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Course Guide Course Title: Accounting For Government and Non-Profit Organization Course Code: Credit Units: Course Description

This course guide provides information on the 3-unit course "Accounting for Government and Non-profit Organization". The course is designed to teach students accounting skills applicable to government and non-profit entities. It will cover the financial reporting standards for each type of entity, accounting procedures, and how to prepare general purpose financial statements. Over 9 weeks, topics will include the characteristics of non-profits, government budgeting, the accounting cycle, and how to record various types of assets, liabilities, revenues and expenses. The instructor's contact information is provided for any student needing additional help understanding the course material.

Uploaded by

Ivy Salise
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181 views2 pages

Course Guide Course Title: Accounting For Government and Non-Profit Organization Course Code: Credit Units: Course Description

This course guide provides information on the 3-unit course "Accounting for Government and Non-profit Organization". The course is designed to teach students accounting skills applicable to government and non-profit entities. It will cover the financial reporting standards for each type of entity, accounting procedures, and how to prepare general purpose financial statements. Over 9 weeks, topics will include the characteristics of non-profits, government budgeting, the accounting cycle, and how to record various types of assets, liabilities, revenues and expenses. The instructor's contact information is provided for any student needing additional help understanding the course material.

Uploaded by

Ivy Salise
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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COURSE GUIDE

Course Title: Accounting for Government and Non-profit Organization


Course Code: Acctg 11
Credit Units: 3 units

Course Description:
This is a specialization course designed to provide students with accounting knowledge and skills that are
applicable to the financial reporting of government entities and non-profit entities. The financial reporting of
government entities is governed by the Government Accounting Manual for National Government Agencies
(NGAs) as promulgated by the Commission on Audit (COA). The financial reporting of non-profit entities is
governed by the Philippine Financial Reporting Standards (PFRS).

Course Outcomes:
After completing the course, students will be able to:
1. Demonstrate knowledge, skills and positive attitudes to the concepts and principles of financial reporting
for government entities and non-profit organizations as applied to real life situations.
2. Identify and differentiate the principles used in the financial reporting of government entities and non-
profit organizations from those used by business entities.
3. Manifest understanding how the government obtains funds and utilize those funds in accordance with
relevant laws, as well as with generally accepted principles and practices of accounting, management
and fiscal administration.
4. Demonstrate knowledge and skills in recording transactions and preparing general purpose financial
statements of government entities.
5. Manifest understanding on how non-profit organizations report on their stewardship over the resources
they have received as contributions from third parties.

Course Outline:

Time Frame Topics

Non-Profit Organization Part 1


• Characteristics of a non-profit organization
Week 1
• PFRS Principles applicable to NPOs
• Accounting for Non-profit Organizations

Non-Profit Organization Part 2


• Financial Statements
Week 2
• Accounting Procedures peculiar to specific types of NPOs
• Illustrative Financials Statements of NPO

Overview of Government Accounting


• Responsibility, Accountability and Liability over Government Funds and Property
• Accounting Responsibility
• The GAM for NGAS
• Basic accounting and Budget reporting principles
Week 3 • Qualitative characteristics of financial reporting
• Elements of the Financial Statements

The Budget Process:


• The National Budget
• The Budget Cycle

The Government Accounting Process


• Book of Accounts and Registries
Week 4
• Budget Registries
• Keeping of the General Accounts
• Basic Recordings
• The revised chart of accounts
• The government accounting cycle

• Revenues and other receipts


Week 5
• Disbursements
• Financial Assets

• Inventories
Week 6
• Agriculture
• Investment Property

Week 7
• Property, Plant and Equipment
• Intangible Assets

Week 8 • Liabilities
• Leases

Week 9
• Financial Statements

Prepared by:

Ivy O. Salise, CTT, CPA


Subject Instructor

In case you have trouble in understanding the topics, please contact me:
Cellphone number: 09355185433
Facebook/Messenger: Ivy Salise (gakuenbing@gmail.com)
Email: ivyosalise@gmail.com

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