1. Discuss what is government accounting.

Government accounting refers to the accounting system implemented and followed by

government offices to record the financial transactions of the government. It includes the
records of government revenue, expenditure, penaltis, subsidies,grants and loans. It is the
process of recording, analyzing, classifying, summarizing, communicating and interpreting
financial information about government in aggregate and in detail, reflecting all transactions
involving the receipts, transfer and disposition of government funds and property.
In conclusion, government accounting is the act of recording,classifying,analyzing, summarizing,
interpreting and communicating the records of the government financial information like
government revenues and expenditure in different administrative and development works.

2.Why is accountability, responsibility, transparency are important in government?

The characteristics mentioned above are important in government especially in a democratic
country. Government should be transparent.  Transparency promotes accountability and
provides information for citizens about what their government is doing. Executive departments
and agencies should harness new technologies to put information about their operations and
decisions online and readily available to the public. Executive departments and agencies should
also solicit public feedback to identify information of greatest use to the public. Responsibility
implies reliability and practice of rendition of accounts of institutions and civil society
organizations to the citizens of their local community. The role of institutions in executive and
legislative processes must be clearer. Each institution must explain and take responsibility for its
moves.  These are the principles of a good governance that will lead to a better economy.

3. What are the three (3) types of  philippine government units? Discuss each type.

 The Legislative branch is authorized to make laws, alter, and repeal them through the
power vested in the Philippine Congress. This institution is divided into the Senate and
the House of Representatives.The Legislative Branch enacts legislation, confirms or
rejects Presidential appointments, and has the authority to declare war. This branch
includes Congress (the Senate and House of Representatives) and several agencies
that provide support services to Congress.The Senate is composed of 24 Senators who
are elected at large by the qualified voters of the Philippines. The House of
Representatives is composed of about 250 members elected from legislative districts in
the provinces, cities, and municipalities, and representatives elected through a party-list
system of registered national, regional, and sectoral parties or organizations.The party-
list representatives shall constitute twenty per cent of the total number of representatives
including those under the party list. For three consecutive terms after the ratification of
this Constitution, one-half of the seats allocated to party-list representatives shall be
filled, as provided by law, by selection or election from the labor, peasant, urban poor,
indigenous cultural communities, women, youth, and such other sectors as may be
provided by law, except the religious sector.
 The Executive branch is composed of the President and the Vice President who are
elected by direct popular vote and serve a term of six years. The Constitution grants the
 President authority to appoint his Cabinet. These departments form a large portion of the
country’s bureaucracy.The executive branch carries out and enforces laws. It includes
the President, Vice President, the Cabinet, executive departments, independent
agencies, boards, commissions, and committees.The President leads the country. He or
she is the head of state, leader of the national government, and Commander-in-Chief of
all armed forces of the Philippines. The President serves a six-year term and cannot be
re-elected.The Vice President supports the President. If the President is unable to serve,
the Vice President becomes President. He or she also serves a six-year
term.Cabinet members serve as advisors to the President. They include the Vice
President and the heads of executive departments. Cabinet members are nominated by
the President and must be confirmed by the Commission of Appointments.
 The Judicial branch holds the power to settle controversies involving rights that are
legally demandable and enforceable. This branch determines whether or not there has
been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part
and instrumentality of the government. It is made up of a Supreme Court and lower
courts.The judicial branch interprets the meaning of laws, applies laws to individual
cases, and decides if laws violate the Constitution. The judicial power shall be vested in
one Supreme Court and in such lower courts as may be established by law.