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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

Course Summary

The Transitioning to Accrual Accounting in the Saudi Public Sector training course is designed to support government entities as they move from traditional cash-based accounting systems to accrual accounting practices aligned with national financial reforms and international public sector standards. It explores the rationale behind the transition and provides a structured understanding of accrual accounting principles, enabling professionals to recognise how revenues, expenses, assets, and liabilities are recorded in government operations. Participants will gain clarity on how the shift improves transparency, strengthens fiscal accountability, and supports better financial management across public institutions.

Through practical guidance and contextualised examples, the Transitioning to Accrual Accounting in the Saudi Public Sector training course examines the operational, reporting, and compliance implications of adopting accrual accounting in government organisations. The training course emphasises Saudi regulatory requirements, implementation challenges, and the preparation of accrual-based financial statements for public sector entities. Participants develop the knowledge needed to support financial reforms, enhance reporting quality, and contribute to sustainable financial governance within Saudi public sector organisations.

Skills & Competencies

From this Transitioning to Accrual Accounting in the Saudi Public Sector training course, participants will develop below key skills and competencies:

  • Public sector accrual accounting application
  • Government financial statement preparation
  • Asset and liability recognition techniques
  • Public financial reporting interpretation
  • Transition planning and implementation skills
  • Compliance and fiscal accountability management

Key Learning Outcomes

At the end of Transitioning to Accrual Accounting in the Saudi Public Sector training course, you will learn to:

  • Understand the rationale and objectives behind adopting accrual accounting in government entities.
  • Distinguish between cash basis, modified cash basis, and accrual accounting methods.
  • Apply accrual accounting concepts to public sector transactions and reporting requirements.
  • Prepare accrual-based financial statements for government organisations.
  • Address implementation risks and support transparency and fiscal accountability.

How You Will Learn

Participants will explore structured explanations of accrual accounting principles and their practical application in public sector environments. The learning approach focuses on analysing government financial scenarios, interpreting reporting frameworks, and understanding regulatory expectations relevant to Saudi public sector accounting. Emphasis is placed on strengthening participants’ ability to apply accrual concepts effectively within their organisational responsibilities.

Who should Attend?

This training course provides finance professionals with practical understanding of accrual accounting within government financial management. It focuses on strengthening financial reporting, transparency, and accountability in public sector organisations.

This Transitioning to Accrual Accounting in the Saudi Public Sector training course is suitable to a wide range of professionals but will greatly benefit:

  • Finance and accounting professionals in government entities
  • Public sector financial controllers and managers
  • Internal auditors in government organisations
  • Budget and planning officers
  • Compliance and governance professionals
Course Outline
Day 1

Government Accounting Reform and Accrual Basis

This day introduces public financial management reforms and explains the drivers behind adopting accrual accounting in the Saudi public sector. Participants explore the core principles of accrual accounting and its role in improving transparency and accountability. The topics covered will include:

  • 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

This day focuses on the accounting framework required for implementing accrual accounting in government organisations. Participants examine revenue and expense recognition, as well as asset and liability treatment within public sector accounting. The topics covered will include:

  • 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.
  • Converting government transactions from cash basis to accrual basis.
Day 3

Government Financial Statements on Accrual Basis (1)

This day examines the transition process and the preparation of government financial statements under the accrual basis. Participants review statement structures and analyse financial reporting elements relevant to public sector entities. The topics covered will include:

  • 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)

This day explores additional financial reporting components, internal control implications, and regulatory compliance requirements associated with accrual accounting adoption. The topics covered will include:

  • 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.
  • Transition to accrual basis in a Saudi government entity.
Day 5

Audit, Compliance, and Sustainability of Accrual Basis Application

This day addresses long-term sustainability of accrual accounting implementation and the role of governance and audit functions. Participants explore strategies for continuous improvement and organisational readiness. The topics covered will include:

  • 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.
  • 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
Related Categories
Finance & Budgeting
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NASBA

Customisation & In-House Delivery

Delivering this training course as an in-house programme enables organisations to align accrual accounting implementation with their internal financial systems, reporting structures, and regulatory requirements. Customisation allows government entities to address real transition challenges, improve institutional readiness, and strengthen financial governance across departments responsible for public financial management.

Why Choose Saudi GLOMACS?

Saudi GLOMACS is the official Saudi Arabian division of GLOMACS International (glomacs.com), delivering internationally recognised training courses both within Saudi Arabia and across international locations. Our training courses are aligned with the highest professional and institutional standards, supported by a strong understanding of the professional landscape in Saudi Arabia and access to global expertise.

Saudi GLOMACS enables professionals and organisations to strengthen leadership, capability, and long-term excellence through consistently high-quality learning experiences.

Official Saudi Presence

Official Saudi Arabian division of GLOMACS with established global credibility.

International Benchmarks

Internationally benchmarked training courses aligned with professional best practices.

Trusted Across Sectors

Trusted by professionals and institutions across public and private sectors.

Flexible Delivery

Training courses delivered within Saudi Arabia and across international locations.

Additional Benefits of this course for Organisations and Professionals in Saudi Arabia

Organisations & Professionals in KSA will have the following additional benefits from this Transitioning to Accrual Accounting in the Saudi Public Sector training course.

  • Stronger transparency in government financial reporting
  • Improved asset and liability management
  • Enhanced fiscal planning and decision making
  • Greater compliance with public financial reforms
  • Better quality public sector financial statements
  • Reduced reporting and regulatory risks
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Frequently Asked Question

Saudi GLOMACS combines three decades of global training experience with a clear focus on Saudi market relevance. This allows it to deliver training that is both internationally credible and locally applicable, across a broader range of disciplines than niche or single-focus providers.

Participants include professionals from public sector, semi-government, and private sector organisations, across a wide range of roles and industries. Attendees range from administrative and operational professionals to technical specialists, managers, and senior decision-makers.

Yes. Saudi GLOMACS designs and delivers bespoke in-house training tailored to organisational objectives, sector requirements, and workforce needs. Training can be delivered in Saudi Arabia or internationally, depending on requirements.

Courses delivered in Saudi Arabia are adapted to reflect local regulatory frameworks, organisational structures, sector conditions, and professional expectations. This ensures training is relevant, practical, and aligned with Saudi workplace realities.

No. Saudi GLOMACS delivers courses in Saudi Arabia and internationally, including delivery across Europe and Asia. This allows organisations and professionals to access training both locally and abroad.

No. While governance and leadership are part of the portfolio, Saudi GLOMACS delivers training across the entire business and professional lifecycle, including administrative, technical, legal, regulatory, and sector-specific training.

Saudi GLOMACS offers professional training across a wide range of disciplines, including administration, leadership and management, governance and regulation, law, oil and gas, energy, engineering, finance, digital technologies, and sector-specific specialisations.

Training supports professionals across all career stages, from operational roles to specialist and senior responsibilities.

GLOMACS has been delivering professional training for over thirty years, with courses delivered across Europe, the Middle East, Asia, and other international markets.

Saudi GLOMACS is a Saudi-based professional training provider delivering courses tailored to the Saudi market and applicable internationally. It operates within the global GLOMACS framework and draws on more than three decades of international training experience.

No. Our training courses are delivered globally through international locations and online platforms, enabling participants from Saudi Arabia and around the world to learn together. This global delivery approach ensures exposure to diverse perspectives, international best practices, and cross-cultural insights while maintaining strong relevance to regional and organisational needs.

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Yes, in-house and customised strategy training courses are available to support organisations seeking tailored strategic capability development. These courses can be aligned with your industry context, organisational challenges, and long-term strategic objectives.

For further details or to discuss customisation requirements, you may call or WhatsApp +966 (54) 286 8546 or email [email protected] . You can also submit a detailed enquiry through our in-house training page at: https://sa.glomacs.com/in-house-seminars

If you would like further information about these training courses, our team is available to provide professional guidance and support. We are pleased to assist with course selection, the registration process, and any other related enquiries.

For personalised assistance or detailed enquiries, please contact our team on +966 (54) 286 8546 or email us at [email protected]

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