acc3paa public sector financial accounting and accountability
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.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinator
Available to Study Abroad/Exchange StudentsYes
Subject year levelYear Level 3 - UG
Available as ElectiveNo
Learning ActivitiesN/A
Capstone subjectNo
Subject particulars
Subject rules
PrerequisitesACC1AMD AND (ECO1DSM OR ECO1IMI)
Co-requisitesN/A
Incompatible subjectsACC3AAP
Equivalent subjectsN/A
Quota Management StrategyN/A
Quota-conditions or rulesN/A
Special conditionsN/A
Minimum credit point requirementN/A
Assumed knowledgeN/A
Learning resources
N/A
Resource TypeOther resource
Resource RequirementPrereading
AuthorVarious journal articles, standards and case studies
YearN/A
Edition/VolumeN/A
PublisherN/A
ISBNN/A
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Career Ready
Career-focusedNo
Work-based learningNo
Self sourced or Uni sourcedN/A
Entire subject or partial subjectN/A
Total hours/days requiredN/A
Location of WBL activity (region)N/A
WBL addtional requirementsN/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Subject options
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