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Accounting for Governmental and Non-profit Organizations

Course title

Accounting for Governmental and Non-profit Organizations




Prof. Zoran Minovski, Ph.D.

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be competent for:

  • To learn about key aspects of accounting for governmental and nonprofit organizations;
  • To focus on more detailed knowledge of the laws and professional regulations in financial reporting in the public sector;
  • To gain knowledge about the content of budget and fund accounting, budget process, performance measurement and financial reporting;
  • To gain knowledge that can serve as a solid basis in preparing and submitting financial reports for governmental and nonprofit organizations, their review and decision-making skills;
  • Develop and actively involved in national and international research projects in the field of accounting and financial reporting of governmental and nonprofit organizations.

Course content:

  1. Accounting for governmental entities;
  2. The administrative and business type of activities;
  3. Budget, Budgeting and Performance Measurement;
  4. Budget and Fund Accounting;
  5. Financial reporting in the public sector;
    5.1. Financial reporting according to IASB;
    5.2. Financial reporting according to the System of National Accounts;
    5.3. Financial reporting according to the System of Government Financial Statistics;
  6. Analysis of government financial performance;
  7. Internal control in the public sector;
  8. Non-profit organizations and their performance ;
  9. Accounting and financial reporting of non-profit organizations;
  10. Audit of Governmental and Non-profit Organizations.
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.