BUSN7006 Public Sector Accounting and Reporting
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Graduate Coursework |
| Course Subject | Business |
| Offered in | Second Semester, 2010 and Second Semester, 2011 |
| Unit Value | 6 units |
| Course Description |
An examination of the role of government in Australia and its mechanisms for control over public expenditures and resources to insure greater efficiency and effectiveness in government activities, and of public sector accounting standards. It considers the public sector environment and how it differs from private markets - the role of externalities and accountability and recent reforms in public sector financial management. An examination of major issues in public sector financial management - use of cash and accrual accounting information systems; management of financial and physical assets including environmental and heritage considerations; marketisation of public sector activities; performance measurement issues for departments of state; management and performance of government business enterprises including privatisation issues; intergenerational equity issues flowing from an ageing population; public sector audits and roles of the Auditor General and accountability issues; role of the budget, the budget process and management, and cash and accrual budgeting systems. |
| Learning Outcomes |
By the end of this course, you are expected to have attained proficiency in the following areas
On completion of this course, you should also be able to: - develop inquiry, analytic and problem-solving abilities in identifying and analyzing issues in a logical manner; - develop information and computer literacy abilities in searching and organizing information, and in conducting research; - evaluate new ideas, respond to challenges, think and act critically and independently; - acquire the communication skills including academic writing and presentation of well-reasoned arguments; - appreciate the historical, cultural and economic context of knowledge through an understanding of past events and global issues; - develop the ability to learn through wide reading, research, discussion and collaboration with others. |
| Indicative Assessment |
Group Seminar Paper 30% Individual Research Paper 30% Final Examination 40% TOTAL 100% |
| Course Classification(s) | SpecialistSpecialist courses are designed for students having reached 'first degree' level of assumed knowledge, which provide for the acquisition of specialist skills; or 'second degree' and higher level of knowledge; or for transition to research training programs; or knowledge associated with professional accreditation. and TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses. |
| Areas of Interest | Accounting and Commerce |
| Eligibility | At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree |
|
Assumed Knowledge and Required Skills |
Economics I, Management Accounting & Company Accounting.
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| Prescribed Texts |
See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006
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| Preliminary Reading |
See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006
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| Programs | Master of Business and Master of Commerce |
| Other Information |
For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006
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| Academic Contact | See http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006 |
The information published on the Study at ANU 2010 website applies to the 2010 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2009 website.
