000 | 01269cam a2200193 a 4500 | ||
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020 |
_a0821303503 _cTZS 15,000/= |
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040 |
_aMUL _beng _eAACR |
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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 |