Public Sector Accounting (MBA 822)

This course covers in-depth study of the structure and concepts of government accounting, the treasury, audit department, consolidated revenue fund, capital and development fund, financial accounting and analysis – use of self-accounting system, fund accounting system and standardized uniforms for transactions. It also deals with decision making and planning and control of public funds, application of costing methods, budgeting processes, accounting for local government, educational and health institutions, budgeting systems, the effect of restructuring sectors and the implication of membership in regional bodies and international organizations.