Public Sector Accounting 101: A Practical Course for Non-Accountants

Course Focus and Features

This introductory course demystifies public sector accounting for non-accountants. It provides a simplified yet accurate understanding of government accounting processes, financial documents, and compliance requirements. Participants will learn how to read, interpret, and use financial information to support decision-making and ensure accountability in public service.

Key Features:

• Simplified explanation of basic accounting concepts in government

• Step-by-step overview of accounting cycles, reports, and processes

• Hands-on exercises using actual forms and documents

• Emphasis on practical application in budgeting, procurement, and reporting

• Aligned with the New Government Accounting System (NGAS) and Philippine Public Sector Accounting Standards (PPSAS)

Course Objectives

By the end of this course, participants will be able to:

1. Understand the role of accounting in public sector financial management

2. Recognize and explain basic accounting terms, accounts, and documents

3. Monitor budget utilization and financial transactions more effectively

4. Coordinate better with accountants and auditors using shared language

5. Support transparency and accuracy in financial reporting and operations

Who Should Attend

This course is highly recommended for NGAs, LGUs, SUCs and GOCCs/GFIs:

• Program and project implementers

• Department heads and office managers

• Administrative staff and technical personnel

• Any public sector employee with financial responsibilities but no formal accounting training
  

What You Will Learn

Participants will gain practical knowledge in:

• The structure and purpose of government accounting systems

• Understanding financial documents such as the RCI, ORS, DV, and Budget Utilization Report

• Basics of obligations, disbursements, and liquidation

• Common accounting errors and how to avoid them

• Using financial data for planning, monitoring, and reporting

• Working effectively with accounting units and COA auditors

Total Number of Hours - 24