Nagar panchayat hospital

Abstract

The case is targeted to discuss the importance of accounting information in decision making process. While this information is available in standardized formats in corporates, the local self-government accounting is quite different. In trying to look at the desirability of detailed accounting information and accounting treatment of notional expenses such as depreciation, one generally tends to ignore the form of organization, its source of finances, and the objectives of information dissemination. The case tries to highlight and sensitize the discussants to accounting concepts as applied to local self-governments