COURSE OUTLINE ON ACC 326- PUBLIC SECTOR ACCOUNTING 1 ( FULL TIME AND PART TIME)

Course: PUBLIC SECTOR ACCOUNTING I

PROGRAMME: HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: PUBLIC SECTOR ACCOUNTING I	Code: ACC 326	Credit Hours:	60 hours 4.0 Units.
Semester: 2	Pre-requisite:	Theoretical: Practical:	2 hours/week - 50% 2 hours/week - 50%
Goal: To give special attention to fund accounting principles, its legal basis and the specialized accounting concepts applicable in public sector financial management so as to enhance the student’s ability to develop, use, prepare statements and apply financial information data generated in government and government organizations. GENERAL OBJECTIVES: On completion of this course the student should be able to: 1.0 Understand the scope, objectives and Legal basis of Public Sector Accounting. 2.0 Understand the Public Sector Accounting basis. 3.0 Understand major professional pronouncements on, Public Sector Accounting system. 4.0 Understand the financial responsibilities, power and duties of government officers. 5.0 Understand the sources and control of government funds and fund accounting system. 6.0 Understand the nature and control of public expenditure. 7.0 Understand Budget and Budgeting Control in the Public Sector. LECTURER-IN-CHARGE: PATRIOT ODUNARO B.J. (08038454008)                                  IT IS WELL WITH OUR SOUL!