Course Syllabus
Introduction to Public Finance
1. Definition of public finance
2. The components of public finance
3. The role of public finance in social and economic development
The Economic Basis of Government Activity
1. Mixed economy
2. Market failure
3. Public goods
4. Externalities
Efficiency in government activity
1. Overview on government activity
2. Classification of public expenditure
3. Canon or principles of public expenditure
Inter-Governmental Fiscal Relations
Sources of revenue from four governmental level
1. Federal government revenue
2. Federal territory revenue
3. State government revenue
4. Local government revenue
Government Budget
1.Types of budget and its characteristics
2. Budgetary process
3. Factors influencing budgetary process
Taxation Principles and Issues
1. Definition of tax and types of tax
2. Cannon of taxation
3. Various issue in taxation
Economic of Public Debt
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
Public Accounting
1. Definition and functions of public accounting
2. Role of Accountant General
3. Vote book, government warrant and principles of accounting
Public Procurement
1. Definition of procurement and types of procurement
2. Policies of public procurement
3. Issues of public procurement
Management and Control of Public Fund
1. Forms of consolidated account
2. Public auditing
3. Public account committee
Issues of Accountability, Transparency and Integrity in Public Finnace
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
1. Definition of public finance
2. The components of public finance
3. The role of public finance in social and economic development
The Economic Basis of Government Activity
1. Mixed economy
2. Market failure
3. Public goods
4. Externalities
Efficiency in government activity
1. Overview on government activity
2. Classification of public expenditure
3. Canon or principles of public expenditure
Inter-Governmental Fiscal Relations
Sources of revenue from four governmental level
1. Federal government revenue
2. Federal territory revenue
3. State government revenue
4. Local government revenue
Government Budget
1.Types of budget and its characteristics
2. Budgetary process
3. Factors influencing budgetary process
Taxation Principles and Issues
1. Definition of tax and types of tax
2. Cannon of taxation
3. Various issue in taxation
Economic of Public Debt
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
Public Accounting
1. Definition and functions of public accounting
2. Role of Accountant General
3. Vote book, government warrant and principles of accounting
Public Procurement
1. Definition of procurement and types of procurement
2. Policies of public procurement
3. Issues of public procurement
Management and Control of Public Fund
1. Forms of consolidated account
2. Public auditing
3. Public account committee
Issues of Accountability, Transparency and Integrity in Public Finnace
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
Frequently Asked Questions
Q1 : What are the components of public finance
A1 : The components of public finance are taxation, budgeting, accounting, supply, auditing and treasury
A1 : The components of public finance are taxation, budgeting, accounting, supply, auditing and treasury