Principles of Government Accounting and Reporting
· Purpose and Objectives of Government Accounting
· Legal Compliance and Financial Operation
· Conflicts between Accounting Principles and Legal provisions
· The Budget and Budgetary Accounting Fund Accounting
· Types of Funds
· Number of Funds
· Valuation of Fixed Assets
· Basis of Accounting Classification
Government Funds
· Budgeting
· Operations and Accounting for General Fund
· Special Revenue Fund
· Capital Project Fund
· Debt Service Fund and Special Assessment Fund
Proprietary Funds
· Operations and Accounting for Enterprise Funds and Internal Service Funds.
Fiduciary Funds
· Operations and Accounting for Trust & Agency Funds.
Budgeting Practices of Bangladesh Government
· Budget Procedure
· Formulation of Estimates Approval of Budget Appropriations
· Budget Implementation
Accounting System of Bangladesh Government
· Departmentalized Systems of Accounting
· Accounting Practices in Districts and Ministries
· Finance Accounts
· Appropriations and Pro-forma Accounts
· Monthly and Yearly Financial Reports
· Functions of the Controller and Auditor General
· Principal Accounting Office and Chief Accounts Officer
· Financial Control System
· Delegation of Financial Power and use of Control Account
Accounting Systems of Non-Profit Organizations
· Dhaka Municipal Corporation
· Other Non-Profit organizations
Accounting System for General Fixed Assets and General Long-term Group of Accounts