SHE level 2 SCQF credit points 20 ECTS credit points 10 Module code M2N425774 Module Leader School Glasgow School for Business and Society Subject Finance and Accounting Trimester A (September start)
Summary of content The aim of this module is to develop the students understanding of the differing accounting and auditing requirements of the major public sector organisations in the UK and Scotland. The course will study sources of funding and the distribution of finance for the major elements of the public sector central government, local government and the NHS. Practical examples and financial statement preparation will illustrate the technical accounting issues involved. The course will also consider the impact of current developments and changes in legislation upon public sector services.
Module details Syllabus arrow_forward INTRODUCTION TO THE PUBLIC SECTOR- Financial reporting and accountability in the public sector. Government Funding. Users of Accounts/Needs of Users
Learning outcomes arrow_forward On successful completion of this module, the student should be able to:
Teaching / learning strategy arrow_forward The theoretical concepts and practical applications of the subject will be taught in lectures and seminars. Teaching and learning will comprise 2 x 1 hour lectures and 1 x 1 hour seminar per week. Students will be introduced to theoretical concepts, principles and issues through lectures. Seminars will enable the students to deal with pre-set discussion and practical questions, will be staff facilitated and will be contextualised to relate the student groups to particular public sector organisations. The purpose of the seminars is to reinforce and extend individual and group learning from the foundations provided by the lectures and to develop appropriate and transferable skills. Supplementary tutorial/clinic sessions may be programmed to deal with further identified needs of students. Understanding will be further developed through directed study using interactive problem solving exercises, self-assessment opportunities to monitor progress and weekly reading. Feedback strategy - aims Students will be provided with feedback on all forms of assessed work within three weeks of submission. They will also receive feedback on all contributions to the module. The feedback that they receive is designed to:
Transferrable skills arrow_forward By the end of this module students will have gained competence in the following key areas:
Module structure Activity Total hours Lectures 24.00 Seminars 12.00 Independent Learning 120.00 Assessment 44.00
Assessment methods Component Duration Weighting Threshold Description Course Work001 30 35 Case study 2000 words Exam002 2 70 35 Unseen examination
