Government Accounting

Course Code: ACT 421

Credit Hour: 3

Course Group: Specialization Course: Accounting

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Accounting and reporting for government and non-profit organization, Definition, characteristics, fund accounting.

Government accounting and reporting principles, types of fund, government fund, proprietary fund, fiduciary fund, accounting local government.

General fund and special revenue fund, budgetary accounting, classification of revenue and expenditure. Capital project fund, general fixed assets account group, general outline of capital projects fund accounting. Debt service fund, general long-term debt account, debt service accounting for regular serial bonds, deferred serial bonds, term bonds, debt refunding. Special assessment fund, general plan of operation. Internal service fund, enterprise fund, operation. Fiduciary fund, agency and trust fund, non-expendable and expendable trust fund. Budget for government resources management, types of budgeting, revenue and expenditure budgeting, government budgeting in Bangladesh.

Planning and controlling system for non-profitable organization, control structure, budget preparation, control of operation, monitoring and performance evaluation.

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Text Books

Accounting for Governmental and Non-profit Entity: Leon E. Hay

Account Code: Government of Bangladesh

Accounting Code I and II: Government of Bangladesh

Financial Administration in Bangladesh: Patwari S. U