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Public Sector Accounting and Administrative Practices in Nigeria

Public Sector Accounting and Administrative Practices in Nigeria

          
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About the Book

Public Sector Accounting and Administrative Practices in Nigeria is a series (Volumes 1 and 2) written to fill the observed inadequate up-to-date textbooks on Public Sector Accounting and to enrich the literature on public sector accounting and administrative procedures in Nigeria.The book encapsulate the purpose, operational procedures, financial regulation regulations and administrative polices, ethical and best practices for Nigeria's Public Service. It provides historical information into the establishment, growth and development of the Public Service over the years. It also gives insight into current practices as well as proffered strategies for enhancing its value proposition to the nation and its people.Contents of Volumes 1 and 2One: Overview of Public Service in NigeriaTwo: An overview of Key Organs and Institution of the Public SectorThree: Introduction to Public Sector AccountingFour: Financial Responsibilities of Government officersFive: Basis of Government Accounting, Principles and conventionsSix: Fund AccountingSeven: Fiscal Federalism and Sources of RevenueEight: Sources of Federal Government Revenue and other sourcesNine: Authorisation and Government ExpenditureTen: Government Revenue, Collection & Control MechanismEleven: Role of the Legislature in the control of Public FundTwelve: Fiscal Responsibilities Act, 2007Thirteen: Budget and Budgeting Control in Public SectorFourteen: Government Parastatals & Its Operating SurplusFifteen: Implementation of IPSASSixteen: Key Provisions of IPSAS 1-10Seventeen: Key Provisions of IPSAS 11-20EighteenKey: Provisions of IPSAS 21-30Nineteen: Key Provisions of IPSAS 31-41Twenty: Accounting for Revenue and ReceivablesTwenty-One: Accounting for Expenditures and PayablesTwenty-Two: Accounting for Investment Property IPSAS 16 & Property, Plant & Equipment IPSAS 17Twenty-Three: Accounting for Intangible Assets IPSAS 31Twenty-Four: Accounting and Management of Inventories under IPSAS 12Twenty-Five: Procurement In Public Sector (Part 1)Twenty-Six: Procurement In Public Sector (Part 2)Twenty-Seven: Office of the Accountant-General of the Federation Twenty-Eight: Revised Treasury Cash Book in Public Sector under IPSAS Accrual Accounting Basis, E-Payment and Bank ReconciliationTwenty-Nine: Financial Reporting Under IPSAS Cash Basis of AccountingThirty: Financial Reporting under IPSAS Accrual Basis of AccountingThirty-One: Directorate of Inspectorate and Treatment of Losses of Government FundThirty-Two: Presidential Administrative Instruments Under The Presidential System Of GovernmentThirty- Three: Reforms of Public Financial Management in NigeriaThirty-Four: Types of VouchersThirty-Five: The Subsidiary Accounts: Deposit Account, Advances, Remittances, and ImprestThirty-Six: Office of the Auditor-General for the FederationThirty-Seven: Internal AuditThirty- Eight: Pension and Gratuities in the Public ServiceThirty -Nine: State and Local government AccountingForty: Accounting for Tertiary InstitutionsForty-One: Accounting for Tertiary Institutions


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Product Details
  • ISBN-13: 9789785661316
  • Publisher: Safari Books
  • Publisher Imprint: Safari Books
  • Height: 254 mm
  • No of Pages: 816
  • Series Title: Volume 1
  • Weight: 1581 gr
  • ISBN-10: 9785661318
  • Publisher Date: 10 Nov 2019
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Spine Width: 41 mm
  • Width: 203 mm


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