PRINCIPLES OF PUBLIC FINANCE

About this Course

Course Description

The course provide an understanding on the management of public finance including revenue collection and government spending. Furthermore the course also cover main components of public finance including taxation, budgeting, accounting, supply and auditing as a tools used by government to manage public fund. Other areas covered are public debts, mixed economy, market failure and public goods and their effect to management of public monies. The course will also emphasis on the issues of control of funds and accountability, transparency, integrity and ethics in public finance .

Course Learning Outcomes

1 ) Demonstrate professional values in explaining the effectiveness and efficiency of public finance activities in Malaysia
2 ) Analyse issues related to public finance activities based on public accountability and Malaysian legal framework
3 ) Prepare a written document in managing the process flow of public finance activities in Malaysia

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 3 hour per week
MODE : 100% Online
COURSE LEVEL : Beginner
LANGUAGE : English
CLUSTER : Social Science & Humanities ( SS )

 Syllabus

1. Definition of public finance
2. The components of public finance
3. The role of public finance in social and economic development

1. Mixed economy
2. Market failure
3. Public goods
4. Externalities

1. Overview on government activity
2. Classification of public expenditure
3. Canon or principles of public expenditure

Sources of revenue from four governmental level
1. Federal government revenue
2. Federal territory revenue
3. State government revenue
4. Local government revenue

1.Types of budget and its characteristics
2. Budgetary process
3. Factors influencing budgetary process

1. Definition of tax and types of tax
2. Cannon of taxation
3. Various issue in taxation

1. Definition of public debts and sources of public debt
2. Objectives of public debt
3. Positive and negative implication of public debt and its impact to economy

1. Definition and functions of public accounting
2. Role of Accountant General
3. Vote book, government warrant and principles of accounting

1. Definition of procurement and types of procurement
2. Policies of public procurement
3. Issues of public procurement

1. Forms of consolidated account
2. Public auditing
3. Public account committee

1. Definition of public accountability and types of public accountability
2. Importance of public accountability
3. Issues of accountability, transparency, integrity and ethics in public finance

Our Instructor

IBIANAFLORINCILIANA NIANE ANTHONY ANING

Course Instructor
UiTM Kampus Kota Kinabalu

SITI SUHAIDAH BINTI SAHAB

Course Instructor
UiTM Shah Alam

ZALINA BINTI MOHD DESA

Course Instructor
UiTM Kampus Samarahan 2

JENNIFAH BINTI NORDIN

Course Instructor
UiTM Kampus Kota Kinabalu

DR. NOORLIANA BINTI SAFIAN

Course Instructor
UiTM Kampus Seremban 3

DR. BIBIANAH BINTI THOMAS

Course Instructor
UiTM Kampus Kota Kinabalu

 Frequently Asked Questions

A1 : The components of public finance are taxation, budgeting, accounting, supply, auditing and treasury