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Aug 02, 2025
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POLS 5152 - Public Sector Cost Accounting
The purpose of this course is to train students as skilled managers of financial and economic resources in public sector organizations. This course provides techniques to control and analyze short run and long run cost behaviors of public sector organizations in line with their goals, outputs, and outcomes, such as cash and debt management. This course also introduces techniques to develop financial reports for financial decision making in public sector organizations, augmented by various financial ratio analyses.
Requisites:
Credit Hours: 3
Repeat/Retake Information: May not be retaken.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Students will be able to implement cost tracing and allocation in public sector organizations and apply an advanced cost allocation method such as Activity-based Costing.
- Students will be able to manage short run cash resources to maximize their efficiency.
- Students will be able to manage long run financial and capital assets based on debt management techniques subject to institutional/legal provisions.
- Students will be able to create and interpret financial reports such as balance sheets, activity statements, and cash flow statements.
- Students will be able to make financial decisions based on financial ratios developed based on the financial reports.
- Students will be able to use spreadsheets and apply mathematical formulas.
- Students will be able to analyze actual financial reports of public-sector organizations.
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