The specific availability for this course is not currently known. If you would like to know if this course will be offered during your session, please contact us.
OBJECTIVESTo introduce students to the problems of accounting for public bodies, including budgeting and accounting concepts.
COURSE DESCRIPTIONPublic 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.
BIBLIOGRAPHYManual 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.
METHODOLOGYTheoretical classes, solving case studies and undertaking work in groups on a real life case (which is supervised) to be presented in class.
EVALUATIONContinuous assessment and a full exam at the end of the semester.
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