An introduction into the procedures and problems of accounting for
non-for-profit organizations such as charitable organizations, churches,
schools and government. It considers the public sector environment and how it
differs from private markets - the roles of externalities and accountability as
well as current reforms in public sector financial management. An examination
of major issues in public sector financial management is done - use of cash and
accrual accounting information systems; management of financial and public
sector physical assets. Particular emphasis is on concepts and procedures of
fund accounting and compliance to public sector accounting standards.
- Lecturer: Tapiwa C Mapanzure
- Lecturer: Godknows Mujinda
- Lecturer: Ivonne Ndlovu
- Lecturer: Reaboka Noko