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Government Accounting and Non-Profit Organizations

Course Description: This course covers an overview of governmental accounting principles and how these principles are applied to public funds. It includes a study of the state's general budget in terms of its importance, the rules governing its preparation, methods of classification, and estimation of its items in accordance with the Government Finance Statistics Manual. It also covers the general framework of the governmental accounting system, the accounting treatments specific to public funds in the Kingdom, and a review of the methods for preparing the state's final accounts, along with an overview of governmental control systems.
Credit hours: 3
Prerequisites: ACCT231
Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Describes the environment of government and non-profit facilities.
• Explains the accounting cycle in the government sector.
• Identifies government budgeting methods, estimation techniques, and budget item classification.
• Prepare a report on the government budget.
• Describes the types of public financial oversight.
• Handles the accounting processing of expenses, revenues, and adjustments.
• Determines financial reports and closing accounts at the state and government administrative unit levels.

Course outputs :

1. Knowledge and Understanding, C1 Basic Knowledge:
* Terms and Concepts Related to Basic Knowledge in Various Government Accounting Fields
Explanation, interpretation, and summary of essential knowledge in various government accounting fields
Applying fundamental knowledge in various government accounting fields
2. Knowledge and Understanding, C2 Specialized (Advanced) Knowledge
*Terminology and Concepts Related to Advanced Accounting Knowledge in Various Government Accounting Fields
Explanation, Interpretation, and Summary of Technical Knowledge in Various Accounting Information Systems Fields
Application of technical knowledge in various accounting information systems fields
3. Skills, M4 Information Technology:
The student demonstrates the ability to use, apply, and adapt digital technology and information technology to process and analyze data and information in the field of accounting information systems.

Additional information:
  • Last updated: 2026-04-22

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