Municipal Accounting for Developing Countries

Résumé du livre

This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting. It takes the reader from basic principles of bookkeeping and municipal accounting to some of the most advanced concepts currently in use, including the pooling of loans. An important feature of this work is the large number of practical applications and examples. It also provides illustrations and applications of forms and records covering most circumstances likely to be encountered. The final chapter presents a framework for a complete accounting system for a "local government loans fund", or a "municipal bank".