Course Title: PUBLIC SECTOR ACCOUNTING 1
Course Code: ACC326
Units: 4 Units
Credit Hours: 60 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.
CONTINUOUS ASSESSMENT STRUCTURE:
1. FIRST TEST 10 MARKS
2. SECOND TEST 10 MARKS
3. THIRD TEST 10 MARKS
4. TEN QUIZ 10 MARKS
5. TEN ASSIGNMENTS 10 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.
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