COURSE NAME: GOVERNMENT ACCOUNTING AND ACCOUNTING FOR NON-PROFIT

ORGANIZATIONS

COURSE CREDITS: 3 units (lecture)

COURSE OUTLINE AND TIMEFRAME

Week Course Content/Subject Matter

1 Introduction to Blended Learning and OBTL Orientation

1. Overview of Government Accounting

2 2. The Budget Process

3-4 3. The Government Accounting Process

5 4. Revenues and Other Receipts

6-7 5. Disbursements

5.1. Procurement Process

8 6. Financial Assets

9 Midterm Exam

10-11 7. Inventories

8. Agriculture

9. Investment Property

12-13 10. Property, Plant and Equipment

11. Intangible Assets

13. Liabilities

14. Leases

14 15. Financial Statements

15-16 16. Miscellaneous Topics

16.1. Service Concession Arrangements by Grantor

16.2. Interests in Joint Venture

16.3 The Effects of Changes in Foreign Exchange Rates

17 17. Non-Profit Organizations

18. Illustrative Financial Statements of Non-Profit Organizations

18 Final Exam

STUDENT PERFORMANCE EVALUATION:

1. Attendance, Poll questioning and Oral Exercises - 20%
2. Portfolio Journal for Exercises - - - - - 20%
3. Formative Examinations - - - - - 20%
4. Summative Examinations - - - - - - 40%

TOTAL - - - - - - 100%

Credit Grade (Final Grade) = (Midterm Grade + Final Term Grade)/2

Textbook/ References:

Government Accounting and Accounting for Non-Profit Organizations

Author: Zeus Vernon B. Millan

Government Accounting Manual for National Government Agencies (GAM for NGAs)

Philippine Financial Reporting Standards (PFRSs)

NEW GOVERNMENT ACCOUNTING SYSTEM (NGAS)

Presentation by Mr. Antonio P. Retrato, CPA
Chief Accountant, ODC, PNP
https://www.slideserve.com/sheena/new-government-accounting-system-ngas