Financial management for water utilities : principles of finance, accounting, and management controls (Record no. 49279)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05377 a2200169 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781583218594 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 363.610681 |
| Item number | BUI |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bui, Ann T. Ed. |
| 245 ## - TITLE STATEMENT | |
| Title | Financial management for water utilities : principles of finance, accounting, and management controls |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Denver |
| Name of publisher, distributor, etc | American Water Works Association |
| Date of publication, distribution, etc | 2012 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xviii,288p. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | CONTENTS<br/>Tables xi<br/>Figures xiii<br/>Preface xv<br/>Acknowledgments xvii<br/>Part 1. Water Utility Financial Management Overview <br/>1. What Is Financial Management? 3<br/>Functional Responsibilities Included Under Financial Management <br/>Authoritative Standards for the Functional Responsibilities <br/>Industry Guidelines<br/>Book Organization<br/>2. Water Utility Industry Description 11<br/>Implications of Ownership <br/>Environmental Regulation <br/>3. The Functions of Financial Management 17<br/>The Financial Management Cycle <br/>Cash Management <br/>Measuring Financial Performance <br/>Resource Acquisition, Inventory, and Insurance<br/>Internal Control <br/>Part 2. Financial Accounting Overview <br/>4. Financial Planning and Control 33<br/>Financial Planning Process <br/>Financial Control Process <br/>Presentation of Annual Financing Plans <br/>Summary <br/>5. Accounting 41<br/>Accounting Functions <br/>Designing the Accounting System <br/>When to Record Transactions: Accrual Versus Cash Accounting <br/>How to Record: Double-Entry Bookkeeping <br/>Governmental Water Utilities <br/>Organizing the Office <br/>6. Reporting of Accounting Information 55<br/>Criteria for Good Reports <br/>Reports for Different Users and Purposes <br/>Part 3. Financial Reports <br/>7. Budgeting 67<br/>Information Content <br/>Frequency of Reporting <br/>General Budget Development <br/>Elements of Budget Reporting <br/>Relevance, Accuracy, and Timing of Interim Budget Reporting <br/>8. Financial Statement Reports 83<br/>Guidelines for Reporting: Financial Statement Standards <br/>Reports of Private Water Utilities <br/>Reports of Governmental Water Utilities <br/><br/><br/><br/><br/><br/>Other Financial Statement Reporting <br/>9. Rate and Regulatory Reports 101<br/>Goals -- Rate Process <br/>Test Period<br/>Rate Case <br/>Rate Base, Cost of Service, and Cost of Capital <br/>Reporting <br/>Part 4. Accounting Cycle Implementation and Management <br/>10. Revenue and Rates 111 <br/>Operating Revenues <br/>Operating Revenue Accounts <br/>Projecting Operating Revenues <br/>Applying the Rate Schedules <br/>Monitoring Revenues <br/>11. Operation and Maintenance Expenses 127<br/>Nature and Classification <br/>Planning <br/>Source-of-Supply and Pumping Expenses <br/>Water Treatment Expenses <br/>Transmission and Distribution Expense<br/>Billing and Customer Relations <br/>Administrative and General <br/>Centrally Provided Services <br/>Controlling Operation and Maintenance Expenses <br/>Summary of Planning Operation and Maintenance Expenses <br/>12. Capital Assets 149<br/>Nature and Significance of Depreciation <br/>Differences Between Private and Governmental Utilities <br/>Definitions and Concepts <br/>Determining Depreciation Expense <br/>Selecting a Depreciation Formula<br/>Methods of Applying Depreciation Formulas <br/>Reevaluating the Adequacy of Periodic Depreciation Charges <br/>Determining Amortization Expense -- Depreciation Expense for Income Tax <br/>13. General and Income Taxes 171<br/>Types and Descriptions of Taxes <br/>Accounting for General Taxes<br/>Anticipating Tax Implications <br/>Estimating Taxes <br/>Summary <br/>14. Capital Improvement Programs 181<br/>The Capital Expenditures Budget <br/>Sources of Funding <br/>Capital Project Construction <br/>Recording of Capital Improvement Spending <br/>Construction Costs <br/>Accounting for Different Funding Sources <br/>Accounting for Retirement Units of Property <br/>Comparing Budgeted and Actual Expenditures <br/>Continuing Property Records <br/>15. Current and Other Assets 205<br/>Liquid Assets <br/>Receivables<br/>Materials and Supplies <br/>Restricted Assets <br/>Deferred Charges <br/>16. Liabilities and Other Credits 239<br/>Differences Between Private and Governmental Utilities<br/>Current and Long-Term Differences <br/>Definitions of Key Liabilities <br/>Definitions of Other Credits <br/>Chart of Accounts <br/>Controlling and Monitoring Current and Accrued Liabilities <br/>Types of Financial Reports <br/>17. Equity, Capital, and Financial Ratios 249<br/>Differences Between Private and Governmental Water Utilities <br/>Retained Earnings/Fund Net Assets <br/>Appropriated Retained Earnings/Restricted Net Assets <br/>Contributed Assets <br/>Requirements From Governing Authorities <br/>Tools for Evaluating Utility Financial Position and Operations <br/>Ratio Analysis <br/>Part 5. Financial Management Functions <br/>18. Financing 261<br/>Financing Water Utility Operations <br/>19. Audits 267<br/>Financial Audits <br/>Operational, Management and Other Audits <br/>Summary <br/>20. Internal Controls 271<br/>Internal Control Components <br/>A More In-Depth Look at Fraud <br/>Evaluating and Communicating Identified Deficiencies <br/>Guidance for Regulators and Elected Officials <br/>Summary -- Acknowledgments <br/>Sources and Suggested Reading 287<br/>Index 289<br/>Appendices on CD <br/>A. Suggested System of Accounts for Class A Water Utilities <br/>B. Sample Private Utility Annual Report <br/>C. Sample Governmental Utility Annual Report <br/>D. Sample Interim Financial Reports<br/>E. Sample Policy Statements.<br/> |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 60178 |
| 890 ## - Country | |
| Country | USA |
| 891 ## - Topic | |
| Topic | General |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Withdrawn status | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Barcode | Date last seen | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | General | CEPT Library | CEPT Library | Reference | 26/12/2018 | amazon.in | 11280.00 | 363.610681 BUI | 019351 | 05/01/2019 | 11280.00 | 04/05/2018 | Reference Books |