PUBLIC SECTOR FINANCIAL ACCOUNTING AND ACCOUNTABILITY
ACC3PAA
Not currently offered
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.
School: La Trobe Business School (Pre 2022)
Credit points: 15
Subject Co-ordinator:
Available to Study Abroad/Exchange Students: Yes
Subject year level: Year Level 3 - UG
Available as Elective: No
Learning Activities: N/A
Capstone subject: No
Subject particulars
Subject rules
Prerequisites: ACC1AMD AND (ECO1DSM OR ECO1IMI)
Co-requisites: N/A
Incompatible subjects: ACC3AAP
Equivalent subjects: N/A
Quota Management Strategy: N/A
Quota-conditions or rules: N/A
Special conditions: N/A
Minimum credit point requirement: N/A
Assumed knowledge: N/A
Learning resources
N/A
Resource Type: Other resource
Resource Requirement: Prereading
Author: Various journal articles, standards and case studies
Year: N/A
Edition/Volume: N/A
Publisher: N/A
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Career Ready
Career-focused: No
Work-based learning: No
Self sourced or Uni sourced: N/A
Entire subject or partial subject: N/A
Total hours/days required: N/A
Location of WBL activity (region): N/A
WBL addtional requirements: N/A