General

COURSE OBJECTIVES:

This course aims at providing a deeper understanding of finance and accounting of public sector with specific reference to the public sector organizations including the laws, regulations, Acts and standards followed while preparing accountability in the public sector, the budget system and computerization of government reporting as well as the auditing in the public sector.

On completion of this programme of study, candidates will be able to:

 (a) Discuss the role of accounting information and data, especially in Government;

(b) Appreciate the users of government accounting information;

(c) Identify sources of government revenues and the disbursement procedures;

(d) Identify the accounting concepts, bases and policies of Government;

 (e) Collect, process and transmit financial data on the approved formats; and

 (f) Manage Government funds economically, efficiently and effectively in accordance with the Constitution, laws, rules and regulations.

Teaching/Learning Methodology

Concepts and techniques of public sector finance and accounting are introduced to students through lectures. Case study and class-based exercises will be widely used throughout the course. Emphasis will be on the application of modern finance and accounting techniques to improve the efficiency and effectiveness of financial management and accountability in the public sector of Uganda.