Public Sector Accounting. Ghanaian Context

      Аннотация: Public sector accounting, equally known as Government accounting, is concerned with accounting for government financial business by means of recording financial transactions and reporting financial performance of the government and quasi-governmental bodies. The textbook has been written bearing in mind the needs of students, professional examination candidates, and practitioners. The topics and materials exposed in this textbook focuses essentially on the accounting functions of public sector organizations. The textbook is structured into three parts. The first part is more of an introduction to public sector accounting studies and looks at the public sector accounting system of Ghana. The second part presents the budgeting system of the Government of Ghana and looks at how financial resources are appropriated and allocated to various arms of the government. The last and third part demonstrates how to record government financial business and report the financial statements for public funds and government departments.

Ключевые слова: Fund Accounting, Government Accounts, Public Accounts, Consolidated Funds, Ghana Public Budget System