eArmyU at Empire State College > Considering Us > eArmyU Programs > Courses >
PUBLIC FINANCE AND BUDGETING
Liberal Study
Upper Level
Credits: 4
Term(s) Offered (Subject to Change) : Spring 1. Fall 1.
Course Description:
Understand the essential components of a public budgeting system. Examine the theory and practice of obtaining and allocating resources among competing priorities in the public sector, and the relationships among budgeting and other aspects of public finance such as accounting, auditing, management analysis and program evaluation. Includes discussion of budgets as a reflection of public policy, as an economic and fiscal policy tool and as a political tool. Includes the evolution of modern public budgeting, budgetary reform and the issues of contemporary budget process.
Prerequisites: The American Political System, and one of the following: Introduction to Public Policy, Economics/Macro, Introductory Accounting or equivalents.
