Course Description
The course includes the nature of government, business, and industry units and the differences and similarities between the two, also includes Accounting Measurement Bases, and the rules and provisions of the preparation of a general budget in the Kingdom, also includes the accounting treatment for revenue, expenses, financial reports, accounts and the annual final accounting system in government units.
Course Aims
By the end of the course the student will be able to:
- Acquisition of scientific and practical knowledge of government accounting through lectures and discussions during lectures, in addition to assignments and scientific cases derived from practical reality.
- Developing analytical and intellectual skills through practical cases and practical exercises.
- Develop the student's presentation and communication skills through the implementation of scientific assignments.
Course Contents:
- Introduction to the theoretical framework of government accounting
- The difference between financial accounting and government accounting
- Accounting unit theories
- Budgets
- The main pillars of the governmental accounting system / classification and estimation of revenues
- Books and method of entry
- Accounting treatment of budget revenues
- Accounting for Chapter One expenses
- Accounting for overheads / secretariats
- Accounting for overheads/advances
- Accounting for the expenses of Chapter Two, Three and Four
- Practical cases of contracting with a local contractor
- Practical cases of contracting with a foreign contractor
Course ID: ACCT373
| Credit hours | Theory | Practical | Laboratory | Lecture | Studio | Contact hours | Pre-requisite | 4.50 | 4.50 | 4.5 | ACCT102 |
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