ACC 339 : Public fund accounting

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

ECM282

Overview

 Introducing the student to the accounting system in the administrative units.

 Introducing the student to payroll accounting in public administrative units.

 Introducing the student to accounting for basic and security pensions.

 Introducing students to the state’s general budget and the nature of national accounting

Intended learning outcomes

A / knowledge and understanding

- The student should familiarize himself with the accounting system and the accounting basis in the public administrative units

- That the student understand the accounting for salaries in public administrative units

- The student should understand accounting for basic and security pensions

To study how to prepare the general budget and the final account of the state

B / mental skills

- Developing the student's ability to prepare salaries for public administrative units.

- Developing the student's ability to calculate security pensions and basic pensions.

- Understanding and comprehending the basics of preparing the general budget and the state's final account.

Initial knowledge of the basics of national accounting.

C / scientific and professional skills

The student understands the accounting system in public administrative units.

- To distinguish between the cash basis and the accrual basis and determine the need for actual development.

- The student prepares the basic salaries and security pensions.

Ability to prepare the state's general budget and its final account.

D / general skills

- That the student has the ability to dialogue and discussion.

- The student should be able to communicate and communicate with others.

The student should be able to manage time.

The student should be able to work in a team

Teaching and learning methods

Lectures, discussions, exercises, meals, research papers and exams

Methods of assessments

Sharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final exam

Scientific subject	Number of hours per	week
General introduction to government accounting	3	1
Cash basis, accrual basis, modified accrual basis, and IPSAS	3	1
Accounting system in public administrative units	3	1
Accounting for salaries in public administrative units	6	2
Accounting for basic and security annuities	6	2
Preparing the state's general budget	6	2
Preparing the final account of the state	6	2
Introduction to National Accounts	3	1
Oversight of Public Funds (Introduction to another elective course)	3	1

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Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)