PUBLIC SECTOR ACCOUNTING | Makerere University Courses

Course Code:

COX 4115

Course Credit Units:

3

Semester:

Semester 1

Year of Study:

Year 4

Undergraduate or Graduate Level:

Undergraduate Level

Academic Programs:

Bachelor Of Commerce External

College:

College of Business and Management Sciences

School:

School of Business

Course Description & Objectives:

This course intends to equip students with public sector financial reporting system. Students will be able to appreciate the difference between financial reporting in public sector and private sector. Areas of public sector budgeting and international public sector accounting standards are covered. Objectives of the course are to:. enable students explore and acquire comprehensive knowledge and understanding of public sector financial management and accounting principles, concepts and best practices. At the end of the course the students will be able to explain the best practices in public financial management and be able to prepare useable public financial reports.

Learning Outcomes:

Students should be able to;

Prepare important accounting books in public sector.
Understand the public sector accounting regulatory framework
Key issues in public sector budgeting and funds flow.