Government Accounting Based on the Transition from the Cash Basis to the Accrual Basis

Table of Contents

• Activity Index
• Trainer Instructions
• Program Guide
• Techniques and Tools Used

Day One

Session One: Measurement Principles in Public Accounting

• Introduction
• Pre-Evaluation Test
• Concept of Accounting Measurement
• Key Accounting Principles in Public Accounting
• Benefits of Accrual Basis versus Cash Basis
• Trainer Evaluation Model for Trainee Performance
• Exercise for Session One

Session Two: Understanding Government Units

• Concept of Government Unit
• Characteristics of Government Units
• Importance of Transitioning from Cash Basis to Accrual Basis
• Reasons for the Spread of Accrual Basis in the Public Sector
• Trainer Evaluation Model for Trainee Performance
• Workshop for Day One
• Survey on Concept of Government Unit and Accrual Basis

Day Two

Session One: Cash Basis

• What is Cash Basis and Accrual Basis?
• Features of Cash Basis
• Drawbacks of Cash Basis
• Trainer Evaluation Model for Trainee Performance
• Exercise for Session One

Session Two: Accrual Basis

• Features of Accrual Basis
• Drawbacks of Accrual Basis
• Differences between Cash Basis and Accrual Basis
• Trainer Evaluation Model for Trainee Performance
• Workshop for Day Two
• Survey on Day Two

Day Three

Session One: Identifying Requirements for Transition to Accrual Basis Accounting for Public Sector Entities

• Governance
• Defining Roles, Ensuring Quality, and Cost Budget Plan
• Defining Scope of Work, Timeline, and Stakeholders
• Trainer Evaluation Model for Trainee Performance
• Exercise for Session One

Session Two: Preparing Public Sector Entities for Transition to Accrual Basis Accounting

• Studying the Current State of Government Financial Affairs
• Structuring Financial Affairs and Defining Authorization Matrix
• Identifying and Cataloging Data Sources Required for Transition
• Trainer Evaluation Model for Trainee Performance
• Workshop for Day Three
• Evaluation Test
• Survey on Day Three

Day Four

Session One: Preparing Public Sector Entities for Transition to Accrual Basis Accounting

• Obtaining Transition Enablers
• Preparing Accounting Records Requirements and Related Documents
• Aligning Accounting Manual and Program Alignment
• Trainer Evaluation Model for Trainee Performance
• Exercise for Session One

Session Two: Change Management and Training

• Managing Change, Development, and Training
• Change Management Methodology
• Activities for Change Management, Training, and Development
• Trainer Evaluation Model for Trainee Performance
• Workshop for Day Four
• Survey on Day Four

Day Five

Session One: Strategic Goals and Stages of Transition to Accrual Basis Accounting

• Strategic Goals of Transition to Accrual Basis Accounting
• First and Second Phases of the Transition Project
• Third and Fourth Phases of the Transition Project
• Trainer Evaluation Model for Trainee Performance
• Exercise for Session One

Session Two: Challenges in Transitioning from Cash Basis to Accrual Basis

• Resistance to Change
• Starting from the Event's Origin
• Multiple Data Sources and Inaccurate or Incomplete Reports
• Trainer Evaluation Model for Trainee Performance
• Workshop for Day Five
• Survey on Day Five
• Evaluation Test
• Self-Assessment Survey
• References