Public Sector Accounting In this course, students are introduced to the public sector (governmental)

Description

: Public Sector Accounting In this course, students are introduced to the public sector (governmental) aspect of accounting, both at the central and local levels. The course focuses on the public sector environments, how they are managed using budgeting, budgetary accounting, budgetary reporting, their financial reporting, auditing and the measurement of their performance. It also introduces student to public procurement, accountability practices of NGOs and discusses the key issues central to the theoretical developments in the public sector, including empirical evidence, emphasizing public-private relationships.