The book is suitable for all courses on public sector accounting, which is taught as a specialist option on accounting degrees, at both undergraduate and graduate level. Also suitable for students taking professional exams. BAAC 2nd/3rd year option in universities. CIPFA Part 1 Accounting. AAT NVQ Level 4 Public Sector Route. European Degree with PSA theory options.   This market-leading and firmly established textbook provides an introduction to the theory and practice of public sector accounting. It offers a comprehensive treatment of the subject drawing together accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing.