Government Accounting

The programme

Programme overview

Ratomac Government Accounting skills programme provides the learner with the knowledge, skills, attitudes and values to understand and apply the principles and concepts of accounting in the public sector. The programme includes all the necessary financial system references for those financial functions performed on a daily basis.

Who should attend

Who is this programme for?

• Individuals Who Are or Will Be Responsible for Performing Accounting Functions and Tasks in Organisations
• Public Officials Seeking to Develop a Career Pathway Towards Becoming an Accomplished Public Finance Management and Administration Specialist
• Department and Organisation Managers

Learning outcomes

What you will learn

• Apply procedures necessary for control over cash transactions and balances
• Demonstrate an understanding of accounting principles, reporting requirements, and the nature of functions in the public sector
• Use accounting techniques and approaches to process financial information
• Apply end-of-period accounting procedures in the preparation of financial statements
• Utilise procedures for reporting and recording accounts receivable
• Utilise procedures for recording and reporting on liabilities in the public sector

Explore the programme

Detailed programme outline

• Introduction
• Accounting process
• Main users of accounting information
• Controlling government's financial affairs
• Useful financial information
• Basic costing concepts
• Comparison of private sector accounting and public sector accounting
• Comparison of manual and computerised accounting systems
• Specific accounting processes
• Information management systems
• Code structures
• Chart of accounts
• Accounting equation
• Classification of assets and liabilities
• Budgeting process in the government sector
• Professional ethics
• Standard Chart of Accounts (SCoA)
• Structure and application of the Standard Chart of Accounts, including the current governing Classification Circular 39
• Preparation of Financial Statements
• Financial statements, prepared in accordance with the Standards of Generally Recognised Accounting Practice (GRAP) — the governing framework for public sector financial reporting in South Africa, issued by the Accounting Standards Board and set out annually in Directive 5, with the 2026/27 GRAP Reporting Framework applicable to financial periods commencing on or after 1 April 2026
• External audit reports
• Annual reports
• Control Over Cash Transactions and Balances
• Recording financial transactions

Learning approach

How you will learn

Our diverse instructional approaches ensure effective learning:

– Lectures & Presentations: Engage with expert-driven, stimulating content.– Course Material: Access well-crafted supporting resources.– Group Work: Collaborate on discussions and case studies for practical insights.– Workshops & Role-Play: Participate in immersive, scenario-based activities.– Practical Application: Focus on applying theoretical knowledge in real situations.– Post-Training Support: Receive extensive support after training for skill implementation.

Discuss your requirements

Dates, duration & arrangements

Contact Ratomac to confirm dates, duration, delivery format, entry requirements and any applicable assessment or certification before booking.