AC33210 - PUBLIC SECTOR ACCOUNTING

Module Identifier

AC33210

Module Title

PUBLIC SECTOR ACCOUNTING

Academic Year

2005/2006

Co-ordinator

Ms Jennifer R Lane

Semester

Semester 2

Pre-Requisite

AC10210 , AC10710

Co-Requisite

AC32920 , AC33120

Course delivery

Lecture

Seminars / Tutorials

Assessment

Assessment Type	Assessment Length/Details	Proportion
Semester Exam	1.5 Hours	60%
Semester Assessment	1,500 word report	40%
Supplementary Exam	2 Hours	100%

Learning outcomes

On successful completion of this module students should be able to:
Critically evaluate accountability and financial management issues relating to public sector organisations.

Discuss and evalute contemporary debates on the form and basis of public financial reporting.

Describe, explain and evaluate the financial accounting and reporting requirements of selected organisations.

Discuss and evalute the role of the private finance initiative and partnerships in public sector reform.

Evaluate the use of accounting information in a selected aspect of public sector change.

Brief description

The module analyses the reporting and financial management implications of recent public sector reforms.

Content

Introduction to concepts of the state, the public sector and not-for-profit sector
concepts of governance and stewardship
financial reporting and standards
other forms of external reporting
budgeting
internal charging and pricing
outsourcing, partnership and PFI

Module Skills

Reading Lists

Books
** Recommended Text
Coombs, H M & Jenkins, D E Public Sector Financial Management 3rd edition. Thomspon
** Essential Reading
Jones, R & Pendlebury, M Public Sector Accounting 5th edition. Prentice Hall

Notes

This module is at CQFW Level 6