Management of public Ressources necessity a strong financial accounting system clears PFM policies as well as skilled accountants. A better understanding of public sector accounting theories; financial reporting process and practice will be acquired through conceptual skills; analytical skills .8 chapters will be covered and equipped students with an entire view of similarities and dissimilarity of accounting practices in public sector vs. private sectors.
COURSE CONTENT
Chapter 1: Overview Of Public Sector Accounting
Chapter2: Public Financial Management
Chapter 3: Government Revenue And Recordings Of Government Transactions
Chapeter 4: Financial Reporting Requirements For Public Sector Organizations
Chapter 5: State Budget
Chapter 6 : Overview Of International Public Sector Accounting Standards Ipsas
Chapter 7: Accounting For Non Profit Making Organizations
Chapter 8: Investment Appraisal In Public Sector (Government Projects)
READINGS GUIDE
RAZEK, J. R. (2004). Introduction to Government and Non-for-Profit Accounting. PEARSON.
Bergmann, A. (2009). Public Sector Financial Accounting. Prentice Hall
MINECOFIN (2011). Simplified Public Financial guidelines for Chief Budget Managers. Rwanda
NUMBER OF CREDITS: 15 CREDIT-72HOURS
- Teacher: Yvette MWIZA
- Teacher: MPONIMPA Claude
This module provides the students with an understanding of the diverse roles of the management accountant in planning and decision making. Provide emphasis on performance evaluation systems. Further, this module familiarizes the students with the application of managerial accounting techniques, analytical tools and critical problem-solving skills in managerial functions. It also enables the students to adopt and develop the management performance reports and to review an organization’s progress and position.