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 structure

Assessment methods