This is one of the only books available that addresses financial and managerial accounting within the framework of the three major areas of the public sector. Clear and comprehensive, Finkler's unique and accessible text provides the fundamentals of financial management for those who lack a financial background so that readers can access and apply financial information more effectively. Details the many aspects of strategic and budgetary planning. Outlines the processes involved in implementing and controlling results. Features aspects of accounting unique for Health Care, not-for-profit organizations and state and local governments. Explains balance sheets, operating and cash flow statements. Provides basic foundation for financial analysis. For managers and policy-makers in public service organizations who want to make more efficient use of their organization's financial information.

Finkler provides a solid foundation in accounting and finance for policy makers and managers of government, health care, and not-for-profit organizations.

• Managerial accounting and key concepts of finance are covered first followed by financial accounting-all with a focus on public sector organizations.
• New—Increased emphasis on the government sector and on the use of . Excel for Time Value of Money calculations, both within the chapters and in the assignment material.
• New— Timely material such as Sarbanes Oxley, additional case studies, new Excel templates, and a substantially expanded ancillary package are highlights of the revision.

Dr. Steven A. Finkler is Professor of Public and Health Administration, Accounting, and Financial Management at New York University's (NYU) Robert F Wagner Graduate School of Public Service (NYU/Wagner). At NYU/Wagner he heads the specialization in health services financial management. An award-winning teacher and author, Dr. Finkler is engaged in a variety of research topics in the areas of economics and accounting.

Among his publications are sixteen books, several of which are Finance and Accounting for Nonfinancial Managers, third Edition, (2003), Budgeting Concepts for Nurse Managers, third Edition, (2001), and Cost Accounting for Health Care Organizations, second Edition, (with David Ward, 1999.). He has also published more than 200 articles in many journals, including Health Services Research, the Journal of Public Policy and Management, and Healthcare Financial Management.

He received a Bachelor of Science degree in Economics (dual major in Accounting and Finance) and Master of Science degree in Accounting from the Wharton School at the University of Pennsylvania. His Master's degree in Economics and Doctorate in Business Administration were awarded by Stanford University.

Dr. Finkler, who is also a Certified Public Accountant, worked for several years as an auditor with Ernst and Young and was on the faculty of the Wharton School before joining NYU. He is a member of the Executive Board of the International Society for Research in Healthcare Financial Management, the Editorial Board of Health Care Management Review, and the Board of Governors of Daughters of Israel Geriatric Center. He served as Editor of Hospital Cost Management and Accounting for 12 years, and is a past member of the National Advisory Council for Nursing Research at the National Institutes of Health (NIH). He consults extensively, both around the country and abroad.

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