COURSE OUTLINE ON PUBLIC SECTOR ACCOUNTING 1 (ACC 326 )

Course Title: Public Sector Accounting 1

Course Code: ACC 326

Units: 3 Units 

Credit Hours:  45 Hours

Goal: To give special attention to fund accounting principles, its legal basis and the specialized accounting concepts applicable in public sector financial management so as to enhance the student’s ability to develop, use, prepare statements and apply financial information data generated in government and government organizations.

GENERAL OBJECTIVES:

On completion of this course the student should be able to:

1.0 Understand the scope, objectives and Legal basis of Public Sector Accounting. 

2.0 Understand the Public Sector Accounting basis. 

3.0 Understand major professional pronouncements on, Public Sector Accounting system.

4.0 Understand the financial responsibilities, power and duties of government officers. 

5.0 Understand the sources and control of government funds and fund accounting system.

6.0 Understand the nature and control of public expenditure.

7.0 Understand Budget and Budgeting Control in the Public Sector.

CONTINUOUS ASSESSMENT STRUCTURE:

1. FIRST TEST                                10 MARKS

2. SECOND TEST                           10 MARKS

3. TEN QUIZ                                    10 MARKS

4. TEN ASSIGNMENTS                 20 MARKS

     TOTAL MARKS                       50 MARKS

 

YOUR CONTINOUS ASSESSMENT = YOUR TOTAL SCORE    X  40 MARKS

                                                                      TOTAL MARKS

NOTICE:

CONTINOUS ASSESSMENT  =  40 %

EXAMINATION                       =  60 %

TOTAL MARKS                          100%                                          

The LORD by wisdom founded the earth;

By understanding He established the heavens;

Wisdom is the principal thing;

Therefore get wisdom.

And in all your getting,

get understanding.

    

LECTURER-IN CHARGE: PATRIOT ODUNARO B. JIMOH (08038454008)

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