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ACCTG 488

Selected Topics in Accounting

3 units

Fall 2019

Topics

  • Public-sector financial management
  • Canadian government
  • Public-sector accounting
  • Financial-management authority
  • Risk and internal controls
  • Government accountability
  • Internal and external audit
  • Value-for-money auditing
  • Budgeting
  • Strategic planning
  • Performance reporting
  • Not-for-profit entities

Readings

Fall 2018

Topics

  • Introduction and survey of the public sector environment
  • Our system of government in Canada
  • Public sector accounting and reporting (I)
  • Public sector accounting and reporting (II)
  • Government accountability – external audit, internal audit and the Public Accounts Committee
  • Risk and internal controls
  • Financial management authorities
  • Direct engagements – the value for money audit
  • Budgeting
  • Attend audit committee meeting *no evening class
  • Strategic planning and performance reporting
  • Not-for-profit entities
  • Articulate the unique characteristics of financial management in the public sector
  • Gain a high level understanding of key concepts in public sector accounting standards
  • Regular class will be replaced by observing the Audit Committee of the City of Edmonton. Details will
  • Government reporting entity (1)

Readings

Sources