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Learning Outcomes

On completion of this course, the learner should be able to:

  • Discuss the main features of public sector entities

  • Apply public sector accounting techniques

  • Prepare and interpret general purpose financial statements

  • Apply statistical financial reporting systems in the preparation and interpretation of statutory and management reports

  • Apply International Public Sector Accounting Standards relevant to public sector financial reporting

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Course     Curriculum


Unit 1 - Government Accounting

Unit 2 - Presentation of Financial Statements (IPSAS 1)

Unit 3 - Cashflow Statements (IPSAS 2)

Unit 4 - Accounting Policies, Estimates (IPSAS 3)

Unit 5 - Foreign Transactions (IPSAS 4)

Unit 6 - Borrowing Costs (IPSAS 5)

Unit 7 - Consolidated Financial Statements (IPSAS 6)

Unit 8 - Revenue from Exchange (IPSAS 9)

Unit 9 - Inventories (IPSAS 12)

Unit 10 - Events after Reporting Date (IPSAS 14)

Unit 11 - Impairment (IPSAS 21)

Unit 12 - General Government Sector (IPSAS 22)

Unit 13 - Non-exchange Transactions (IPSAS 23)

Unit 14 - Budget Information (IPSAS 24)

Unit 15 - Agriculture (IPSAS 27)

Unit 16 - Financial Instruments

Unit 17 - Intagible Assets (IPSAS 31)

Unit 18 - Service Concession Arrangments (IPSAS 32)


Course     Resources

Target Group

The course has been designed for students undertaking Public Financial Management under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students pursuing a foreign accountancy qualifications and students undertaking Public Sector accounting at institutions of higher learning. The course is also helpful to anyone who seeks to understand International Public Sector Accounting Standards.

Innocent Mugisha_edited.jpg



CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Public Sector Reporting both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.

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