Transitioning to Accrual Accounting in the Saudi Public Sector - Virtual Learning
Course Methodology
The Transitioning to Accrual Accounting in the Saudi Public Sector training course adopts a professional, application-focused methodology, including: Interactive and participatory sessions ,Saudi public sector–based case studies ,Practical government accounting examples, Group workshops and applied exercises ,Guided professional discussion and Financial reporting simulations
Course Objectives
By the end of this Transitioning to Accrual Accounting in the Saudi Public Sector training course, participants will be able to:
- Understand the rationale and objectives of transitioning to accrual accounting in the Saudi public sector
- Differentiate between cash-based, modified cash, and accrual accounting
- Apply accrual accounting concepts to public sector transactions
- Identify financial reporting implications of the transition
- Prepare accrual-based financial statements for government entities
- Address transition challenges and implementation risks
- Support compliance, transparency, and fiscal accountability
Target Audience
This Gulf Rowad Transitioning to Accrual Accounting in the Saudi Public Sector training course is designed for:
- Finance and accounting professionals in government entities
- Public sector financial controllers and managers
- Internal auditors in government organizations
- Budget and planning officers
- Compliance and governance professionals
- Professionals involved in public sector financial reform initiatives
Target Competencies
Organisational Impact
- Improved financial transparency and accountability
- Enhanced quality of government financial reporting
- Better asset and liability management
- Stronger support for fiscal planning and decision-making
- Reduced financial reporting and compliance risks
Personal Impact
- Strong understanding of accrual accounting in the public sector
- Enhanced capability to apply accrual concepts in government operations
- Improved analytical and financial reporting skills
- Increased readiness to support public sector reforms
- Strengthened professional competence and confidence
Course Outline
Government Accounting Reform and Accrual Basis
- Overview of Public Financial Management in the Kingdom of Saudi Arabia.
- Special Accounting Characteristics of the Public Sector.
- Drivers for the transition to accrual basis in the public sector.
- Comparison between cash basis, modified cash basis, and accrual basis.
- Fundamental concepts and principles of accrual basis accounting.
- The role of accrual basis in enhancing transparency and accountability.
Accrual Basis Accounting Framework in Government Entities
- The accrual accounting framework in the public sector.
- Recognition of government revenues and expenses.
- Treatment of assets in government entities.
- Treatment of liabilities and contingent liabilities.
- Government grants, subsidies, and transfers.
- The relationship between budgeting and accrual basis accounting.
- Workshop: Converting government transactions from cash basis to accrual basis.
Government Financial Statements on Accrual Basis (1)
- Planning and managing the transition process.
- Chart of accounts and accounting systems.
- Government financial statements according to accrual basis.
- Statement of Financial Position for government entities.
- Statement of Financial Performance.
- Applied case study: Reading and analyzing government financial statements on an accrual basis.
Government Financial Statements on Accrual Basis (2)
- Statement of Cash Flows.
- Notes and government disclosures.
- Requirements for data and opening balances.
- Impact of the transition on the internal control system.
- Compliance with government regulations and instructions.
- Case study: Transition to accrual basis in a Saudi government entity.
Audit, Compliance, and Sustainability of Accrual Basis Application
- Change management and human capacity building.
- The role of internal audit in supporting the transition process.
- Monitoring and continuous improvement.
- Lessons learned from government transition experiences.
- Sustainability of applying accrual basis accounting.
- Concluding workshop: Preparing a practical action plan for implementing accrual basis in a government entity.
2026 Schedule & Fees
| Date | City | Language | Price | Action |
|---|---|---|---|---|
| 28 Jun - 02 Jul, 2026 | Online | English | USD 2,000 | Book |
| 28 Jun - 02 Jul, 2026 | Online | Arabic | USD 2,000 | Book |
| 05 Jul - 09 Jul, 2026 | Online | English | USD 2,000 | Book |
| 05 Jul - 09 Jul, 2026 | Online | Arabic | USD 2,000 | Book |
| 12 Jul - 16 Jul, 2026 | Online | Arabic | USD 2,000 | Book |
| 12 Jul - 16 Jul, 2026 | Online | English | USD 2,000 | Book |
| 19 Jul - 23 Jul, 2026 | Online | Arabic | USD 2,000 | Book |
| 19 Jul - 23 Jul, 2026 | Online | English | USD 2,000 | Book |
| 26 Jul - 30 Jul, 2026 | Online | English | USD 2,000 | Book |
| 26 Jul - 30 Jul, 2026 | Online | Arabic | USD 2,000 | Book |
| 02 Aug - 06 Aug, 2026 | Online | English | USD 2,000 | Book |
| 02 Aug - 06 Aug, 2026 | Online | Arabic | USD 2,000 | Book |
| 09 Aug - 13 Aug, 2026 | Online | Arabic | USD 2,000 | Book |
| 09 Aug - 13 Aug, 2026 | Online | English | USD 2,000 | Book |
| 16 Aug - 20 Aug, 2026 | Online | Arabic | USD 2,000 | Book |
| 16 Aug - 20 Aug, 2026 | Online | English | USD 2,000 | Book |
| 23 Aug - 27 Aug, 2026 | Online | Arabic | USD 2,000 | Book |
| 23 Aug - 27 Aug, 2026 | Online | English | USD 2,000 | Book |
| 30 Aug - 03 Sep, 2026 | Online | Arabic | USD 2,000 | Book |
| 30 Aug - 03 Sep, 2026 | Online | English | USD 2,000 | Book |
| 06 Sep - 10 Sep, 2026 | Online | Arabic | USD 2,000 | Book |
| 06 Sep - 10 Sep, 2026 | Online | English | USD 2,000 | Book |
| 13 Sep - 17 Sep, 2026 | Online | Arabic | USD 2,000 | Book |
| 13 Sep - 17 Sep, 2026 | Online | English | USD 2,000 | Book |
| 20 Sep - 24 Sep, 2026 | Online | English | USD 2,000 | Book |
| 20 Sep - 24 Sep, 2026 | Online | Arabic | USD 2,000 | Book |
| 27 Sep - 01 Oct, 2026 | Online | English | USD 2,000 | Book |
| 27 Sep - 01 Oct, 2026 | Online | Arabic | USD 2,000 | Book |
| 04 Oct - 08 Oct, 2026 | Online | English | USD 2,000 | Book |
| 04 Oct - 08 Oct, 2026 | Online | Arabic | USD 2,000 | Book |
| 11 Oct - 15 Oct, 2026 | Online | English | USD 2,000 | Book |
| 11 Oct - 15 Oct, 2026 | Online | Arabic | USD 2,000 | Book |
| 18 Oct - 22 Oct, 2026 | Online | Arabic | USD 2,000 | Book |
| 18 Oct - 22 Oct, 2026 | Online | English | USD 2,000 | Book |
| 25 Oct - 29 Oct, 2026 | Online | Arabic | USD 2,000 | Book |
| 25 Oct - 29 Oct, 2026 | Online | English | USD 2,000 | Book |
| 01 Nov - 05 Nov, 2026 | Online | Arabic | USD 2,000 | Book |
| 01 Nov - 05 Nov, 2026 | Online | English | USD 2,000 | Book |
| 08 Nov - 12 Nov, 2026 | Online | Arabic | USD 2,000 | Book |
| 08 Nov - 12 Nov, 2026 | Online | English | USD 2,000 | Book |
| 15 Nov - 19 Nov, 2026 | Online | Arabic | USD 2,000 | Book |
| 15 Nov - 19 Nov, 2026 | Online | English | USD 2,000 | Book |
| 22 Nov - 26 Nov, 2026 | Online | Arabic | USD 2,000 | Book |
| 22 Nov - 26 Nov, 2026 | Online | English | USD 2,000 | Book |
| 29 Nov - 03 Dec, 2026 | Online | English | USD 2,000 | Book |
| 29 Nov - 03 Dec, 2026 | Online | Arabic | USD 2,000 | Book |
| 06 Dec - 10 Dec, 2026 | Online | English | USD 2,000 | Book |
| 06 Dec - 10 Dec, 2026 | Online | Arabic | USD 2,000 | Book |
| 13 Dec - 17 Dec, 2026 | Online | Arabic | USD 2,000 | Book |
| 13 Dec - 17 Dec, 2026 | Online | English | USD 2,000 | Book |
| 20 Dec - 24 Dec, 2026 | Online | Arabic | USD 2,000 | Book |
| 20 Dec - 24 Dec, 2026 | Online | English | USD 2,000 | Book |
| 27 Dec - 31 Dec, 2026 | Online | English | USD 2,000 | Book |
| 27 Dec - 31 Dec, 2026 | Online | Arabic | USD 2,000 | Book |
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