Computer File
Public Sector Accounting sixth edition
This book is about government budgeting, accounting and auditing, from an
accountant’s perspective. Government budgeting, particularly, can underemphasise
– even ignore – accounting. Our purpose is to portray the whole of government,
being the core part of the public sector, through the eyes of accountants.
We do this by concentrating on the possibilities of accounting technique.
Throughout, we combine discussion of the importance of the techniques with
their limitations. Nevertheless, the book depends on the importance of accounting
technique.
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