Book, Public Accounting 8/94[LS]

Language: Brazilian Portuguese. This text ranks among the rare works currently available on Public Accounting. The rarity of texts in this area alone justifies their publication. But it should be noted that the author is, recognized, an authority in this branch of Accounting Sciences, confirmed by the success of his professional activities in different spheres of the public sector and in university teaching. This book comprises two parts: an introductory part to Public Accounting, which deals with public budget concepts, budgetary principles, public revenue, public expenditure, tenders, expenditure commitment, advances. The second part deals with the theoretical development of Public Accounting, accounting regimes, asset variations, decentralization of public services. It also deals, in practical development, with analytical accounting, analytical bookkeeping practice, synthetic accounting, synthetic bookkeeping practice, chart of accounts. Finally, to assist subject teachers, it provides problems, questionnaires and suggestions for preparing practical work and organizing seminars.