This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...

Introduction -- Tooke's contributions -- Tooke's approach to value and distribution -- On Tooke's explanation of agricultural price movements -- An explanation of general price movements -- The monetary thought of the pre-banking school Tooke, 1819-1838 -- The monetary thought of the banking...

1. Introduction -- 2. Tooke's contributions -- 3. Tooke's approach to value and distribution -- 4. On Tooke's explanation of agricultural price movements -- 5. An explanation of general price movements -- 6. The monetary thought of the pre-banking school Tooke, 1819-1838 -- 7. The monetary...