PAF 9140 Budgeting and Financial Analysis I
3 hours; 3 credits

This course focuses on the budget cycle and budget decision-making. It includes tools for developing, implementing, and controlling a budget within a, typically, public organization. Topics include development of operating budgets, cash budgets, break-even analysis, cost behavior, the time value of money, capital budgeting, long-term financing, and variance analysis. Basic budget accounting concepts are studied. The course includes development of spreadsheet skills for budgeting.

Prerequisite: Spreadsheet knowledge strongly recommended.