Aat Study Text: Final Paper 15 - Public Sector Organization and Financial Control (8/90)

Aat Study Text: Final Paper 15 - Public Sector Organization and Financial Control (8/90)

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One of a series of regularly updated study texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this workbook covers the syllabus and includes numerous questions from past examinations with full suggested solutions. This text gives an overview of the scope and structure of the public sector and the complex elements of its organization, management and financial procedures.
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Product details

  • Paperback | 400 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • 0862773563
  • 9780862773564

Table of contents

Part 1 The organisation: public sector organisations; structure and functions of public sector organisations; constitutional provisions and accountability; central government relationships with other bodies; cooperation between different public authorities. Part 2 Finance: capital expenditure; capital finance; revenue expenditure; revenue finance. Part 3 Financial management: the chief financial officer; the finance department; management of funds; investment of funds; risk and insurance. Part 4 Management - policy and structure: principles of good management; corporate management; the policy making process; the committee system; communications; personnel management. Part 5 Financial control: financial control system; financial planning and budgeting; the revenue budget; tendering, purchasing and contracting; control of stores and equipment; formal regulation. Part 6 Financial procedures: accounting for income and cash; ordering and payment procedures; banking services and arrangements; common services.
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