PROGRAMME: NATIONAL DIPLOMA IN ACCOUNTANCY
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Course PUBLIC
SECTOR ACCOUNTING
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Code: ACC 225
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Credit Hours:
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30 hours 2.0 Units
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Semester: FOURTH SEMESTER
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Pre-requisite:
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Theoretical: Practical:
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1 hours/week - 50%
1 hours/week - 50%
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Goal: To enable the student understand
the nature and functions
of public sector accounting and have a good knowledge of the regulatory framework and procedures at all tiers of government.
GENERAL OBJECTIVES:
On completion
of this module the students should be able to:
1.0 Understand the nature of
accounting system in the public sector.
2.0 Know the
difference between the private and public sector accounting.
3.0 Understand sources of government revenue and expenditure procedures.
4.0 Understand various budget techniques at
all tiers of
government.
5.0 Collect and collate information
for, and prepare government financial statements.
6.0 Understand government financial control system
LECTURER-IN-CHARGE:
PATRIOT ODUNARO B.J. (08038454008)
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