Advanced Business & Financial Reporting – Next Generation Excel

·   Apply Excel reporting expertise in business, finance, and accounting by enhancing data slicing and dicing, data massaging, and data analysis skills
·   Use pivot tables and pivot charts to perform automated report writing, analysis and econciliation most efficiently
·   Develop special flash and management reports by linking-up Excel with Access, web, text, SQL, and other databases
·   Repeat tasks and generate reports efficiently by recording, running and editing macros
·   Acquire numerous tips and tricks that will improve working efficiency

Introduction to Public Sector Accounting
·   Meaning and Coverage of Public Sector
·   Objectives of Public Sector Accounting
·   Nature of Work, Qualities and Problems Facing Public Sector Accountants
·   Users of Public Sector Accounting Information
·   Uses of Public Sector Accounting Information
·   Distinction between Public and Private Sector Accounting
·   The Concept of Funds in Government Accounting
Basis, Units, Processes and Structure of Public Sector Accounting
·   Concepts/Principles Applicable to Public Sector Accounting
·   Basis of Government Accounting
·   Accounting Units
·   Government Accounting Processes
·   Structure of Government Accounting
Regulatory and Professional Framework of Government Accounting
·   Nature of the Framework
·   Legal Framework (CFRN, FCMA, Financial Regulation)
·   Professional Framework and GAAPs
·   Professional Pronouncement on government accounting
·   Purposes of Financial Regulations
Government Revenue and Expenditure
·   Meaning of Revenue
·   Sources and Classification of Government Revenue
·   Taxation as a Source of Government Revenue
·   Meaning of Public Expenditure
·   Basic Functions of Government Expenditure
·   Purposes of Government Expenditure
·   Guiding Principles of Public Expenditure
·   Financing Public Expenditure
·   The Impact of Government Expenditure
Accounting Record Keeping in the Public Sector
·   Books of Accounts (Cash Book, Ledger and Trial Balance )
·   Ministerial Accounting System (Self and Non-Self Accounting Units)
·   Preparation of Transcript
·   Preparation and Posting of Monthly Payroll and Variation Control and Report
Treasury and Expenditure Control System
·   The Treasury
·   The Benefits of  Expenditure Control
·   Public Expenditure Control
·   Types of Control (Executive, Legislative, MoF, Treasury, Departmental Control)
·   The Role of Auditing in Expenditure Control
Pension and Gratuity Accounting
·   The Concept of Pension and Gratuity
·   Transfer/Merger of Service
·   Statutory Age of Retirement
·   Pension, Gratuity and Retirement Benefits
·   Computation of Pension and Gratuity
·   Non Pensionable Service
·   Death Benefits
·   Pension Acts 102 and 103 of 1979
·   Pension Reform Act 2004
·   Retirement Benefits
·   Pension Fund Commission
·   Pension Fund Administrator (PFA)
·   Pension Assets Custodian (PAC)
·   Investment of Pension Fund
Government Statutory Financial Statements and Schedules
·   The Federation Account
·   Statutory Allocation Formula
·   Consolidated Revenue Fund or Federal Government Account
·   Development Fund
·   Contingencies Fund and its operation
·   The Revenue Mobilization Allocation and Fiscal Commission
·   Federal Government Final Accounts
·   The Annual Report of the Accountant General
·   The Financial Statements, Cash flow and Value Added Statements
The IPSAS Standards
·   Review of current IPSAS Standards
·   The correct application of individual IPSAS Standards
·   Overcoming key challenges
·   Obtaining guidance and support from International Federation of Accountants
IPSAS compliant financial statements
·   Key IPSAS requirements within financial statements
·   Producing the statement of financial position
·   Producing the statement of financial performance
·   Producing the cash flow statement
·   Reporting changes in net asset position
·   Producing compliant notes to the accounts

Business, finance and accounting professionals, senior and junior accountants, business analysts,
research professionals, marketing and sales professionals, administrative staff, supervisors, general
business professionals and staff from any function who need to learn and apply state-of-the-art techniques to their daily business reporting, reconciliations, and analysis.