الخطوط العريضة

 

Introduction to Governmental Accounting:

The concept of governmental accounting.

Governmental accounting activity properties.

Governmental accounting goals.

structures and elements of the government accounting system.

Cycle of governmental accounting

General budget and its relationship with the governmental accounting system .

Categorizing the general budget.

Stages of preparing the state budget.

Rules for the implementation of the budget.

Expenses of budget appropriations.

Revenue collection and deposits.

Documentation cycle in governmental bodies:

Cycle collection cycle of exchange

Saudi fast remittances system.

Accounting processes for governmental financial operations:

Government accounts .

Accounting treatment for expenses.

Accounting treatment for revenues.

Accounting treatment for  

Accounting treatment of deposits

Accounting treatment of current accounts.

Governmental financial books:

Book Group in the governmental  accounting system.

Recording in the accounting books .

Governmental financial reports:

Importance and objectives of government financial reports .

Binders, monthly schedule and balance.

Total calculation.

How to deal with governmental accounting errors:

Definition of mistakes and why they occur and how to avoid them .

Errors processed without corrective restrictions.  

Errors processed with corrective restrictions

Financial control in governmental bodies:

What is financial control?  Financial control objectives.

Types of financial control and the concept of internal control .

Internal control in government bodies.

The factors that led to the emergence of internal control .

Internal control objectives .

Elements of internal control .

Financial control procedures in government bodies:

Regulatory procedures and methods on revenue.

Regulatory procedures and methods on expenses .

Regulatory procedures and methods on settlement accounts .

Control devices in the Kingdom of Saudi Arabia .

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المدة

5 أيام