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21 - MUN - Municipality Services and Local Governance


MUN 505 - Local Government Accounting and Finance

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Course Description

This course examines accounting and financial management in public sector. The role and nature of public sector accounting, and the theories that underpin current accounting practices will be discussed. Literature will be drawn from a range of disciplines, including economics and public management as well as accounting and finance

Course Objectives

  • Understand the public sector environment
  • Understand accounting, financial management and auditing in the public sector
  • Understand the integrated management cycle – strategic planning; budgeting & resource allocation; operations and budget implementation; and monitoring and reporting
  • Analyse particular public sector accounting and reporting issues and practices