Budgeting & Finance

Catalog description

This course treats budget as a policy instrument that sets priorities for government. Students study the politics of the budget process as well as its procedures. Attention is also given to fiscal and monetary policies and to using computer simulations in budgeting. This course provides graduates with an overview of the budgeting process from revenue sources to expenditure controls. Special emphasis is placed on systematic budgeting techniques such as ZBB and MBO. It requires each student to become acquainted with accounting techniques used in public agencies.