Public Sector Accounting and Reporting

Subject ACCT90035 (2015)

Note: This is an archived Handbook entry from 2015.

Credit Points: 12.5
Level: 9 (Graduate/Postgraduate)
Dates & Locations:

This subject is not offered in 2015.

Time Commitment: Contact Hours: One three-hour seminar per week
Total Time Commitment:

Approximately 2.5 hours of personal study per hour of class is required to achieve a satisfactory level of performance.


Entry into the Master of Accounting; or ACCT90012 Corporate Reporting and ACCT90009 Strategic Cost Management.

Study Period Commencement:
Credit Points:
Semester 1, Semester 2
Semester 1, Semester 2
Corequisites: None
Recommended Background Knowledge:


Non Allowed Subjects:


Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support:


Melbourne Business School @ Berkeley Street
Level 4, 198 Berkeley Street
Telephone: +61 3 8344 1670

Subject Overview:

This subject will develop student’s knowledge of the theory and practice of public sector accounting, accountability and reporting. This subject will examine the regulatory framework and consider the role and application of accounting in the public sector.

Learning Outcomes:

On completion of this subject, students should be able to:

  • Discuss the nature and role of public sector accounting;
  • Apply accounting tools and methods to resolve issues faced by public sector and government agencies; and
  • Critically evaluate the role of accounting in the governance of public sector and government agencies.

  • Seminar participation (presentations, discussion) during the semester (10%)
  • 1,000 word group project proposal due mid-semester (10%)
  • 3,000 group project due end of the semester (30%)
  • Group project presentation (10%)
  • 2 hour end of semester exam (40%)

Note: Successful completion of this subject requires a pass (50%) in the end-of-semester examination.

Prescribed Texts:

You will be advised of prescribed texts by your lecturer.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

On successful completion of this subject, students should have improved the following generic skills:

  • Critical thinking, specifically in relation to the application of accounting in the public sector;
  • Problem solving skills, specifically in relation to the application of tools and methods to resolve issues faced by public sector and government agencies;
  • Application of theory and analysis to real-world contexts;
  • Oral and written communication skills; and
  • Collaborative learning and team work.
Related Course(s): Master of Accounting

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