acc3paa public sector accounting
PUBLIC SECTOR FINANCIAL ACCOUNTING AND ACCOUNTABILITY
ACC3PAA
2014
Credit points: 15
Subject outline
Students will explore the role of accounting and accountability in the Australian public sector. The subject covers the social and economic importance of the public sector in Australia; the obligations of governments to be accountable for the use of public funds; and the ways in which governments account for the use of resources in implementing social and economic policies. Specific issues covered include the role of the Auditor-General in the accountability process, the measurement and reporting of public sector assets and liabilities, the shift from cash to accrual accounting and the legal and accounting standard requirements of financial reporting in the public sector.
FacultyFaculty of Business, Economics and Law
Credit points15
Subject Co-ordinatorRobert Nyamori
Available to Study Abroad StudentsYes
Subject year levelYear Level 3 - UG
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites ACC1AMD and ECO1IMI or ECO1DSM
Co-requisitesN/A
Incompatible subjects ACC3AAP
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | N/A | Preliminary | Various journal articles, standards and case studies | N/A |
Subject options
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Melbourne, 2014, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorRobert Nyamori
Class requirements
Lecture
One 2.0 hours lecture per week and delivered via face-to-face.
Tutorial
One 1.0 hours tutorial per week and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| class participation and tutorial activities | totalling 1,000-words per student | 10 |
| one 2-hour final examination | 50 | |
| one group presentation | 10-minutes per student, two students per group | 15 |
| one group project | 1,500-words per student, three students per group | 25 |