This book, completion of Accounting institutions book, addresses a topic of interest for those who are entrenched in public institutions accounting field, such as students or practitioners.
The work is dense, structured on the same 12 chapters presented in the theoretical book and aims to exemplify many problems, case studies and finally even a large accounting monograph in the field of healthcare institutions.
Accounting issues concern funding, financing and results, fixed assets, inventories, others, treasury, revenue and expenditure accounting closing work and last but not least, sheet accounts, extremely important.
The paper as a whole, is extremely laborious, the practice of trying to fill the theoretical and clarify all the unknowns. Each chapter brings together the practical issues relevant to the topic in question, legal, tax, financial.