Rating:
(5 reviews)
Author: Robert L. Bland
ISBN : 0873267133
New from $44.70
Format: PDF, EPUB
Download electronic versions of selected books Free A Budgeting Guide for Local Government for everyone book with Mediafire Link Download Link
This completely revised second edition provides a contemporary and strategic perspective on budgetingas it has evolved from an accounting function to a tool for introducing new management strategies and practices to local government.
Download latest books on mediafire and other links compilation Free A Budgeting Guide for Local Government (Municipal Management Series) [Paperback]
- Series: Municipal Management Series
- Paperback: 199 pages
- Publisher: Intl City County Management Assn; 2 edition (April 2007)
- Language: English
- ISBN-10: 0873267133
- ISBN-13: 978-0873267137
- Product Dimensions: 0.7 x 7.7 x 10.6 inches
- Shipping Weight: 1 pounds (View shipping rates and policies)
Free A Budgeting Guide for Local Government
This is the second edition of Bland's Budgeting Guide for Local Government. (There's now a third edition available from the ICMA. Unfortunately, being new there are no used copies available. If you can get a friend who's a member of the ICMA order it for you, you'll save some money.)
I've been working in the budgeting office of a local government for eight years. (Before that, finance, auditing, and private accounting.) I bought the book as part of my attempt to refocus on budgeting in general rather than how we do things at my job. Additionally, I'm considering entering a Ph.D. program in Public Affairs in the fall,. As such, I'm going throught the Public Budgeting Theory syllabus, part of the Foundations of Public Administration series of readings on the Public Administration Review and American Society of Public Adminstrator's web site.
The book does a good job of setting the stage and explaining the budget cycle in english. It's not too dry or pedantic. My issues with the book only come when the author moves away from budgeting and discusses Accounting and Financial Reporting (chapter 5 of 7). In this chapter, he makes a couple of statements that are incorrect. While the fields of budgeting and financial reporting have a lot in common, they are not the same.
First, he defines depreciation as the decrease in the value of fixed assets. While this may be true for non-accountants, there is a technical definition to depreciation which is not the same. Depreciation, to an accountant, has nothing to do with the value of the asset. Depreciation, to an accountant, is an allocation of the cost of an asset across the life of an asset.
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