Module Identifier

AC33210

Module Title

PUBLIC SECTOR ACCOUNTING AND FINANCIAL MANAGEMENT

Academic Year

2008/2009

Co-ordinator

Ms Jennifer R Lane

Semester

Semester 1

Co-Requisite

AC32920

Co-Requisite

AC33120

Pre-Requisite

AC10510

Pre-Requisite

AC10710

Course Delivery

Delivery Type	Delivery length / details
Lecture	12 Hours.
Seminars / Tutorials	3 Hours.

Assessment

Assessment Type	Assessment length / details	Proportion
Semester Assessment	1500 word report	40%
Semester Exam	1.5 Hours	60%
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

Reading List

General Text
This module will make extensive use of journal articles and web resources. References will be supplied during the module. Primo search Essential Reading
Jones, R & Pendlebury, M Public Sector Accounting 5th edition Prentice Hall Primo search Recommended Text
Coombs, H M & Jenkins, D E Public Sector Financial Management 3rd edition Thompson Primo search

Notes

This module is at CQFW Level 6