PUBLIC SECTOR ACCOUNTING

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Course Code: 
MBS 8207
Course Credit Units: 
4
Semester: 
Semester 2
Year of Study: 
Year 2
Undergraduate or Graduate Level: 
Graduate Level
Course Discipline: 
Course Description & Objectives: 

Training as an accountant in the public services could be the best move one can make after graduating, especially if one is  looking for a diverse, rewarding career which gives him/her the opportunity to make a real difference to people’s lives.One may work directly for an organization’s finance department, or be part of a division within that organization, or one may work within an accountancy firm supporting a number of public sector clients.  

Learning Outcomes: 

On completion of this course the student will be able to:

  • Outline the objectives of Financial Reporting
  • identify users and their interests
  • Discuss the public sector reporting framework.
  • Evaluate various accounting bases used in the public sector.
  • Prepare complete set of general purpose financial statements in the public sector.
  • Identify internationally recognised Public Expenditure and Accountability Assessment Instruments and assess the use of statistical financial reporting systems.
PUBLIC SECTOR ACCOUNTING
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