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Governmental Accounting and Accounting of Non-profit Organizations

Course title

Governmental Accounting and Accounting of Non-profit Organizations


ACC 420


Prof. Zoran Minovski, PhD

Course objectives (competences): 

Upon completion of course instruction and successful passing of the examination, students should be able to:

  • Prepare quality accounting records in government and non-profit organizations;
  • Can apply International Public Sector Accounting and Auditing Standards and Code of Ethics;
  • Provide information on budget and fund accounting;
  • Develop analytical capability for state financial reporting;
  • Prepare financial statements of state and non-profit entities.
Course content:
  1. • State and non-profit accounting;
  2. Principles of State Accounting and Reporting;
  3. State financial reporting;
  4.  Financial reports of state and non-profit organizations;
  5. Accounting for fixed assets and long-term debt groups;
  6. Fund Accounting;
  7. Budgeting, budgeting and reporting;
  8. Determining the costs for state and non-profit organizations;
  9. Accounting and reporting for government and non-profit organizations;
  10. State audit.
70 години

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