Enrolment options
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