Transitioning to Accrual Accounting in the Saudi Public Sector
An Interactive 5-Day Training Course

Transitioning to Accrual Accounting in the Saudi Public Sector

Practical Frameworks and Saudi Government Applications

NASBA
Classroom Schedule
Date Venue Fees
15 - 19 Nov 2026 Riyadh $ 5,950
18 - 22 Apr 2027 Riyadh $ 5,950

Introduction

This professional Transitioning to Accrual Accounting in the Saudi Public Sector training course is designed to support Saudi public sector entities in their transition from cash-based accounting to accrual accounting, in line with Saudi public sector financial reforms, national transformation initiatives, and international public sector accounting best practices.

 The GLOMACS Transitioning to Accrual Accounting in the Saudi Public Sector training course focuses on building a practical and structured understanding of accrual accounting concepts, their application in government entities, and the operational, financial, and reporting implications of the transition. Emphasis is placed on Saudi public sector regulations, implementation challenges, and real-life government applications.

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

Training 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

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

Who should Attend?

This GLOMACS 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
Course Outline
Day 1

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.
Day 2

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.
Day 3

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.
Day 4

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.
Day 5

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.
Certificates
  • On successful completion of this training course, GLOMACS Certificate will be awarded to the delegates.
  • Continuing Professional Education credits (CPE): In accordance with the standards of the National Registry of CPE Sponsors, one CPE credit is granted per 50 minutes of attendance.
Providers

Endorsed Education Provider

NASBA
Options & Brochure
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Finance & Budgeting
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