acc3paa public sector accounting
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-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 |
Graduate capabilities & intended learning outcomes
01. Describe the nature and need for the framework for public sector accounting, and financial reporting in the public sector
- Activities:
- Lecture and tutorials
02. Describe and discuss the systems of public sector accountability and the dynamics of these systems
- Activities:
- Lecture and tutorials
03. Discuss recent reforms to accounting in the public sector and their effects
- Activities:
- Lecture and tutorials
04. Review literature, collect data and write a short report on a public sector issue
- Activities:
- Lecture and tutorials
05. Read, summarise and present an academic article in class
- Activities:
- Lecture and tutorials
Subject options
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