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Public Sector Accounting and Reporting (IPSASs)
COURSE OVERVIEW
Overall Aim
Learning Outcomes
Level of Assesment
Examination Structure
COURSE SYLLABUS
Detailed Syllabus
UNIT 1 - INTRODUCTION TO PUBLIC SECTOR
Unit Overview
Lecture Notes
Lecture Slides
Lecture 1 - Introduction to Public Sector (1 video) (37:47)
UNIT 2 - BASES OF PUBLIC SECTOR ACCOUNTING
Lecture Notes
UNIT 3 - PRESENTATION OF FINANCIAL STATEMENTS (IPSAS 1)
Unit Overview
Lecture Notes
Lecture Slides (Lecture 1)
LECTURE 1 - Presentation of Financial Statements (IPSAS 1) (1video) (35:06)
LECTURE 2 - Overall Considerations (IPSAS 1) (1 video) (21:57)
Lecture Slides (Lecture 2)
LECTURE 3 - Structure & Content of Financial Statements (IPSAS 1) (1video) (13:49)
UNIT 4 - CASH FLOW STATEMENTS (IPSAS 2)
Unit Overview
Lecture Notes
Lecture Slides (Lecture 1 & 2)
LECTURE 1 - Introduction to Cash flow statements (IPSAS 2) (1 video) (6:05)
LECTURE 2 - Operating Activities (IPSAS 2) (1 video) (15:00)
LECTURE 3 - Investing & Financing Activities (1 video) (25:15)
LECTURE 4 - Solution to Kagaa Town Council (Activity 1) (34:35)
ASSIGNMENT
UNIT 5 - REVENUE FROM NON-EXCHANGE TRANSACTIONS (IPSAS 23)
Lecture Notes
Lecture 10 - Revenue from Non-exchange transactions - IPSAS 23 (1 video) (19:56)
UNIT 6 - IMPAIRMENT OF NON-CASH GENERATING ASSETS (IPSAS 21)
Lecture Notes
CPA(U) November 2016 Qn 4 - Depreciated Replacement Cost
CPA(U) June 2016 Qn 1 - Restoration Cost Approach
CPA(U) June 2016 1 - Service Units Approach
UNIT 7 - SERVICE CONCESSION ARRANGEMENTS (IPSAS 32)
Lecture Notes
UNIT 8 - BORROWING COSTS (IPSAS 5)
Lecture Notes
UNIT 9 - GENERAL GOVERNMENT SECTOR (IPSAS 22)
Lecture Notes
UNIT 10 - CONSOLIDATED FINANCIAL STATEMENTS (IPSAS 6)
Lecture Notes
UNIT 11 - FOREIGN TRANSACTIONS & ENTITIES (IPSAS 4)
Lecture Notes
UNIT 12 - REVENUE FROM EXCHANGE TRANSACTIONS (IPSAS 9)
Lecture Notes
UNIT 13- PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (IPSAS 24)
Lecture Notes
EXAM TYPE QUESTION - MASADA DISTRICT (MAY 2018)
EXAM TYPE QUESTION - MASADA DISTRICT (SOLUTION)
UNIT 14 - EVENTS AFTER REPORTING PERIOD (IPSAS 14)
Lecture Notes
UNIT 15 - INTANGIBLE ASSETS (IPSAS 31)
Lecture Notes
UNIT 16 - AGRICULTURE (IPSAS 27)
Lecture Notes
UNIT 17 - ACCOUNTING POLICIES, ESTIMATES & ERRORS (IPSAS 3)
Unit Overview
Lecture Notes
UNIT 18 - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (IPSAS 19)
Unit Overview
Lecture Notes
LINK TO LIVE LECTURE
Link to weekly live lecture
CPA(U) June 2016 Qn 1 - Restoration Cost Approach
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