StudyPath

ACC 225 Public Sector Accounting 1

ND2 levelManagement & Administration12 topics

ACC 225 covers 12 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. History and development of public sector accounting
  2. Legal and regulatory framework of government accounting
  3. Nature and objectives of public sector accounting
  4. Private vs public sector accounting systems
  5. Sources of government revenue
  6. Government revenue and expenditure recording procedures
  7. Departmental vote expenditure allocation book
  8. Public sector budgeting systems and techniques
  9. Recurrent and capital receipts and expenditure procedures
  10. Government financial statements and supporting schedules
  11. Appropriation and roles of legislature and executive
  12. Government financial control, audit and oversight committees

A sample from this course

One topic, as StudyPath teaches it.

History and development of public sector accounting

The history and development of public sector accounting covers the evolution of accounting practices in the public domain, from early record‑keeping in pre‑modern states to the contemporary frameworks that guide government financial reporting.

What you get for ACC 225