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Topic Outline For Public Accounting and Budgeting

This document provides a topic outline for a course on Public Accounting and Budgeting. It lists the main modules and units that will be covered in the course, along with the presenters and lesson calendar. Module 1 focuses on understanding budgeting and covers topics like the budget process and components of a budget. Module 2 is about understanding public accounting and includes units on Philippine accounting standards and accounting/auditing arrangements. The course concludes with students submitting a final paper analyzing the 2020 national budget.

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sabel sardilla
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580 views8 pages

Topic Outline For Public Accounting and Budgeting

This document provides a topic outline for a course on Public Accounting and Budgeting. It lists the main modules and units that will be covered in the course, along with the presenters and lesson calendar. Module 1 focuses on understanding budgeting and covers topics like the budget process and components of a budget. Module 2 is about understanding public accounting and includes units on Philippine accounting standards and accounting/auditing arrangements. The course concludes with students submitting a final paper analyzing the 2020 national budget.

Uploaded by

sabel sardilla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Topic outline for Public Accounting and Budgeting BPA 2

TOPICS PRESENTER LESSON CALENDAR


Module 1 ALFECHE, AILENE FEB 10-12, 2021
Understanding
Budgeting
Unit 1
Budgeting and Public
Budgeting Concepts
Unit 1- Lesson 1:
What is government
budgeting?
 Basic Concepts in
Budgeting:
 National budget
 National
government
 Budget Program
 Financing
Program
 Expenditure
Program
 Purpose of a
Budget
 Components of a
Budget
 Budgetary
resources
 revenues
 taxes
Unit 1-Lesson 2
1-History of Public 2-
Budgeting
3-Meaning of
Government Budgeting
4-Importance of
Government Budgeting
5- Budgeting roles

Unit 2: The Budget Bacaling, Ariel Feb 17-26, 2021


Process:
 Major processes
involved in national
government budgeting
Lesson 1:
budget preparation
 How is the annual
national budget
prepared?
1. Budget Call:
 National Budget
Call (DBM)
 Corporate Budget
Call (GOCCs and
GFIs)
 DBCC
 Budget
Preparation
Calendar

2.Stakeholder
Engagement
 Department and
GOCCs
consultation
 CSOs
3.Technical Budget
Hearing
* Agency Budget
Proposals
4.  Executive Review
5.Consolidation,
Validation and
Confirmation

6.Presentation to
President and Cabinet

7. The President’s
Budget

-Lesson 2:
budget authorization or
budget legislation

How does the budget


become a law?
 House
deliberations (HR)
 Plenary Session
 Senate
deliberations
 Bicameral
deliberations
 ratification and
enrollment
 the veto message
 Enactment
 GAA

Lesson 3
budget execution and
control

How is the budget


implemented?

1.Release Guidelines and


Program

2.Budget Execution
Documents (BEDs)

3.Allotment and Cash


Release Programming

4.Allotment Release
Allotments

5. Incurring Obligations

6. Cash Allocation

7. Disbursement

8. Adjustments

Lesson 4:
Accountability

What mechanism ensure


that funds have been
properly allocated and
spent?

1.  Performance and
Target Outcomes

2. Budget Accountability
Reports (BARs)

3. No Report, No
Release Starting 2012

4.Review of Agency
Performance
* Audit Auditing

5. Performance-Based
Incentive System

Unit 4 Budget
Adjustment
Program

Lesson 1
Mechanisms for proper
allocation and spending
of funds

Lesson 2
The role of DBM in the
National government
budgeting process

Unit 3 Financing of Gallardo, Jessa MArch 3-12, 2021


National Government
Expenditures

Lesson 1
Sources of Funds to
Finance National Budget
1-Major Sources and
their classification
2-Tax and Agencies
Tasked to Collect Taxes
3-Major Classes of Tax
Revenues
4-Non-Tax revenues
5-Desirable features of
Tax system
6-Government efforts to
Improve Tax Collection

Lesson 2
Privatization Program

Lesson 3
Borrowing
1- Domestic
2- Foreign
3- Reasons of
Government Borrowing
4- Cash Receipts
5- Net Borrowing

Lesson 4
Debt
1-Liabilities included in
Public debt
2-Debt Services
Midterms Week MArch 17-19, 2021
Module 2 Bumaat Renz March 24-31, 2021
Understanding
Public Accounting
Unit 1Philippine
Accounting
Lesson1
Meaning,definition
of Accounting
1-International
Public Accounting
Standards
2-Philippine
Accounting Roles
3-Phil Accounting
Standards
Lesson 2
Accounting
Information System
1-Paper based
2- Computerized
Financial
Management
Information System

Lesson 3
Accounting and
Reporting
Arrangements
1- Government
accounting vs.
Corporate
Accounting
2- Sources of
Accounting
Practices and
Procedures
3- Control
Mechanisms
4- Accounting
Basics
5- Book of Accounts
6- Accounts and
Transactions
7- Chart of
Accounts
8- Accounting
Standards
9- Financial
reporting
Lesson 4
Government
accounting
Personnel
1-Government
Accounting with
Accounting
Functions by Sector
Data
2-RA 6758
3-HB9182 S.2000
4-HB 1333 S. 2000
5-HB 439 S. 2000
Unit 2 Accounting Sardilla, Gesabel April 6-23, 2021
and Auditing
Arrangements
Lesson 1
Internal Auditing
1-RA 3456
2-RA 4177
3-AO 278

Lesson 2
1-Objectives of
auditing
2- Reforms
3-Phil Expenditures
Management
System
4-Objectives of Anti
Corruption Policy
5-Efforts to reduce
corruptions

Lesson 3
Issues and
Recommendations
1-Inconsistency of
Auditor
Independence on
Coexistence of
Responsibilities
2-Absence of
Computerized
Accounting
Information System
3-No consistent sets
of Accounting
standards for
budgeting and
reporting
4-Attractive Salaries
5-Auditing Time

Submission of Final course Paper April 28-May 15,


Budget Analysis on 2021
2020 National
Budget
May 1-10, 2021
Final Examination
Week

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