• Semester 2 (External)

Synopsis

Developments in Public Sector Accounting across Australia have created
a  demand for public sector employees to acquire knowledge and  skills
necessary to deal with emerging legislation and its implications.

This  unit focuses on government accounting and introduces the various
changes affecting accounting and budgetary techniques utilised in  the
public  sector. Throughout this unit students will be exposed  to  the
procedures   and   legislative   framework   underpinning   government
accounting,  including  the  cash  accounting  and  emerging   accrual
accounting  concepts as they affect the public sector.  Public  Sector
budgetary,  auditing  and financial reporting concepts  and  practices
will be explored and discussed.