Università Roma Tre

Module I – Introduction
1. the nature of public sector accounting;
2. public sector accounting;
3. economy, efficiency and effectiveness.
Module II – Management accounting
1. planning and control;
2. the role of management accounting;
3. management accounting and planning;
4. management accounting and control;
5. the annual revenue budget;
6. line-item budgeting and programme budgeting;
7. budget preparation.
Module III – Financial accounting
1.accounting theory;
2. accounting theory and public sector organisations;
3. stewardship and accountability;
4. objectives in public sector accounting theory;
5. the reporting unit;
6. accounting policy-making;
7. different accrual accounting policies;
8. the major techniques of financial accounting;
9. budgetary accounting;
10. cash accounting;
11. accruals accounting;
12. annual reports and accounts;
13. accounting uniformity;
14. performance measurement.
Module IV – Auditing
1. the nature of external audit;
2. the nature of internal audit;
3. economy and efficiency audit;
4. effectiveness audit;
5. performance indicators.

R. Jones, N. Pendlebury – Public sector accounting. Pearson Education, 2000. It could be excluded: from pag. 48 to 57; from pag. 69 to 124; from pag. 185 to 207; from pag. 233 to 245.