Courses @ UNIRAZAK

This course is designed to expose students to concepts and practices of accounting in public sector together with the underlying legal provisions, rules and procedures. The coverage of the course includes environment of public sector accounting and major issues relating to management accounting and control, budgeting, financial accounting and reporting, performance measurement and auditing. Emphasis will be given to the Malaysian public sector. In addition, this course highlights the current developments in public sector accounting, including the Malaysian Public Sector Accounting Standards (MPSAS).

• Describe the components of public sector, importance of accountability in financial accounting and reporting, the statutory requirements related to financial provisions and the relationship.
• Apply suitable theories to classify revenues and expenditures in accordance with the procedures for vote accounting and construct the public accounts.
• Propose solution to major issues in the management accounting and control, budgeting, performance measurement and
  auditing of the public sector through numeracy skills.