|| AC33210 |
|| PUBLIC SECTOR ACCOUNTING AND FINANCIAL MANAGEMENT |
|| 2007/2008 |
|| Ms Jennifer R Lane |
|| Semester 2 |
|| Dr Teerooven Soobaroyen |
|| AC10210 , AC10710 |
|| AC32920 , AC33120 |
| Course delivery
|| Lecture || 12 Hours. |
|| Seminars / Tutorials || 3 Hours. |
|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 outcomesOn 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.
The module analyses the reporting and financial management implications of recent public sector reforms.
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
internal charging and pricing
outsourcing, partnership and PFI
** Essential Reading
Jones, R & Pendlebury, M Public Sector Accounting
5th edition. Prentice Hall
** Recommended Text
Coombs, H M & Jenkins, D E Public Sector Financial Management
3rd edition. Thompson
This module is at CQFW Level 6