PUBLIC SECTOR ACCOUNTING (2 Credits)
Learning Outcomes:
On successful completion of this course, student will be able to: Explain the nature, characteristic, standard and concept of public sector, including not-for-profit organization; Explain the government budgeting cycle and budgetary accounting and government accounting system and standards; Prepare transaction journal entries and basic report for public service agency; Prepare transaction journal entries and basic report for state and local government; Explain how to audit government and public sector entities financial statements.
Topics:
- International Public Sector Accounting Standards – An Introduction
- Accounting for Colleges and Universities
- Accounting for Health Care Providers
- Indonesia Government Accounting Standards
- Budgeting (APBN) Cycle of Indonesian State Government
- Government Accounting System Including Standard Journal Entries
- Public Services Agency (PSA-BLU)
- Budgeting (APBD) Cycle of Indonesian Local Government
- Local Government Accounting System Including Standard Journal Entries
- Auditing Government and Public Sector (Not-for-Profit Organization)
- Introduction for Public Sector Organization (PSA-BLU): Characteristic, Governance, Budget and Control
SOCIAL MEDIA
Let’s relentlessly connected and get caught up each other.
Looking for tweets ...