Public Sector Accounting

Public Sector Accounting

Autors: Aurelia Stefanescu, Madalina Dumitru, Mariana Elena Glavan, Ileana Cosmina Pitulice

Year of appearance: 2013

ISBN: 978-606-505-586-5

19,60 lei In stock: YES
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The authors of this manual described aspects that are characteristic for public sector institutions’ accounting in Romania, debated by reference to national regulations in the field. The book is based on describing specific accounting practices for different types of institutions activating in the national public sector. The manual is structured on the main classes of operations that can be performed in the activity of a public sector institution from the moment when financing is received and till the preparation of the financial statements.
In order to ensure an easy understanding and reading of the book, it contains a presentation of the budgetary system of Romania, of the role the accounting plays for the public sector institutions as well as a chapter dedicated to a synthesis of the terminology common for public sector accounting field. Considering the fact that any public sector institution functions based on an approved budget, the authors considered as necessary the introduction of financial planning and public sector resources control concepts in another chapter. Also, the general economic circumstances referring to resources more and more limited require the necessity of management accounting for the public sector institutions, and the authors dedicated a specific chapter to this particular issue.
The book “Public Sector Accounting”addresses the students, PhD students, accounting practitioners and teachers interested in public sector institutions’ accounting.

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