PCC Accountability Guide contents

1 Introduction and Legal Overview

2 Principles of Trust Funds: Accounting and Reporting

3 The Annual Report

4 Receipts and payments Accounting

5 Receipts and Payments Accounting Example

6 Accruals Accounting?

7 Financial Statements (Accruals Accounting)

8 Financial Statements (Accruals Accounting) Example

9 Moving between Receipts and Payments and Accruals Accounting

10 Group Consolidated Accounts and Annual Reports

11 Independent Examination

Acknowledgements

Index

Copyright