000			01487cam a2200253 a 4500
008			950417s1995 dcua b i000 0 eng
020			_a1557754853
020			_a9781557754851
040			_aDLC _cDLC
050	0	0	_aHJ9733 _b.P73 1995
082	0	0	_a657.835 _bPRE
100	1		_aPremchand, A.,
245	1	0	_aEffective government accounting /
260			_aWashington, D.C. : _bInternational Monetary Fund, _c1995.
300			_axii, 190 p. :
504			_aIncludes bibliographical references (p. 186-190).
520			_aThis book, the first of its type, seeks to bridge fiscal economics and government accounting. For too long government accounting has been neglected, and governments have not developed the institutional capacity to formulate and implement fiscal policies successfully. This volume examines historical developments, ingredients and existing systems features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. It explores institutional linkages and the role of electronic processing technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.
590			_aopc 27/09/16
591			_aLoans
650		0	_aFinance, Public - Accounting
650		0	_aAccounting - Government
942			_2ddc _cBOOK
949			_a657.835 PRE
999			_c4953 _d4953