ACC525 Financial Accountability in the Public Sector (8)

CSU Discipline Area: Accounting (ACCOU)

Duration: One session

Abstract:

The subject provides students with the knowledge and skills to manage effectively and efficiently the financial resources under their control. The focus of the subject is on management's use of accounting information to make effective financial decisions. Contemporary budgeting and financial systems within the student's organisation and the Public Sector in general are examined. There is an emphasis on analysis of financial and management accounting reports.

+ Subject Availability Modes and Locations

Session 2
Distance	Bathurst

Continuing students should consult the SAL for current offering details: ACC525

Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Enrolment restrictions:

Postgraduate Students

Objectives:

Upon successful completion of this subject, students should:

be able to explain the dimensions of contemporary concepts of financial accountability and how these impact upon management processes in the public sector;
be able to analyse financial and management accounting reports and provide judgement as to efficacy of financial management in an organisation;
be able to explain and critically evaluate the budgetary processes that operate within the public; and
be able to create and evaluate business plans and competently assemble and manage financial resources for the achievement of those plans.

Syllabus:

The subject will cover the following topics:

structure and role of the public sector in Australia;
public sector accountability framework;
business plans;
financial accounting concepts;
management accounting concepts;
budget processes.

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