Session	Dates	Price
Fall Semester 2009 - Language and Electives	Late August - Mid December 2009	TBA
Academic Year 2009-2010 - Language and Electives	Late August 2009 - Late June 2010	TBA

Full Description

OBJECTIVES
To introduce students to the problems of accounting for public bodies, including budgeting and accounting concepts.

COURSE DESCRIPTION
Public accounting information. Accounting for economic wealth. The link between accounting for wealth and budgeting. Financing issues. Analysis of annual accounts of public bodies. Public auditing.

BIBLIOGRAPHY
Manual de Contabilidad Pública IGAE.- Plan General de Contabilidad Pública (1994). Comisión de Principios y Normas de Contabilidad Pública: Documentos 1 al 8, IGAE, Madrid 1994. AECA: Marco conceptual para la información financiera de las Administraciones Públicas. Documento nº 1 de la Comisión de Contabilidad y Administración del Sector Público, 2001. IFAC: Estudios del Sector Público, Ediciones del Instituto de Auditores Censores Jurados de Cuentas de España, Madrid 1999.

METHODOLOGY
Theoretical classes, solving case studies and undertaking work in groups on a real life case (which is supervised) to be presented in class.

EVALUATION
Continuous assessment and a full exam at the end of the semester.