This course will focus on the study of Budgeting Management in both Public and Private Sectors. We will seek to understand the Government spending and the impacts it has in Private Sectors, and our daily lives. Students will see what happens when Public Sector mismanage the Budget in contrast what happens when Private Sector mismanage the budget.

The focus of this course is to impart a practical and "real life" understanding and application of public budgeting from the practitioner’s perspective. We will examine public budgets (government and non-profit agencies), budgeting systems, and budgeting processes, and how decisions are made and the processes that lead to these decisions.