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ACC 451 Public Sector Accounting

400 levelManagement & Administration10 topics

ACC 451 covers 10 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Nature and objectives of government accounting
  2. Basis of accounting in the public sector (cash vs accrual)
  3. Sources of government revenue and the budget
  4. The Consolidated Revenue Fund and public funds
  5. Treasury cash management and vote books
  6. Preparation of government financial statements
  7. IPSAS and public sector reporting standards
  8. Fund accounting and heads of expenditure
  9. Auditing in the public sector and the Auditor-General
  10. Accountability, transparency and public financial management

A sample from this course

One topic, as StudyPath teaches it.

Nature and objectives of government accounting

The nature and objectives of government accounting focus on how public funds are recorded, controlled, reported, and used in line with law and public policy. For examinations, you must master why government accounting differs from private sector accounting, especially its emphasis on stewardship, accountability, budgetary control, and service to the public rather than profit.

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