ACC 225 – PUBLIC SECTOR ACCOUNTING

Goal:

To enable the student understand the nature and functions of public sector accounting and have a good knowledge
of the regulatory framework and procedures at all tiers of government.

GENERAL OBJECTIVES:
On completion of this module the students should be able to:
1.0 Understand the nature of accounting system in the public sector.
2.0 Know the difference between the private and public sector accounting.
3.0 Understand sources of government revenue and expenditure procedures.
4.0 Understand various budget techniques at all tiers of government.
5.0 Collect and collate information for, and prepare government financial statements.
6.0 Understand government financial control system