acc574 | Graduate
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Political Process and Public Policy in Budgeting
- Differentiate among political, economic, social, and cultural influences on public budgeting.
- Explain the role of an agency budget office.
- Analyze strategies used to develop, implement, and justify existing and new programs.
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.
- 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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