Public Budgeting – acc574 (3 credits)

In this course students learn the accounting and budgeting tools and theories used in the public sector. Students will analyze the relationship between public policy and the public budget process. Other topics include budgetary decision making, basics of government and not-for-profit accounting, reporting, capital and operating expenditures, and inter-period equity.

This graduate-level course is 6 weeks. This course is available to take individually or as part of a degree or certificate program. To enroll, speak with an Enrollment Representative.

Political Process and Public Policy in Budgeting

  • Analyze strategies used to develop, implement, and justify existing and new programs.
  • Differentiate among political, economic, social, and cultural influences on public budgeting.
  • Explain the role of an agency budget office.

Budgetary Analysis Techniques

  • Evaluate common expenditure forecasting approaches.
  • Differentiate between cost effectiveness analysis and cost benefit analysis.
  • Explain accounting for the levy, collection, revenue recognition, and enforcement of taxes.

Management Accountability and the Political Process

  • Evaluate the effects of public policy and the political process on budgeting in the national, state, and local levels.
  • Distinguish the patterns of stability and change in taxation and spending.
  • Discuss the similarities and differences between General Fund and Special Revenue Funds.

Budget Preparation and Execution

  • Explain budget preparation, budget enactment, and budget execution at the national, state, and local levels.

Budgetary Reforms

  • Explain how shortcomings of the budget process at the national level affect the pass-through to the state and local levels.
  • Assess the impact of budgetary reform movements on governmental budgeting.

Nature of Public Budgeting

  • Explain the cyclical nature of budget development, execution, and evaluation.
  • Describe the sources and uses of revenue in public budgeting.
  • Differentiate between the various budgeting approaches used in the public sector.

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