Government and Not-for-Profit Accounting - 2016

Unit summary

ACG26

  • Level of Study: Undergraduate Level 2
  • Study load: 0.125 EFTSL
  • Delivery method: Web Dependent
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP2 , SP4
  • Assessment: Assignment 1 - 1000 words (15%) , Assignment 2 - 1500 words (30%) - Learn more

Unit provided by

or
2016 Fees
AUD$
Domestic 1,305.00
HECS 1,305.00
International 1,555.00

Explore the fundamentals of financial management in the public and not-for-profit sectors in Australia. As part of your study, you become familiar with the basic accounting procedures, reporting requirements, performance measurement and other finance-related functions which are carried out at all levels of government and in non-profit entities. You analyse the different levels of government in Australia and the relationships between them, including the administrative framework and levels of accountability in the government sector.

At the completion of this unit students will be able to:

  1. analyse the different levels of government in Australia and the relationships between them and explain the administrative framework and various levels of accountability in the government sector.
  2. discuss the reporting requirements of government departments, statutory authorities, and government owned or controlled business enterprises and identify and apply approved accounting standards to public sector reporting
  3. explain the issues relevant to performance measurement in the Public Sector and the measurement of efforts, services and accomplishments in Not For Profit organisations
  4. explain the roles and responsibilities of key government departments which influence the accounting and reporting functions of government
  5. discuss the impact of accounting issues specific to the non profit sector
  6. discuss the current issues in public sector financial management.
  • Assignment 1 — 1000 words (15%)
  • Assignment 2 — 1500 words (30%)
  • Assignment 3 — 2000 words (55%)

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Mandatory conditional prerequisites

You must either have successfully completed the following unit(s) before starting this unit, or currently be enrolled in the following unit(s) in a prior study period; or enrol in the following unit(s) to study prior to this unit:

Please note that your enrolment in this unit is conditional on successful completion of these prerequisite unit(s). If you study the prerequisite unit(s) in the study period immediately prior to studying this unit, your result for the prerequisite unit(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite unit(s) successfully you should not continue with your enrolment in this unit. If you are currently enrolled in the prerequisite unit(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this unit to give you time to re-attempt the prerequisite unit(s).

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

  • Broadband access
  • Other special requirement — Students will require Windows Vista, Windows 7 or higher. UniSA does not support Windows XP.

This unit addresses the following topics.

NumberTopic
1Government & NFP reporting environment
2Accountability in the Australian governement sector
3Public sector accounting and reporting issues
4Public sector income and expenditure - budgeting
5Public sector audit
6Management accounting in the public sector
7Performance management in public sector
8Special accounting issues for NFP organisations
9Financial reporting and audit issues for NFP organisations

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board

Online materials

  • Printable format materials
  • Resources and Links

This unit is an approved elective in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.
This unit does not have a prescribed textbook(s).

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