Public Sector Financial Management

3 credits · Undergraduate

(3 hrs Lecture) This course offers an overview of governmental units for accountants. The course deals with financial management concepts, methods, and standards used in the public sector. The focus is on the federal and provincial governments in Canada, although international issues are also covered. The course familiarizes students with planning, control, and reporting in government. Students learn to: prepare, review, and analyze government annual reports and budget documents; critically analyze public-sector performance information; review, evaluate, and/or recommend cost management and control practices in public-sector enterprises; and identify and manage risk. Requisite Courses: BUS-2003(3), BUS-3102(3), and BUS-3103(3), all with a minimum grade of C+ [prerequisite(s)]; and students must have met their university writing requirement with a minimum grade of C+ (or exemption) [prerequisite(s)].