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Accounting in government and nonprofit organizations

Course Description: This course covers the knowledge and skills required in the field of governmental accounting and explains how to apply them to public finance. It details the process of preparing the state's general budget by addressing public revenues and expenditures using the Government Finance Statistics (GFS) system, which the Kingdom of Saudi Arabia has adhered to since 2014. The course distinguishes and discusses methods for preparing final accounts, presentation techniques, and methods of public oversight. It also aims to promote values of social responsibility, cultural diversity, and teamwork. Furthermore, it develops students' written communication skills through writing a report on a topic in governmental accounting.

Credit hours: 3

Objectives of the course :

Upon completion of this course, the student will be able to:
- Defines the theoretical framework of government accounting and the state's general budget.
The government accounting system in the Kingdom of Saudi Arabia is known.
– Applies the accounting treatment of revenues and expenses in the Saudi general budget.
Applies accounting treatment for suspense accounts and clearing accounts in Saudi Arabia.
– Assesses the audit of the general budget in the Kingdom of Saudi Arabia, the electronic system, digitalization, and their impact on auditing.
- Specifies account closing restrictions and the preparation of the closing account in Saudi Arabia.
– Discusses International Public Sector Accounting Standards (IPSAS)
– Discusses the International Standards of Supreme Audit Institutions (INTOSAI) for financial control and public sector audit operations.
Develop the skill of effective written communication by writing a report on a specific issue related to government accounting.
– Promoting the values of social responsibility, cultural diversity, and teamwork in areas related to governmental accounting.

Course outputs :

1 Knowledge and Understanding
1-1 Recognizes the theoretical framework of government accounting and the state budget
1-2 The government accounting system in Saudi Arabia is known
1-3 Applies the accounting treatment of revenues and expenses in the Saudi general budget
1-4 The accounting treatment for suspense accounts and clearing accounts is applied in Saudi Arabia
1-5 Evaluates budget oversight in the Kingdom of Saudi Arabia, the electronic system, digitization, and their impact on oversight.
1-6 pertains to account closing restrictions and the preparation of the final account in Saudi Arabia.
1-7 Discusses International Public Sector Accounting Standards (IPSAS)
1-8 discusses the International Standards of Supreme Audit Institutions (INTOSAI) for financial control and public sector auditing.
2 Skills
2-1 Developing Effective Written Communication Skills through Writing a Report on a Specific Issue Related to Government Accounting
3 values
3-1 Developing teamwork values within a team in the field of government accounting
3-2 Developing Social Responsibility Values in Government Accounting
3-3 Understanding the Importance and Impact of Cultural Diversity in Government Accounting

Additional information:

Last updated: 2026-04-22