Public Financial Management

90-731

Units: 6

Description: This course is designed to develop an understanding of governmental accounting, as well as key disciplines of financial management in state & local governments. Specifically, the course will emphasize the ability to read and understand basic financial statements and the comprehensive annual financial report (CAFR), how generally accepted accounting principles (GAAP) apply to state & local government, fund accounting, and other financial reporting components. Students will also be introduced to the fundamental principles of state & local government financial management including budget development, long-term financial planning, debt management, and retirement benefits, and will become familiar with how all of these elements can be used to help accomplish organizational goals and objectives for state & local governments.

Syllabus: 90-731_Public_Financial_Management_Syllabus_S19.pdf