Full Description

This paper is one of four papers based on the AWWA publication, Water Utility Accounting. This paper provides an introduction and overview of the contents of the book. Substantially reorganized from the previous edition, this third edition follows generally the accounting cycle concept of budgeting, recording, and reporting. In addition, the text explores the finance, audit and information systems functions which, together with the accounting function, comprise the major activities generally associated with financial management of water utilities. A table compares government-owned water utilities to investor-owned water utilities in a number of areas: chart of accounts, water rates, financing, taxes, and organization. A chapter-by-chapter overview of the book is offered. Water Utility Accounting is AWWA publication order number 10007.

Product Details

Published: 01/01/1991 ISBN(s): 089867591X Number of Pages: 11File Size: 1 file , 480 KB