()Teaching arrangement and key points Contents and key Text/ Homework and Chapter Hour n reference questions (1)The process of Sun Summarize the latest (2015); International Public accounting reform GFOA Sector Accounting Chapter 2(2)Current situation of etc Standards (IPsas) government (2011); accounting reformADMF in Ch (1)The concept of Compare the government characteristics of governmental accounting accounting objects (2015), and not-for-profit Chapter l and characteristIcs GFOA accounting and describe (2)The distinction their connections and Basic Concepts of government (2011); Iting and Chang ng and administrative unit accounting (1The basic framework Describe the d stinction d content of the between budgetary government budget accounting and financial (2)The connection Sun Chapter2 between Budget and (2015); government accounting, Budgetary government bud get Chang, includ ing their and bud get Accounting advantages and (2016) disadvantages (3) The system and pr (1The main elements Do exer of public fir liabilities. net assets Chapter3 bud getary Income, expenses Public Finance accounting balance elements of the Chans Bud geta accounting content accounting treatment Accounting (2)The accounting treatment of (2016) relevant(D)Teaching arrangement and key points Chapter Hour Contents and key points Text/ reference Homework and questions Chapter0 Introduction 2 (1)The process of government accounting reform (2) Current situation of government accounting reform in China. Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) Summarize the latest International Public Sector Accounting Standards (IPSAS) Chapter1 Basic Concepts of Government Accounting 2 (1)The concept of government accounting, accounting objects and characteristics (2) The distinction between government accounting and corporate accounting and administrative unit accounting. Sun (2015); GFOA, etc. (2011); Chang, etc. (2016) Compare the characteristics of governmental accounting and not-for-profit accounting and describe their connections and differences. Chapter2 Budget and Budgetary Accounting 2 (1)The basic framework and content of the government budget (2)The connection between government budget and budget accounting (3) The system and process of budget accounting Sun (2015); Chang, etc. (2016) Describe the distinction between budgetary accounting and financial accounting in government accounting, including their advantages and disadvantages. Chapter3 Public Finance Budgetary Accounting 8 (1)The main elements of public finance budgetary accounting, accounting content (2)The accounting treatment of relevant Sun (2015); Chang, etc. (2016) Do exercise on assets, liabilities, net assets, income, expenses, balance elements of the accounting treatment