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MAN-20127 - Module Specification
Keele Business School
Faculty of Humanities and Social Sciences

For academic year: 2024/25 Last Updated: 16 May 2024

MAN-20127 - Public Sector Accounting (UK)
Coordinator: Tracy Clewlow Room: DW 1.49 Tel: +44 1782 7 33107
Lecture Time: See Timetable...
Level: Level 5
Credits: 15
Study Hours: 150
School Office: 01782 733094

Programme/Approved Electives for 2024/25

None

Available as a Free Standing Elective

No

Co-requisites

None

Prerequisites

MAN-10015 Accounting Principles
MAN-10024 Financial Accounting

Barred Combinations

None

Description for 2024/25

The public sector and the not-for profit sector are significant employers in the UK (for example: local government, central government, the health service, police force, education sector, the armed forces). Accountants working in the public sector and in the not-for profit sector (charity) will need to be aware of their specific reporting requirements. This module will explore the similarities and differences in reporting requirements and reporting priorities between a Ltd or Plc company and a organisation in the public or charity sector.

Aims
Provide focus on the alternative targets (financial and other) and reporting requirements within the UK public sector such as local government, central government, the health service and the not-for-profit (charity) sector.

Intended Learning Outcomes

recognise the variation of reporting requirements for the public and not-for profit sectors.: 1,2
prepare financial statements for public sector organisations in line with International Financial Reporting Standards (IFRSs) and other specific reporting requirements.: 1,2
prepare financial statements for not-for-profit (charity) organisations in line with International Financial Reporting Standards (IFRSs) and other specific reporting requirements.: 1,2
evaluate the financial performance of organisations within both the UK public sector and charitable organisations.: 1

Study hours

Lecture 18 hours
Tutorial 6 hours
Private study 126 hours (to include reading, engagement with exercises, independent research and revision)

School Rules

MAN-20051 Intermediate Financial Accounting (currently studying) - this module is a co-requisite.

Description of Module Assessment

1: Unseen Exam weighted 60%
2 hour examination
Time constrained and invigilated exam. A range of both compulsory and choice questions. Questions may have both calculative and narrative elements.

2: Class Test weighted 40%
Computer based assessment (mid-term) - Online Exam
Mid-term Assessment - a 90 minute computer based test, time constrained and invigilated.

Please note that for the 2022/23 Academic Year programmes may be adapted to operate in accordance with a flexible, digital approach. This means that there may be some changes made to how modules are delivered and assessed. The latest information will be provided to you by your School in module handbooks. We endeavour to give you as much notice as possible of any changes and details about the circumstance in which changes are made to programmes can be found in the Student Agreement, available at: https://www.keele.ac.uk/student-terms-and-conditions/

Last Updated: 16 May 2024