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Department of Accounting
Faculty of Business, Economics and Law

Subject title/subject code
Public Sector Accounting and Accountability

Subject Learning Guide

Semester One 2013

Melbourne Campus

Subject Coordinator: Dr Robert Ochoki Nyamori

ENQUIRIES
Dr Robert Ochoki Nyamori
Associate professor
La Trobe University
Victoria 3083
T 03 94791642
F 03 94792356
E:r.nyamori@latrobe.edu.au
SUBJECT DETAILS
GENERAL DETAILS
Subject Code:
ACC3PAA
Subject Title: Public Sector Accounting and Accountability
Public Sector Accounting and Accountability
Teaching Period:
Semester One
Location(s): Melbourne
Melbourne
Credit Points:
15
Mode:
Lecture and tutorials
Level: Third year

ENROLMENT REQUIREMENTS
Prerequisites:
ACC1AMD; ECO1IMI
Co-requisites:
None
Assumed Skills & Knowledge:
Reading, writing, healthy interest in public sector affairs
Special Study Requirements:
None

STAFF CONTACTS
Subject Coordinator:
Dr Robert Ochoki Nyamori
Email:
r.nyamori@latrobe.edu.au
Tel:1642
1642
Location:
Social Science Building SS129, Melbourne Campus
Instance Coordinator:
Dr Robert Ochoki Nyamori
Email:
r.nyamori@latrobe.edu.au
Tel:
1642
Location:
Social Science Building SS129, Melbourne Campus

SUBJECT DESCRIPTION
Students will explore the role of accounting and accountability in the Australian public sector. The subject covers the social and economic importance of the public sector in Australia; the obligations of governments to be accountable for the use of public funds; and the ways in which governments account for the use of resources in implementing social and economic policies. Specific issues covered include the role of the Auditor-General in the accountability process, the measurement and reporting of public sector assets and liabilities, the shift from cash to accrual accounting and the legal and accounting standard requirements of financial reporting in the public sector.

SUBJECT INTENDED



References: Academic Integrity Procedures (2010, p. 1 of 6) Academic misconduct includes poor referencing, plagiarism, copying and cheating

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