PTAD 200 Budgeting

Introduces the student to the theories and principles of budgeting, the budgetary process, budgeting as a management process, formulation and administration of public and tribal budgets, approaches to budget formulation and analysis, role of budgeting in policy development, revenue forecasting, allotment control, cost accounting and negotiations. (NE)

Credits

3

Outcomes

1. Analyze the fiscal responsibility of the budgeting process.
2. Identify, describe and explain existing theories and principles of budgeting as a management process.
3. Evaluate the preparation and management of specific public and tribal budgets.
4. Analyze the methods to budget formulation and assessment.
5. Interpret the responsibility of budgeting in policy development.
6. Examine revenue forecasting, allotment control, cost accounting and negotiation.