ACCA Certificate in Public Financial Management (Cert PFM)
The ACCA Certificate in Public Financial Management will transform the finance capabilities of your organisation. By delivering the public finance knowledge, skills and ethical values needed by organisations like yours, our new Certificate will help you build financial capability and assess your employees.
COURSE OUTLINE:
The course is built around the public financial management cycle:
A.Planning and budgeting
B.Budget execution
CAccounting and reporting
D.Audit, governance and oversight
1. Introduction to Public Financial Management
a. What is Public Financial Management?
b. Differences between the public and private sector
c. Overview of the public financial management cycle
2. Planning and Budgeting
a. Government and the economy
b. Policy making
c. Funding public services
d. Budgeting and budgeting techniques
e. Revenue management
f. Project management
3. Budget Execution
a. Budget execution strategy
b. Budget execution cycle
c. Cash planning
d. Debt management
e. Procurement
4. Accounting and Reporting
a. Accounting standards
b. Accounting procedures
c. Financial statements
5. Audit, Governance and Oversight
a. Auditing standards
b. Audit procedures
c. Types of audit
d. Governance
e. Ethics