| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| 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 - demonstrated an understanding by describing the nature, role and environment of the public sector. Identified the key components of the format of public sector accounting and reporting. Identified and described the concepts of accountability in the public sector. Analysed financial statements for the State and Local Government sectors in Western Australia. |
| 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: | Local Government Accounting Directions. W. A. Financial Administration and Audit Act, Regulations and Treasurer's Instructions. McCarrey Report, Volume One. |
| Unit Texts: | Funnell, W. and Cooper, K. (1998). Public Sector Accounting and Accountability in Australia. NSW Press (PSA). 1998 Accounting Handbook, Volume 1, Prentice Hall. |
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| Unit Assessment Breakdown: | Major Assignment - Part A and B (20% each) 40%. Research presentation of chosen topic 10%. End of Semester Examination 50%. This is done by grade/mark assessment. |
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 2 | Y | | | |
