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

Programme/Approved Electives for 2024/25

Available as a Free Standing Elective

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.

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