SPEA-V 517 Public Management Economics (3 cr.)
This course focuses on applications of the principles and concepts of intermediate microeconomic theory and
managerial economics to public-sector management decisions and policy analysis. The course utilizes case studies
with the goal of giving students opportunities to recognize the economic dimensions inherent in the public policy
problems and to develop an analytical problem-solving orientation.
SPEA-V 542 Governmental Financial Accounting and Reporting (3 cr.) P or C: SPEA-V 560
An introduction to the fundamentals of accounting in business, nonprofit, and public sectors.
Intended only for students without previous accounting courses. Primary emphasis is on municipal entity fund accounting,
including the development and use of financial statements.
SPEA-V 526 Financial Management for Nonprofit Organizations (3 cr.)
This course emphasizes a thorough understanding of the language and key concepts of nonprofit financial management.
A working knowledge of the basic analytical tools used in financial decision making for nonprofit organizations will be
examined through the use of computer software.
SPEA-V 560 Public Finance and Budgeting (3 cr.)
The fiscal role of government in a mixed economy; sources of public revenue and credit; administrative, political, and
institutional aspects of the budget and the budgetary process; problems and trends in intergovernmental fiscal relations.
SPEA-V 609 Seminar in Revenue Theory and Administration (3 cr.) P or C: SPEA-V 560
This seminar examines the basic objectives and the political and economic aspects of tax administration. In the course
of an examination of the interrelationships of tax policy, tax laws, and tax administration, the course reviews the major
economic issues raised by types of taxes and user charges. The seminar also examines the fundamentals of tax legislation.
Major emphasis is on state and local administration, although some federal problems will be covered.
SPEA-V 610 Seminar in Government Budget and Program Analysis (3 cr.) P or C: SPEA-V 560
Advanced study of management aspects of budgetary process. Special cases are analyzed and budget problem-solving
exercises are utilized.
SPEA-V 667 Seminar in Public Capital and Debt Theory (3 cr.) P or C: SPEA-V 560
This seminar examines the options open to governments, especially state and local, and why they resort to debt finance.
The issues raised by the alternatives are examined in detail. Among the topics are public authority debt, revenue bonds,
methods of placement, lease-purchase finance, and maturity choice. In addition, management of idle cash balances will be
considered.
