THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA)
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1 THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) MAY 2012 EXAMINATIONS (PROFESSIONAL) PART 3 PUBLIC SECTOR ACCOUNTING (Paper 3.2) Attempt ALL Questions TIME ALLOWED: Reading & Planning - 15 Minutes Workings - 3 Hours Page 1 of 5
2 QUESTION 1 Mr. Osei Agyemang, a public servant working with the Pensions Department, went to his Bank at the end of the month and noticed that his salary has been stopped by his Head of Department. As an Accountant working with the Controller and Accountant General s Department, explain to him the three (3) conditions under which the Head of Department can stop his salary from being paid. Under the Medium Term Expenditure Framework (MTEF) Programme, Ministries, Departments and Agencies (MDAS) were required to prepare their Budgets in accordance with the principles of the Zero Based Budgeting (ZBB) concepts. Outline three (3) advantages that the ZBB has over the Traditional Incremental Budgeting. (c) (d) Mention and explain five (5) stages in the preparation and approval of Metropolitan, Municipal, and District Assemblies (MMDA s) Budget. Mention and explain three (3) sources of money for funding the Ghana Education Trust Fund, Act 581. (3 marks) QUESTION 2 Identify four (4) financial assets and three (3) financial liabilities of the Consolidated Fund. Explain the following terms as used in Public Sector Accounting. i. Capital Assets ii. Non-Financial Assets (2 marks) (c) State four (4) modes of acquiring capital assets by government units. (2 marks) Page 2 of 5
3 (d) As a Finance Officer in an MDA, explain how you would value the following financial assets belonging to your organisation. (i) (ii) (iii) Accounts Payable (for goods and services) Loans (payable, but not transferable) Government Bonds (iv) Financial Lease (e) Among the books kept by a Finance Officer of a government agency is a Fixed Assets Register. Examine five (5) benefits of keeping this book. QUESTION 3 i. List three (3) types of cost associated with the holding of excessive stock. ii. Suggest two (2) methods to reduce/minimize cost associated with holding stock. Briefly explain the following in Accounting for Government Stores. i. Allocated Stores (2 marks) ii. Unallocated Stores (2 marks) iii. Expandable Stores (2 marks) iv. Consumable Stores (2 marks) v. Un-expandable Stores (2 marks) (c) Give five (5) reasons why Fund Accounting is used in Public Financial Management. Page 3 of 5
4 QUESTION 4 Over the past two decades Governments all over the world have been encouraged to adopt Environmental Accounting as part of their accounting system. (i) Briefly explain the concept of Environmental Accounting. (3 marks) (ii) State five (5) reasons why Governments should consider adopting Environmental Accounting as part of their accounting system and financial reporting. In accordance with the provisions of the Public Procurement Act (Act 663), explain the following terms: i. Procurement Entity (2 marks) ii. Entity Tender Committee (2 marks) iii. Tender Evaluation Panel (2 marks) (c) The stages in Ghana Public Borrowing have been categorized into three (3). Briefly mention and explain the three (3) processes or stages in Ghana Public Borrowing. Page 4 of 5
5 QUESTION 5 Stated below are the balances extracted from the Consolidated Fund of the Republic of Ghana for the year ended 31 st December Mechanized payroll salaries Transfer to Households Stationery Utilities Salaries sub-vented organizations Rent offices Security and office cleaning Vehicles purchased Salaries foreign Missions International travels & training Road construction Workshops and seminars Cash and bank balances Net accumulated results (DR) Equipment purchased Domestic debt interest Consultancies Hospitals construction costs Advances granted Deposits & Trust Funds Domestic debt Loans granted Foreign debt Financial investments Schools construction costs Tax refunds Other expenditure Contingency expenditure Foreign debt interest Direct tax Indirect tax Tax on internationals trade Non-tax revenue Grants GHC , ,222 60,365 40, ,575 20,122 80,487 73,500 8,131 15, ,632 30,800 7,333,384 16,054,361 73,252 47,893 46, ,877 16,127 5,280,000 6,500,189 2,330,368 15,097, , ,254 8, ,674 3, , , , , , ,870 Prepare statement of Revenue and Expenditure and Statement of Financial Position for the Republic of Ghana from the Consolidated Fund for the year ended 31 st December 2010, using the Government major expenditure classifications.(20 marks) Page 5 of 5
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