Public Sector Accounting and Reporting

This subject is not offered in 2016.

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.

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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: http://services.unimelb.edu.au/disability

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.

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.

You will be advised of prescribed texts by your lecturer.

This subject is not available as a breadth subject.

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.