Open University

Developing and Implementing European Public Sector Accounting Modules, Independent project

Tampere University

Extent

5 cr

Course dates

29.8.2022- 29.4.2023

Application period

3.8.2022-20.2.2023

Fees

75,00 € (15 €/cr)

Campus

City Centre Campus

City

Tampere

Faculty or school

Faculty of Management and Business

Language of instruction

English

Code

HAL.JUTA.312

Study fields

Society

Mode of study

Independent studies

Study level

Advanced studies

Completion of studies

HAL.JUTA.312 Developing and Implementing European Public Sector Accounting Modules 5 op, verkko-opetus periodeissa I-IV. Luentoja Tampereen yliopiston keskustakampuksella syksyllä 2022. Lisäksi englanninkielinen verkkoalusta avoinna 29.4.2023 saakka Rostockin yliopistossa, alustalla luentotallenteita, jotka syventävät kurssin kirjallisuutta.

Suoritustavasta tulee sopia tarkemmin opettajan kanssa sen jälkeen kun opiskelija on ensin hyväksytty avoimen yliopiston hakulomakkeen kautta kurssille.

HAL.JUTA.313 -kurssin pakollinen edeltävä kurssi on HAL.JUTA.206 Julkisyhteisöjen kirjanpito ja tilinpäätös 5 op.

Developing and Implementing European Public Sector Accounting Modules, 5 cr

Code: HAL.JUTA.312

Language of instruction: English

Description

After performing the course the student understands the basics of public sector financial and budgetary accounting and their differences compared to corresponding accounting in enterprises (for-profit-organisations). Learning objectives include the elementary features and principles of public sector accounting. The students learn to know the conceptual Frameworks of public sector accounting. Learning objectives include, in addition, the following:
- the present regimes of public sector financial and budgetary accounting in Europe,
- the history, framework and content of the International Public Sector Accounting Standards of IFAC,
- the framework and content of the EPSAS standards (European Public Sector Accounting Standards) planned by the European Commission and Eurostat,
- the differences between the IPSAS and EPSAS standards, and
- the content and practices of consolidated book closures in the public sector.

This course is based on the DiEPSAm Erasmus+ project that developed an academic module for Bachelor or Master degree programmes that concentrates on European Public Sector Accounting.
The European Commission, authorizing Eurostat, aims to harmonize public sector accounting in Europe using European Public Sector Accounting Standards (IPSAS) as a basis of reference. As public sector accounting in Europe is currently very heterogenous, professionals and academics in Europe face tremendous challenges. In particular, there will be a large need for university graduates that are knowledgable in public sector accounting and that are aware of the differing public sector accounting regimes accross Europe. This course will fulfill these needs.
The link to the DiEPSAm project and learning site is:
www.wiwi.uni-rostock.de/en/diepsam/home

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