This report, published in 1991, is a guide to central government financial planning, control and reporting.
Government accounting (1991)
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This book is designed to explain public sector and central government accounting - what is accounted for and in which documents "it" can be found.
The emphasis is on central governrnent cash flows and reports, rather than on local authority, non-departmental public body (NDPB) or public corporation accounts.
However, the way in which the latter fit into the broad picture is explained.