Course : Public accounting for the civil service
Practical course - 2d
- 14h00 - Ref. PGB
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 | Understand all the specifics of budget forecasting in AECP (authorisation d'engagement crédit de paiement) format. |
| Master the entire expense and revenue management process |
| Interpret financial data contained in tables drawn up by the authorizing officer |
Intended audience
Financial, budgetary or accounting management staff or assistants needing an introduction to the fundamentals of government accounting.
Prerequisites
No special knowledge required.
Practical details
Hands-on work
Pédagogie participative basée sur l'échange et la discussion.
Alternance d’apports méthodologiques et pratiques.
Course schedule
1 Budget preparation
- Budgeting.
- Fongibilité (fungibility) and fongibilité asymétrique (asymmetrical fungibility) under the LOLF (loi organique relative aux lois de finances).
- Nomenclature by destination, origin and operation.
- AECP management.
- The budget and its presentation.
Hands-on work
Collective discussion on the specifics of AECP budget forecasting.
2 Expenditure and revenue performance
- The expenditure process in public budget and accounting management (GBCP): legal commitment, payment request.
- The GBCP expenditure process: from payment request to payment.
- Revenue management.
- Year-end closing operations.
Hands-on work
Case study of the entire expenditure and revenue management process of a state-owned public institution.
3 Financial tables for "vote" and for "information".
- The main GBCP tables.
- Tables for public scientific and technological establishments (EPST).
- Tables for public scientific, cultural and professional establishments (EPSCP).
Hands-on work
On the basis of a case study, interpret the financial data contained in the tables drawn up by the authorizing officer.
Publication date : 02/15/2024
PARTICIPANTS
Financial, budgetary or accounting management staff or assistants needing an introduction to the fundamentals of government accounting.
PREREQUISITES
No special knowledge required.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Financial, budgetary or accounting management staff or assistants needing an introduction to the fundamentals of government accounting.
PREREQUISITES
No special knowledge required.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.
Dates and locations
Dernières places
Date garantie en présentiel ou à distance
Session garantie
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.