s policy is to use paper manufactured from sustainable forests.

Contents
Preface Acknowledgements vii x 1 2 4 8 10 11 16 18 19 27 29 30 31 36 50 52 53 54 60 62 62 65 66 67 70 77 82 83 84

1

The nature of the public sector
1.1 1.2 1.3 1.4 1.5 The nature of government Governance and public management Public finance Public money Accountants and the public sector

Further reading

2

Performance measurement
2.1 2.2 Non-financial performance measurement Challenges of performance measurement

Further reading

3

Fundamentals of accounting
3.1 3.2 3.3 Elements of accounting Bases of accounting National accounting and government budgeting

Further reading

4

Budgetary policies and processes
4.1 4.2 4.3 4.4 The rational control cycle Fiscal years Budgeting for inputs, outputs and outcomes Budgetary processes

Further reading

5

Form and content of budgets
5.1 5.2 5.3 5.4 5.5 Organisational and programme structures Capital budgets Line item incremental budgets Output measurement and outcomes Zero-base reviews

Further reading

v

Contents

6

Budgetary control
6.1 6.2 6.3 Central financial control Devolved forms of financial control Budget reporting

85 86 89 93 96 97 98 104 105 106 108 109 110 117 123 124 126 127 128 131 133 135 137 139 140 141

Further reading

7

Costing
7.1 7.2 7.3 7.4 Organisational units, programmes and products Pricing and reimbursement Incremental changes in output Outsourcing

Further reading

8

Financial reporting
8.1 8.2 8.3 8.4 Form and content of published financial reports Accrual accounting: special topics Policymaking Conceptual frameworks

Further reading

9

Auditing
9.1 9.2 9.3 9.4 9.5...
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