Aat Study Text: Final Paper 14 - Public Sector Accounting and Auditing (6/90)

Aat Study Text: Final Paper 14 - Public Sector Accounting and Auditing (6/90)

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Description

One of a series of regularly updated Study Texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text develops the general principles of accounting outlined in Paper 5, while concentrating on their specialized application in the accounts of central government, local authorities, the NHS and nationalized industries. The audit of public sector bodies is described in detail and is illustrated by specimen audit working papers.
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Product details

  • Paperback | 450 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • 0862773555
  • 9780862773557

Table of contents

The public sector framework; central government accounting; local authority accounting; the national health service; public corporations; other public sector bodies; the nature and objections of audit; internal control systems; audit principles and techniques; special audit areas.
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