Accounting in Public Administration (5cr)

Objective

The students know the basics of accounting in public administration, and how it differs from accounting in companies, mastering budget and business accounting. They can collect and process the information needed in financial decision-making and assist in planning within the public sector.

Content

The budgetary and accounting system of public corporations; specific questions of accounting in state, municipality, parish and municipal federation administration.

Qualifications

Basic knowledge and some professional studies in bookkeeping

Assessment criteria, satisfactory (1)

Assessment is based on knowledge, skills and competence in accordance with the National and European Qualifications Framework, Level 6. The assessment criteria for individual courses are given in an annex to the implementation plan of the course.