!Public Sector/NHS
This bundle uses the evolution of UK Government policy to explore public expenditure and the rationale for controlling its growth. It explores theories to explain growth in public expenditure, before looking at trends in UK public spending and how it is
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This bundle revises government deficits and debt before looking at the balance of funding review and the Lyons report. It then explores the instruments of government borrowing, and the economic impact of that borrowing.
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This bundle starts off with a broad revision of grant funding in public services before examining each of the four main areas to consider. Grant funding in Local Government is explored, followed by grant funding in the NHS. EU Structural funds are exami
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This bundle begins with a broad revision of charging before exploring charging in Local Government and in the NHS in more detail. The bundle continues with e-slices on the rationale for charging for public services, and good practice in setting charges.
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This bundle explores capital markets and leasing, before looking at money markets (both discount and parallel) in detail. It goes on to explain how the Private Finance Initiative (PFI) has developed and the rationale for entering PFI agreements. Finally
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This bundle begins with a broad revision of borrowing in public services before examining Local Government and NHS borrowing in more detail. The CIPFA Code of Practice for Treasury Management in Public Services is then outlined, and finally treasury mana
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This bundle begins with an outline of what constitutes public services, before examining the source of their funding. The purpose of financial reporting in public services is examined, before outlining the underlying accounting policies for public servic
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This bundle looks at accounting regulation in Public Services, and the concepts of going concern and stewardship. It progresses to explore what accounting standards are applicable to Public Services, and which are applicable to charities and the educatio
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This bundle focuses exclusively on Central Government accounting within the UK. It begins with an introduction to Central Government Accounts, before exploring fixed assets and accounting for fixed assets within the Central Government context. Depreciat
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This bundle begins with an introduction to the rationale underpinning consolidation in public services before exploring how to comply with FRS2 and FRS9. The practicalities of consolidating under FRS9 are explained before finally outlining the accounting
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This bundle focuses on the format and production of UK Central Government accounts. It begins with the format of the operating statements and balance sheets for supply financed organisations, before moving onto to income and expenditure account statement
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This bundle begins with an introduction to accounting in the NHS, before exploring capital accounting in detail. Fixed asset accounting is introduced; impairment is explored, before moving onto adjustments required in NHS Trusts and PCTs. Finally the co
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This bundle begins with an introduction to the accounting statements for Primary Care Trusts (PCTs) before explaining how to prepare operating statements, including accounting for provisions and impairments.PCT cash flow statements are then outlined. Fin
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This bundle begins with an introduction to Local Government expenditure and finance, before focusing on capital accounting. Fixed asset disclosures, purchases, revaluations and disposals are explored, together with depreciation, interest and minimum reve
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This bundle begins with a broad revision of Local Government Cash Flows before looking at the statement in detail. Note 1 to the statement is explained, with minimum revenue provision, depreciation, interest, working capital, and finally the capital tran
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This bundle explores how to prepare statements of total recognised gains and losses across public services organisations, covering Las, the NHS, and Central Government. Local Authority Pensions under FRS17 are then explored seperately. Finally, the impor
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This bundle begins with abroad revision of corporate governance in public services before giving the background to corporate governance through developments in the private sector. It examines the Cadbury Committee, Greenbury Code, and Hampel Committee, b
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This bundle begins with a broad revision of the issue of accountability in public services, before looking at types of accountability and how accountability has developed with the role of audit and inspection. It then goes on to explore how to demonstrat
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This bundle looks at the relationship between financial ratios and Value for Money in public services, before exploring the applicability of financial ratios to the public sector. It moves on to explain the statutory financial targets in NHS Trusts, PCTs
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This bundle begins with an introduction to the IASB framework for the preparation of financial statements, brfore exploring the treatment of Government grants (IAS20), and Investment property (IAS40). The bundle continues with an exploration of IAS23 wit
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