000 01269cam a2200193 a 4500
020 _a0821303503
_cTZS 15,000/=
040 _aMUL
_beng
_eAACR
082 0 0 _a352.171091724 JON
100 1 _aJones, David C.,
245 1 0 _aMunicipal accounting for developing countries /
_cDavid C. Jones.
260 _aLondon :
_bWorld Bank,
_cc1984.
300 _axii, 896 p. :
_bill. ;
_c29 cm.
504 _aIncludes index.
520 _aThis 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"
546 _aeng
650 0 _aMunicipal finance
650 0 _aMunicipal finance
_zDeveloping countries
942 _cBK
999 _c2026
_d2026