Principles of Accounting in Government Institutions

Topic

• Index of Activities
• Trainer's Guidelines
• Program Guide
• Technologies and Tools Used

Training Day One
First Training Session (Definition of Government Accounting)

• Introduction
• Evaluation Test
• Definition and Scope of Government Accounting
• Objectives of Government Accounting
• Origin of Government Accounting
• Trainer's Model for Assessing Trainee's Performance Level
• Exercise on the First Session of the First Training Day

Second Training Session (Importance, Types, and Principles of Government Accounting)

• Importance of Government Accounting
• Types of Government Accounting
• Key Principles of Government Accounting
• Difference Between Government Accounting and Financial Accounting
• Trainer's Model for Assessing Trainee's Performance Level
• Workshop of the First Training Day
• Survey on the First Training Day

Training Day Two
First Training Session (Government Accounting Reference and Activities of Government Units)

• Reference and Function of Government Accounting
• Identifying Categories of Government Accounting Information Users
• Similarities and Differences Between Activities of Government Units and Business Units
• Trainer's Model for Assessing Trainee's Performance Level
• Exercise on the First Session of the Second Training Day

Second Training Session (Government Accounting Unit)

• Importance of Defining the Government Accounting Unit
• Theories of the Accounting Unit: Ownership Theory
• Legal Personality Theory and Fund Theory
• Trainer's Model for Assessing Trainee's Performance Level
• Workshop of the Second Training Day
• Survey on the Second Training Day

Training Day Three
First Training Session (Accounting Bases)

• Definition and Importance of Accounting Bases in Government Accounting
• Cash Basis
• Advantages and Disadvantages of the Cash Basis
• Trainer's Model for Assessing Trainee's Performance Level
• Exercise on the First Session of the Third Training Day

Second Training Session (Types of Accounting Bases)

• Accrual Basis
• Fair Cash Basis and Modified Accrual Basis
• Criteria for Selecting the Appropriate Accounting Basis for the Government
• Trainer's Model for Assessing Trainee's Performance Level
• Midterm Evaluation Test
• Workshop of the Third Training Day
• Survey on the Third Training Day

Training Day Four
First Training Session (Accounting Entries)

• Nature and Types of Accounting Entries
• Government Accounting Entries
• How to Make Accounting Entries, Financial Statements, and Financial Analysis
• Types of Errors in Accounting Entries
• Trainer's Model for Assessing Trainee's Performance Level
• Exercise on the First Session of the Fourth Training Day

Second Training Session (General Budget)

• Definition of the General Budget
• Importance of the General Budget
• Objectives and Principles of the General Budget
• Trainer's Model for Assessing Trainee's Performance Level
• Workshop of the Fourth Training Day
• Survey on the Fourth Training Day

Training Day Five
First Training Session (Types of Budget Control)

• Preparing Budget Reports and Control
• Types of Control by the Entity Conducting the Budget Control
• Types of Control by Timing, Subject, Method, and Nature
• Trainer's Model for Assessing Trainee's Performance Level
• Exercise on the First Session of the Fifth Training Day

Second Training Session (Public Fund Management)

• Concept of Public Funds
• Political Factors Affecting Public Fund Management
• Economic and Social Factors Affecting Public Fund Management
• Impact of Technological Development and Administrative Thought on Public Fund Management
• Trainer's Model for Assessing Trainee's Performance Level
• Workshop of the Fifth Training Day
• Survey on the Fifth Training Day
• Final Evaluation Test
• Self-Assessment
• References