REV 3602 Public Sector Accounting and Budgeting
The course aims at providing insight and familiarity with general principles of good financial planning, management and performance assessment in the public sector. On completion of the course he students should understand the structure of the municipal and state accounting system, and how this works in practice.
Students should know and understand public management and public budget work, so that they are able to set up accounts and budgets in the public sector, and make simple analyses.
Students will also be able to see the public sector in an economic perspective, and to reflect on public sector targets compared with the private sector.
1.General Principles of Accounting
- Control and management understanding
- Basic accounting theory
- Accounting principles and valuation rules
2. Municipality Accounts
- The municipal financial statements
- The financial statements (operations / investment / balance)
- Analysis of financial statements
3. Government Accounts
- Accounting and Financial Management in the Government
- Financial Regulations; Finance Dept.
- Grant Regulations: Finance Dept
- Local planning / business planning
- Budgeting Process
- Budget and accounting reports
Kurset gjennomføres med forelesninger over ett semester med 36 kurstimer.
Anbefalt tidsbruk for studenter:
Deltakelse i undervisning
Forberedelse til forelesning/litteratur
Anbefalt tidsbruk totalt
There are 36 hours of lectures through the semester for full time students:
Recommended use of hours for students:
Participation in class
Preparation for lectures/reading literature
Total recommended use of hours
Higher Education Entrance Qualification
There are no prerequisites, but it is an advantage if you are familiar with the public sector, recognizing the accounting principles in the private sector.
|Exam category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination every semester
|Form of assessment:||Written submission|
|Support materials:|| |
|Resit:||Examination every semester|
|Workload activity||Duration||Type of duration||Comment student effort|
|Prepare for teaching||40||Hour(s)|
|Group work / Assignments||70||Hour(s)|
|Workload activity:||Prepare for teaching|
|Workload activity:||Group work / Assignments|
|Workload activity:||Self study|
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 5 ECTS credit corresponds to a workload of at least 135 hours.