Examines key financial institutions, processes and techniques relating to public budgeting, revenue
and expenditure. Covers analytical techniques appropriate for the analysis of revenue, spending and debt
issuance. Reviews stages of the budget process and related actors and analytical techniques using the
federal budget process as a case study. Discusses performance-laden budget reforms, governmental accounting,
debt management and financial reporting. Reviews principles of taxation and evaluates major sources of
revenue and their significance.