2010 Courses
East African Courses
Global Coverage
 
   
Course Syllabus-- Central/Local Government Accounting
Course Particulars
Course Title: Central/Local Government Accounting
Course Code: KeII – 08/CLGA100
Location: Kibuye, Rwanda
Level: Introductory
Date: 25 - 29 August, 2010
Course Duration: 5 Days
Fees: $ 1,500.00
Course Description
This course covers federal accounting and budget and financial management funds control concepts, standards, procedures, and practices. Topics include recognizing and recording budgetary and proprietary accounting financial transactions in the sequential order which the financial events generally occur; preparing accrual and adjusting entries to update and include unrecorded financial transactions; producing the period-end trial balance and other financial reports; preparing closing entries to produce fiscal-year end financial statements and reports; and using the T-account posting concept as a tool to simplify and facilitate the accuracy of accounting transactions to the General Journal and/or Standard General Ledger accounts.
Course Objectives
This course is designed to guide you step-by-step on Central/Local Government Accounting process based on recent best practices. At the end of the course you will be able to:
- Apply Central/Local Government accounting, budget and financial management funds control concepts, standards, procedures and practices
- Recognize and record budgetary and proprietary accounting transactions in the financial system for the individual financial event
- Prepare accrual and adjusting entries to produce the period-end trial balance and other financial reports
- Prepare closing entries to produce fiscal year-end financial statements and reports
- Use the "T" account posting concept as a tool to simplify and facilitate the accuracy of posting accounting transactions to the General Journal and/or Standard General Ledger accounts
Targeted Audiences
Region: East African Member States: Kenya, Tanzania, Rwanda and Uganda
Participants: Central/Local government employees who are engaged in financial management, budgeting and accounting functions and operations and who desire to refresh or expand their understanding of federal funds control, accounting requirements and practices.
Course Outline
The course is divided into 10 lessons. Each lesson covers key parts of the Central/Local government accounting element. Each one offers information and requires you to use it to acquire and demonstrate specific knowledge or skills essential to the Central/Local government accounting.

Lesson 1: The Nature of Central/Local Government Accounting
Lesson 2: Phases of the Central/Local Government Budget Process
Lesson 3: Accountable Events of the Central/Local Government
Lesson 4: Financial management and Accounting System Requirements
Lesson 5: Budget and Accounting Classification
Lesson 6: General Journal and Central/Local Standard General Ledger
Lesson 7: Budgetary and Proprietary Accounting
Lesson 8: Budgetary and Proprietary Accounting
Lesson 9: Adjusting the Appropriation Standard General Ledger Accounts
Lesson 10: Closing Entries
Appendix A: Glossary
Appendix B: Forms and Worksheets
Appendix C: Chart of Accounts and Account Definitions

Contact Us
For More Information Contact Training Coordinator: Dr. Frederic Mclaren at:
E-Mail: fmclaren@konsultecon.org
Register online: here
 
 
 
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