Public sector accounting and finance (Paper 2.5)
This course focuses on the unique accounting, financial reporting, and budgeting principles used by government and non-profit organizations. The core philosophy shifts from profit and shareholder value (private sector) to public accountability, stewardship of resources, and providing services for the public good
Instructor
Jhavilah Consult
What You'll Learn
Explain the distinctive objectives of public sector financial management, emphasizing accountability and public service.
Apply fund accounting principles to record transactions for specific-purpose funds (e.g., a capital projects fund, a debt service fund).
Prepare and interpret key public sector reports, such as the Statement of Net Position and the Statement of Activities.
Understand the public budget cycle, from preparation and legislative approval to execution and audit.
Analyze the use of various revenue sources like taxes, grants, and bonds to fund public services.
Fund Accounting
Preparation and Analysis of Government-Wide and Fund Financial Statements
Public Budgeting and Appropriation Accounting
Grant Management and Compliance
Course Curriculum
1 modules • 1 lessons • N/A total
1
Module 1
Lesson 1: Overwiew of PSE
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