PUBLIC BUDGETING SYLLABUS, Fall 2015
Lecturer: yu yueClass:8:00 a.m. - 12:00 a.m. TuesdayEmail: 175759394@qq.comPhone: 189********0125
Public budgeting is a compulsory course for accounting majors. Budgetingin a business sense is the planned allocation of available funds to each department within a company.Budgetingallows executives to control overspending in less productive areas and put more company assets into areas which generate significant income or goodpublic relations.Budgetingis usually handled during meetings with accountants, financial experts and representatives from each department affected by the budgeting. this Course expounds the nature of public budgeting, government revenues, spending, and borrowing , the budget cycle, budget preparation, techniques of budgetary analysis, budget adoption special business processing.
COURSE MATERIALS
Book (optional): Public budgeting, by David Nice
Course Packet (required): Syllabus; Class Notes; Cases; Case Instructions & Questions.
Note: Please every students prepare a homework book, to complete the project practice
CASE STUDY PREPARATION
This course uses the project practice as an important tool for learning since understanding of Advanced accounting is greatly aided by practice. To be effective all cases require you to prepare carefully before class .
GRADES
Final Examination70%
Class Participation30%
100%
COURSE SCHEDULE
Date* | Topic |
Sept, 2015 | Lecture 1: the nature of public budgeting |
Sept, 2015 | Lecture 2: the nature of public budgeting |
Sept, 2015 | Lecture 3: government revenues |
Oct. 2015 | Lecture 4: government spending |
Oct, 2015 | Lecture 5: government borrowing |
Oct, 2015 | Lecture 6: the budget cycle |
Oct, 2015 | Lecture 7: budget preparation |
Nov, 2015 | Lecture 8: techniques of budgetary analysis |
Nov, 2015 | Lecture 9: techniques of budgetary analysis |
Nov, 2015 | Lecture 10: budget adoption |
Nov, 2015 | Final Examination |
* The dates may be subject to change.
** Please send me your presentation slides before the class