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Study guide


Government and Not-for-Profit Accounting

Unit Coordinator: Jenny Marks

Study guide


Government and Not-for-Profit Accounting

© University of South Australia 2011





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Welcome Topic 1: Government and not-for-profit reporting environment Topic 2: Accountability in the Australian government sector Topics 3 & 4: Public sector accounting and reporting issues Topic 5: Public sector income and expenditure – budgeting Topic 6: Public sector audit Topic 7: Management accounting in the Public Sector Topic 8: Performance management in the Public Sector Topic 9: Specific accounting issues for not-for-profits Topic 10: Financial reporting and audit issues for not-for-profits




Dear Student Welcome to your studies in Government and Not-for-Profit Accounting. I trust that you will find the course interesting and useful.

The content of this course generally focuses on the accountability aspect of government, the roles of reporting agencies and the accounting and reporting process. An attempt is made to highlight the significant differences (and similarities) between accounting for the private and public sectors in Australia. The not-for-profit sector in Australia is becoming increasingly important and its particular accounting requirements have been overlooked for some time, but are now recognised as significant. Therefore we will be considering some of the issues of particular relevance to that sector.

This study guide provides details of the ten topics to be covered over the duration of the course. Details of suggested readings are provided, but you may choose or need to undertake more research, particularly for the assignment topics. Solutions are not provided for the topic questions, as they are intended more as a guide for your reading than for specific knowledge that you need to learn. This is an issues rather than a technical accounting course...