Introduction to public sector Accounting. Distinction between public and private sectors, basic Accounting forms not-for profit (NFP) classification basic characteristics of government Accounting. Purposes, uses of government Accounting information Accounting concept and principles applicable to Government Accounting. Comparison between public sector accounting and private sector accounting. ‘Structure of governmental accounting in Nigeria, sources of government revenue and expenditure. Nature and structure of public expenditure, authorization of government expenditure-the vote book, funding principles; types, financial accounting and analysis, use of self accounting systems, fund accounting systems, statement of final accounts.

Level of Study: 400 Level