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MORE ABOUT THIS BOOK
Main description:
It complements the accounts guides for non-executives published by the HFMA and the Audit Commission and supersedes the HFMA's 2004 guide 'Final Accounts Planning'. It was produced on the basis of the requirements for 2009/10 accounts. The guide recognises that producing annual accounts should not be viewed as a one-off exercise, but as the conclusion of a 12-month process and includes practical advice that will be invaluable throughout the year. The guide covers all aspects of accounts preparation and includes examples of the main financial statements for PCTs, NHS trusts and foundation trusts. Key issues relating to each note to the accounts are also considered.
Contents:
Introduction; Key players; Auditor's local evaluation/use of resources; Overview of the process; Inter NHS agreements; Process for approval and sign off of the annual accounts; Approach to Financial Reporting; Objectives; Pre-planning; Planning; Information and procedures; Resources; Responsibilities; Other sources of information; NHS charitable funds; If you use NHS Shared Business Services; If you use a local shared services provider; Team briefings, monitoring and review; External and internal audit; Testing and assurance; Working papers/procedure notes; Ledger processing; Ledger and reporting structures; Timetables; Monitoring and review; Annual report; Quality accounts; Signed statements; Letter of representation; Chapter 3 Timetables and procedures; Introduction; Organisation timetables; Format of the timetable; Annual accounts procedure notes; Intra NHS trading; Discretionary and non-discretionary expenditure; Primary care trust accounts; Operating cost statement; Statement of financial position; Statement of changes in taxpayers' equity; Cash flow statement; NHS Trust Accounts; Going concern assessment; NHS trust accounts; Statement of comprehensive income; Statement of financial position; Statement of changes in taxpayers' equity; Statement of cash flows; NHS Foundation Trust Accounts; NHS foundation trust accounts; Statement of comprehensive income; Statement of financial position; Statement of changes in taxpayers' equity; Statement of cash flows; Chapter 7 Notes to the Accounts; Shared notes; Notes specific to PCTs; Notes specific to NHS trusts; Notes specific to foundation trusts; Appendix 1: a year of transition 2009/10; Appendix 2: notes to the accounts.
PRODUCT DETAILS
Publisher: Healthcare Financial Management Association (HFMA)
Publication date: February, 2010
Pages: None
Weight: 652g
Availability: Not available (reason unspecified)
Subcategories: General Practice