Municipal accounting for developing countries / David C. Jones.

By:

Jones, David C

Material type: Text

TextPublication details: London : World Bank, c1984.Description: xii, 896 p. : ill. ; 29 cmISBN:

0821303503

Subject(s):

DDC classification:

352.171091724 JON

Summary: 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"

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Holdings
Item type	Current library	Home library	Call number	Copy number	Status	Date due	Barcode	Item holds
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	352.171091724 JON (Browse shelf(Opens below))	1	Available		0047229
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	352.171091724 JON (Browse shelf(Opens below))	2	Available		0047232

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Previous	352.171 LOC Local authority accounting manual	352.1710678 TAN Tanzania local government support project, Phase 2: / Overseas Development Administration administered by British council, Glasgow Caledonian University/IDM Mzumbe, Tanzanian Local Government Accountants Course (August 1995) and Local Government Accountants.	352.171091724 JON Municipal accounting for developing countries /	352.171091724 JON Municipal accounting for developing countries /	352.172 LOC Local government auditing	352.172 LOC Local government auditing	352.172 LOC Local government auditing	Next

Includes index.

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"

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