Friday, September 9, 2022

COURSE OUTLINE ON ACC 416-PUBLIC SECTOR ACCOUNTING 2


 

 

 

 

 

 

 

Goal: To enable the student acquire knowledge and understanding of fund accounting principles, legal basis and special accounting concepts applicable in public sector financial management

 

GENERAL OBJECTIVES:

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

1.0 Understand bookkeeping and accounting processes in the government.

2.0 Understand Treasury Control Accounting System.

3.0 Understand preparation of Final Account.

4.0 Understand preparation and conditions for granting pension and gratuity.

5.0 Understand stores accounting and control.

6.0 Understand Board of Survey and Board of Enquiry.

7.0 Understand accounts of non-profit making organizations and parastatals.

8.0 Understand analysis for decision in the public sector