This book provides an integrated approach to the study of public sector accounting. Preface, The Nature of Public Sector Accounting, Management Accounting, Management Accounting and Control, Budget Preparation, Program Budgeting, Zero-Base Budgeting, Investment Appraisal, Financial Accounting, Financial Accounting Theory, Financial Accounting Techniques, Capital Accounting, Financial Reporting and Performance Measurement, Auditing, Institutional and Legal Environment of Auditing, Economy and Efficiency and Effectiveness Auditing, Bibliography, Index.