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What you'll be able to do (official learning outcomes)
explain the underlying concepts and principles in public sector accounting
state the constitutional, legislative and regulatory frameworks of public sector accounting
discuss the process and responsibilities for planning and budgeting in the public sector
discuss Medium Term Expenditure Framework (MTEF), Medium Term Sector Strategies (MTSS) and Planning, Programming and Budgeting System (PPBS)
identify the underlying concepts, principles and framework for reporting and auditing in public sector organisations
discuss the roles of bodies set up for accountability and probity of public office holders
Course contents
Concept of public sector accounting. The principles of government accounting in relation to professional pronouncements from - United Nations (UN) on government accounting. The International committee for public sector financial management.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 308.