Course Syllabus

V186 Course Information   
 

 Course Details

V186 Introduction to Pubic Budgeting and Finance- Summer 2026

Section #3896

Lecture:  Monday and Wednesday   5:00pm- 8:00pm  Online-Zoom

Practice Labs: Thursday 5:00pm-6:30pm  Online-Zoom

 

 Course Description

SPEA-V 186 – This course explores the budgetary process that governs spending in the public sector. It also describes the various revenue sources available to public and non-profit sectors and the accounting documents that are used to record financial activities in the public and non-profit sectors.

 Learning Outcomes 

By the end of the course, the student should be able to:

1. Have a working knowledge of how to use spreadsheets.
2. Understanding of the Federal Reserve System.
3. Describe the budgetary process.
4. Identify and describe the main types of spending functions in the public sector.
5. Identify and describe the main revenue sources in the public and nonprofit sectors.
6. Identify and distinguish between debt and deficit, and why both are reasons for concern.
7. Identify and read public and nonprofit sector financial documents.
8. Demonstrate an understanding of the basic tools of financial analysis.

 Course Materials

Required text: E-text for V186 will be used for this course. Financial Management for Public, Health and Not-for-Profit Organizations- 8th Edition by Steven A. Finkler, Thad D. Calabrese & Daniel L Smith. Additional readings will be posted on the syllabus and through Canvas.

 Course Requirements

Your final course grade will be based on the following components:

Labs                                                                14%

Assignments (4)                                            16%

Quizzes (10)                                                  10%

Exams (3)                                                       60%                                                     

Total                                                                       100%

 

 Grading Scale

Grading Scale

100 – 92.5 =  A                       92.4 – 89.5 = A-          89.4 – 86.5 = B+

86.4 – 82.5 = B                       82.4 – 79.5 = B-          79.4 – 76.5 = C+

77.4 – 72.5 = C                       73.4 – 69.5 = C-          69.4 – 66.5 = D+

66.4 – 62.5 = D                       62.4 – 59.5 = D-          59.4 lower F