This course is not active. Please contact Department Chair for more information.
1. Governance and decision-making process
2. The planning and budgeting process
3. Government operating and capital budgets
4. Public sector accounting and reporting - Part 1
5. Public sector accounting and reporting - Part 2
6. Decision support
7. Auditing
Lectures and/or online.
| Quizzes and/or Assignments and/or Project | 30% |
| Midterm Examination | 30% |
| Final Examination | 40% |
| Total |
100% |
Students must write both the midterm examination and the final examination to obtain credit for the course.
To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, in-class tests, midterm exam and the final exam.
Students must write both the midterm examination and the final examination to obtain credit for the course.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
At the end of the course, the successful student should be able to:
1. Explain and understand typical authorities, governance and decision making, including stakeholders at all levels.
2. Explain and understand the planning and budgeting process and their components such as operating and capital budgets on an annual basis.
3. Prepare budgetary components for a program or division that will roll into a larger budget.
4. Prepare financial statements, notes and schedules for a public sector entity.
5. Demonstrate understanding of public sector accounting as a basis for reporting and the role of governments in this area.
6. Evaluate whether a government sponsored organization should be consolidated with its host governmental body.
7. Apply public sector GAAP to government transactions.
8. Use financial analysis and performance measurement techniques to assess the financial strength of public sector agencies and how this compares to for profit companies.
9. Describe the concept of public sector auditing and accountability to the stakeholders.
10. Analyse financial and internal controls in the public sector to identify weaknesses and recommend appropriate solutions.
11. Apply internal and external audit techniques in the public sector to assess value for money.
Textbook(s) and/or materials as approved by the department
Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.
Below are current transfer agreements from Douglas College to other institutions for the current course guidelines only. For a full list of transfer details and archived courses, please see the BC Transfer Guide.
| Institution | Transfer details for ACCT 4080 | |
|---|---|---|
| There are no applicable transfer credits for this course. | ||