Nations are concerned with preparing and implementing economic and social development policies to drive development for the benefit of their future and their people, adopting corrective policies, and addressing errors and obstacles that hinder sound development. It is crucial to move away from focusing on quantity over quality and from measuring success by the number of projects or the volume of investments without considering the quality of projects or the proper methods of investment distribution.

With the evolution of the concept of the budget, which has become a form of economic and social planning, the idea of purposeful management is embodied. The budget now details the financial uses related to the performance of government functions and its various agencies, and it also shows the sources of revenue needed to cover these expenses during a specific period. The government apparatus is the backbone of the state's political, economic, and social system, through which the state conducts its activities. Hence, the need to modernize government agencies has emerged, as the accounting system in a governmental administrative unit is the cornerstone.

The expansionary and increasing trend of public expenditures, both in volume and nature, and the corresponding increase in resources in terms of source diversity and the burden of taxation since the beginning of the twentieth century, especially during and after World War I and World War II, have attracted the attention of researchers and thinkers in economic sciences, including financial and accounting sciences. This is due to the significant impact this trend in public finance has had on the economic and living conditions of individuals in general.

Therefore, in this book, we have covered the main requirements needed by students at the university level and for scientific research. We have taken into account that its contents align with the prescribed university curricula, with a focus on modern approaches in this field.

The book consists of thirteen chapters within four parts:

• Part One: The Theoretical Framework of Governmental Accounting (Chapters 1-3), covering the scope, characteristics, and the state's general budget.
• Part Two: The Jordanian Governmental Accounting System (Chapters 4-7), discussing the legal framework, the public budget in Jordan, public revenues, and public expenditures.
• Part Three: Intermediate Off-Budget Accounts (Chapters 8-10), examining accounts for advances, trusts, and other intermediate accounts such as transferred cash and checks.
• Part Four: The Intellectual Framework for Governmental Control and Auditing (Chapters 11-13), which covers governmental control, government auditing standards, and e-government.

Additionally, the book includes numerous solved examples to support the theoretical presentation of the material, as well as many questions and exercises to meet the needs of the reader and researcher.

Weight: 0.88 kg
Dimensions: 17 x 24 cm
ISBN: 978-9957-12-290-4