Course Syllabus

V374 Syllabus Shassberger Fall 26 student Version.docx

Course Description

The public and non-profit sectors provide resources and produce goods and services that are crucial for a well-functioning society. This requires plans for production, financing, and accounting. This course builds on V186 to explore these issues.

First, we explore techniques used to estimate the numbers that are presented in budgets, budget administration, and auditing. Second, we discuss the administration of some of the main functions that are financed by the public sector. Third, we work our way through estimating and forecasting revenue and tax expenditures. Fourth, we discuss revenue design focusing on taxes and fees. This is integrated with a discussion of the relationship between revenue design and the cannons of a good tax. Finally, we focus on debt administration. Here we consider different types of debt instruments, including how they are issued and managed.

 Learning Outcomes 

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

  1. Produce and describe rudimentary forecasts and estimates that are critical for the budgetary process.
  2. Produce and present budget requests and justifications.
  3. Explain how major government spending programs are administered.
  4. Explain how the main revenue sources in the public sector are administered.
  5. Explain how debt is sourced and administered at both the state and federal level in the US.
  6. Demonstrate proficiency in using excel to analyze data and present tables and graphs.
  7. Understand the theoretical, political, historical, and managerial context for public budgeting in the United States.
  8. Prepare budget documents in accordance with regulatory requirements for state, local, and federal government.
  9. Effectively communicate, both orally and in writing, the content and explanation for budget documents and processes.
  10. Perform budget analysis and critique existing budgets, recognizing the political and economic constraints in the budget process.
  11. Forecast values used in budgets for future time periods.
  12. Exhibit competence with spreadsheet software and its use in budget analysis.
  13. Find, analyze, and apply budget information through research and interpretation.

 Course Requirements 

Required Text and Materials

  • eText is located on the tab to the left
  • Additional readings will be provided per syllabus

Technical Requirements

You will need the following in order to participate in this course:

  • Desktop or laptop computer
  • Reliable Internet connection
  • Access to Canvas using a supported web browser.

 Technical Support

For additional help with technical issues, consult:

 Course Assessment & Grades

Course Assessment:

Course Assessments will be discussed during first class.

Submitting Assignments

Class assignments will be discussed during first class.

How Will I Know How I’m Doing in This Course?

Additional guidance will be provided during first class.

Grades will be posted in Canvas within 48 hours of the due date. Your Canvas Gradebook will show your current overall grade based on the assignments you've submitted. If you have questions or need assistance, please contact me.

Late Work

Late work will not be accepted without prior arrangement with the instructor. No exceptions.