836 Accounting of Public Sector Organizations

836 Accounting of Public Sector Organizations

  • Study programme and level: Interdisciplinary University Study Programme in Administrative Information Science - 1st Cycle
  • 2nd or 3rd year
  • 6 ECTS
  • Course type: Elective
  • Lectures: 20
  • Other forms of study: 70
  • Individual work: 90
  • Lecturer: Tatjana Jovanović, PhD

1. Objectives and competences


  • Understands and uses the double entry bookkeeping method;
  • Knows the specificities of direct and indirect budget users accounting;
  • solves practical problem of  preparing accounting information for decision making process,
  • analyzes the financial statements,
  • selects the appropriate accounting information for managerial decision,
  • compares business of two or more companies.


  • To understand the accounting function.
  • To marry accounting theory and practice.
  • To predict the future business on the base of accounting information.
  • To interpret the accounting information.

2. Content

  • Definition of Accounting
  • Accounting functions and accounting types
  • Basic Economic Categories in Accounting
  • Accounting for indirect state and local budget beneficiaries
  • Accounting of direct state and local budget beneficiaries
  • The annual reports of public sector institutions
  • Gainful activity in non-profit public organizations
  • Auditing

3. Readings

  • Hočevar Marko, Zaman Maja, Petrovič Jorg Kristijan: Osnove računovodstva gospodarskega in javnega sektorja.      Ljubljana: Univerza v Ljubljani Fakulteta za upravo, 2008
  • Zaman Groff Maja, Hočevar Marko, Igličar Aleksander: Temelji računovodstva. Ljubljana: Ekonomska fakulteta, 2007
  • Boqui F.: Handbook of Governmental Accounting (Public Administration and Public Policy). Washington: CRC Press.

4. Intended learning outcomes

  • Student will know the principles of bookkeeping process.
  • Students will be able to take basic accounting jobs;
  • Student will be able to prepare the accounting analysis;
  • Student will know the budgeting methods.

5. Learning and teaching methods

  • Lecture
  • Practical work
  • Case study
  • Problem based learning

6. Assessment

  • Written or oral exam (100%)