PUBLIC SECTOR ACCOUNTING

Lecturer: Johan Arifin. SE, M.Si an Mah!ui, SE., M.Si., A"

Cour#e $e#cri%tion
This course is design to assist students to became aware of the variety and complexity
of the financial and accounting arrangements existing in the not-for-profit entities (public
sector). After passing this subject the student should be able to:
) !dentify and explain the characteristics that distinguish governmental and not-for-profit
entities from for-profit entities
") #ontras and compare the objectives of financial reporting for not-for-profit entities and
for-profit entities
$) %xplain how management&s discussion and analysis' basic financial statements' and
re(uired supplementary information of not-for-profit entities relate to their
comprehensive annual financial reports
)) %xplain the different objectives' measurement focus' and basis of accounting of the
not-for-profit entities
Re&uire Te't(oo"#
) *owan +ones and ,aurice -endlebury ("...)' Public Sector Accounting' /
th
edition'
-rentice 0all. )RJ*
") 0enley. at all (11$)' Public Sector Accounting and Financial Control' )
th
edition'
#hapman and 0all' 2ondon. )+L*
$) !A! ("..))' 3tandar A4untansi 5euangan )SA,-IAI*
)) -ublic 3ector Accounting Articles
AGEN$A
.EE, T O P I C S C+APTER
!ntroduction of -ublic 3ector 6rgani7ation 2ecturer8Article
" ,anagement Accounting in -ublic 3ector *+-"' 02-$
$ ,anagement #ontrol 3ystems in -ublic 3ector *+-"
) -ublic 3ector 9udgeting *+-$' )' /
/ !nvestment Appraisal *+-:
: -erformance ,easurement *+-.
7 Review and Big Case Lecturer
; <inancial Accounting Theory *+-=
1 -ublic 3ector <inancial Accounting Techni(ue *+-;
. -ublic 3ector Accounting 3tandard 3A5-!A!
<inancial *eporting in -ublic 3ector *+-.
" !nstitutional and 2egal %nvironment of Auditing *+-
$ %conomy' %fficiency' and %ffectiveness Auditing *+-"
) Review and Big Case Lecturer
Grain/:
) #lass -articipation > -aper "/?
") @ui7' Ta4e 0ome' Attendance "/?
$) <inal %xam /.?
Johan Arifin, SE, M.Si P.!P" # Ci$%itiro &o. ' (og)a$arta *
th
+,oor e,-. /071#222333 or 4/3'0072'2/25