| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Prerequisite(s): | 305229 (v.1) Accounting (External Reporting) 260 or any previous version
OR
305227 (v.1) Accounting for Business and Society 261 or any previous version
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| Syllabus: | Principles of government accounting entities. Accounting and budgeting for the general fund and special revenue funds and capital project funds of state and local governments. Financial reporting for government units. State and local government audits and performance measurements. |
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| Unit Outcomes: | On successful completion of this unit students will have- Understanding of the nature, role and environment of the public sector. Produced reports in the format of public sector accounting and reporting. Appreciated some of the major accounting and reporting problems of the public sector. Appreciated the concepts of accountability in the public sector. Become able to comment on financial reporting methods of the public sector in other western democracies. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | No prescribed references. |
| Unit Texts: | Funnell, W. and Cooper, K. (1998). Public Sector Accounting and Accountability in Australia. Sydney, University of New South Wales Press. |
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| Unit Assessment Breakdown: | Practical Assignment 20%, Theory Essay 30%, Final Examination 50%. This is done by grade/mark assessment. |
