Course Syllabus

Indiana University

Department of Educational Leadership

A635: Public School Budgeting and Accounting

Dr. Michele Moore, Clinical Assistant Professor

Online Delivery 

Fall 2026

Course Introduction

This course focuses on the basic concepts in public school budgeting and accounting as they relate to educational needs and building and district vision. It covers fund accounting, budgets for schools, how to prioritize spending, and tax rates. Specific topics to be reviewed include reviewing budgets for schools, analyzing school financial statements, understanding appropriations, and the school funding formula, and well as creating systems at the school level based upon funding

Learning Outcomes & Alignment to NELP Standards

Upon completion of this course, students should be able to:

• Evaluate and analyze various school budgeting scenarios in order to support student learning outcomes and student improvement;
• Advocate for student learning using the evaluation techniques learned;
• Implement school budgets that promote the mission and vision of the school
• Communicate resource needs in order to promote each student’s learning needs
• Use date-informed analysis to create resourcing plans

The content of this course satisfies requirements associated with the National Educational Leadership Program (NELP) Standards for Building-Level Licensure. Specifically, the course addresses NELP Standard 6, which states: Candidates who successfully complete a building-level educational leadership preparation program understand and demonstrate the capacity to promote the current and future success and well-being of each student and adult by applying the knowledge, skills, and commitments necessary to improve management, communication, technology, school-level governance, and operation systems to develop and improve data-informed and equitable school resource plans and to apply laws, policies, and regulations. Specifically, this course addresses components 6.1, 6.2 and 6.3: 

Component 6.1 Program completers understand and demonstrate the capacity to evaluate, develop, and implement management, communication, technology, school-level governance, and operation systems that support each student’s learning needs and promote the mission and vision of the school. 

Component 6.2 Program completers understand and demonstrate the capacity to evaluate, develop, and advocate for a data-informed and equitable resourcing plan that supports school improvement and student development. 

Component 6.3 Program completers understand and demonstrate the capacity to reflectively evaluate, communicate about, and implement laws, rights, policies, and regulations to promote student and adult success and well-being.

Course Assignments

Students will be graded on a total points system. Students may submit work at any time before the due date. I strive to grade assignments quickly. Late work will only count for a maximum of 50% of the available points. Each item will be awarded the following possible points:

Forum Postings, Responses, and Reflections 25 points 

Quizzes 25 points

School Funding Simulation #1 25 points 

The student will use a template provided and other data files to examine a school district’s funding and draw conclusions about its financial condition. 

Financial Simulation #2 25 points

Using a template I provide, the students will look at class sizes and student teacher ratios for a sample school and draw conclusions about its economic resource allocation

Financial  Simulation #3 25 points

Students will create a revenue plan for a high school. This plan will involve identifying new courses and other ways to grow the school’s revenue stream.

School Budgeting Simulation #4 25 points

Using a template I provide, students will work on a small line item budget for a sample school for one of its funds. 

Anchor Assessment 50 points

The paper will be a 4- to 5-page paper that addresses NELP Standards 6.1, 6.2, 6.3. The paper specifics as well as the rubric are provided at the end of the syllabus.