Public Sector Accounting

This course is meant to equip learners with skills of accounting for financial resources in the public sector especially the accounting aspects of public finance. Financial management in a decentralized political environment; namely, fiscal federalism principles, will be the focal area of the study. Key aspects of the course will therefore explore accounting for government revenue and spending; that is, by examining the institutional framework, regulation, main government Funds, key accounting records, financial reporting, and government financial planning and budgeting.