Public Budgeting and Finance
Public Management (PMGT) 5160
Revised January 2001
Course Description :
- A survey of public budgeting and finance, with consideration of various theories and
techniques of budgeting, finance and taxation.
Course Purpose and objectives
Purpose :
- While good intentions may be enacted into law, unless those programs and policies are
funded, they remain merely good intentions. Governments use budgets to set
priorities and allocate scarce resources. This course introduces students to the
budgeting skills which are required if one is to be an effective public manager.
Course Objectives :
- 1) To learn terminology needed to participate effectively in the budget process.
- 2) To learn and practice skills needed to prepare a departmental budget request..
- 3) To learn and practice using the most commonly used budget formats.
- 4) To learn and practice making budget presentations.
- 5) To learn and practice making budget entries into the financial records, including
appropriations, encumbrances, expenditures, revenue and financial statements.
Needed materials :
Texts:
- Bland, Robert L. and Rubin, Irene S. Budgeting: A Guide for local Governments.
Washington D.C. : International City / County Management Association, 1997.
Norvelle, Joan: Introduction to Fund Accounting. Tucson:
Thoth Publishing, 1994.
Annual Budget from a city other than Johnson City.
Other:
- Computer Disk : Please buy 3.5" High Density, IBM format (1.44MB) diskette OR
3 column ledger and multi-column ledger books.
- Internet Access : If you do not already have an internet account, please get a free
internet account and learn to use it early in the semester. some instructional materials
and class discussion may be put on the web.
Recommended materials:
Mikesell, John L. Fiscal Administration: Analysis and Applications
for the Public sector. 5th Ed. Belmont, CA: Harcourt Brace Jovanovich, 1999.
Course Outline :
This is a tentative schedule which is adapted each semester to fit the academic
calendar.
| Session |
Topic |
Rubin and Bland |
Norvelle |
Mikesell |
| 1 |
Line Item Budgets |
Chapter 1 |
|
|
| 2 |
Performance and Program Budgets |
Chapters 5, 8 |
|
Chap. 4 |
| 3 |
Zero and Target Based Budgets |
|
|
|
| 4 |
Budget Strategies |
Chapter 3 |
|
Chap. 1, 3 |
| 5 |
What is Fund Accounting |
|
Chap. 1, 2 |
|
| 6 |
Accounting Concepts |
|
Chap. 3 |
|
| 7 |
Accounting Cycle |
Chapter 2 |
Chap. 4 |
|
| 8 |
Budget |
|
Chap. 5 |
|
| 9 |
Tax |
|
|
Chap. 8, 9, 10 |
| 10 |
Revenues and Expenditures |
|
Chap. 6 |
|
| 11 |
Financial Reporting |
Chapter 6 |
Chap. 7 |
|
| 12 |
Capital Budgets, Taxation |
Chapter 7 |
|
Chap. 5 |
| 13 |
Budget Presentations |
|
|
|
| 14 |
Budget Presentations |
|
|
|
| 15 |
Budget Presentations |
|
|
|
| |
Final Exam |
|
|
|
For more Information, Contact
- Dr Paul Trogen
- 330 Sam Wilson Hall
- East Tennessee State University
- Department of Economics, Finance and Urban Studies
- Box 70686
- Johnson City, TN 37614-0686
- (423) 439 - 5374.
- This page maintained by the Department of Economics, Finance and Urban Studies.
If you have any problems with this page, please contact Dr Paul Trogen.
This page is a property of E.T.S.U.