| Course
Syllabus-- Central/Local Government Accounting |
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| 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 |
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| 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. |
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| Course
Objectives |
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| 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: |
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- 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 |
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| 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. |
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| 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
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| Contact
Us |
For
More Information Contact Training Coordinator: Dr.
Frederic Mclaren at:
E-Mail: fmclaren@konsultecon.org
Register online: here |
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