Public Sector Accounting

Lecturer: 

Professor Rowan Jones 

Module description

This course provides students who have an accounting background with an understanding of accounting in non-business contexts, particularly in relation to national, state and local governments. The course deals with performance measurement, budgeting, financial accounting and reporting, and auditing

Learning outcomes

Upon successful completion of this course, the student should have, in a governmental context, the following:

• The ability to understand the issues involved in measuring performance: in management accounting, financial accounting and reporting, and auditing.
• The ability to describe and evaluate critically traditional budgeting, programme structures and zero-base reviews.
• The ability to describe and evaluate critically budgetary accounting, and accrual accounting.
• The ability to evaluate critically the concepts of audit independence and value for money auditing.