Public Sector Accounting and Budgeting for Non Specialists

Aimed at non-finance specialists, this book starts from the premise of what public sector managers need to know in order to use the financial information in front of them effectively. The key focus is on identifying the core information needed to make decisions from the sea of financial documents available to managers. Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.