ACC525 Financial Accountability in the Public Sector (8)

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.

No offerings have been identified for this subject in 2019.
Continuing students should consult the SAL for current offering details. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Subject Information
Grading System
One session
School of Accounting and Finance
Enrolment restrictions
Postgraduate Students
Assumed Knowledge

Some exposure or knowledge of the public.

Learning Outcomes
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.
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.
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.