The book entitled “Public Sector Accounting. Examples and Case Studies” synthesizes cases specific to public sector institutions’ accounting that activate in different fields of the public sector: kindergartens, zoos, social and child protection institutions, high schools, research institutes, hospitals, etc., having different forms of financing (local budget, state budget, own revenues and allocations).
Also, the manual presents examples for the different account classes used in public sector accounting (financing, fixed assets, current assets, liabilities, equity, expenses and revenues). Each chapter is structured in solved and proposed exercises and case studies.
This book addresses the students, PhD students, accounting practitioners and teachers interested in public sector institutions’ accounting.