Fundamentals of Public Budgeting and Finance

by Aman Khan

Overview

Budgeting is probably the single most important function in government, considering the amount of money a government spends each year on various expenditure programs and activities, as well as the time it spends in preparing the budget, appropriating funds for these activities and, finally, executing them. This book integrates the complex theory and practice of public budgeting into a single text. Written in a simple, concise and easy to understand manner, The Fundamentals of Public Budgeting and Finance captures the multidimensional perspective of public budgeting that students, as well as practitioners will find useful.

Product Details

ISBN-13:	9783030192259
Publisher:	Springer International Publishing
Publication date:	11/12/2019
Edition description:	1st ed. 2019
Pages:	438
Product dimensions:	6.10(w) x 9.25(h) x 0.00(d)

About the Author

Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA where he teaches public budgeting, financial management, cost and managerial accounting, and quantitative methods.

Table of Contents

1. Introduction: Market System and the Role of Government.- 2. Evaluating a Tax System and Related Measures.- 3. An Overview of Government Expenditures.- 4. An Overview of Government Revenues.- 5. Understanding the Budget Process.- 6. Budget Systems, Underlying Structures and Characteristics.- 7. Elements of Budget Forecasting.- 8. Capital Budgeting and Improvement Process.- 9. Evaluating Capital Projects and Budget Decisions.- 10. Capital Rationing and Budget Allocation.- 11. Concluding Observations: Some Critical Issues.

What People are Saying About This

From the Publisher

“Dr. Khan has written a masterful budgeting book that allows even a novice to understand the economic, structural, and political aspects of the governmental budgetary process. Most importantly, he provides ample analytical tools – along with numerous examples – to help a student or practitioner make budget forecasts and prepare an operating or capital budget. This book will not only be a great benefit to students but also to those who prepare budgets for governments.”

—Terry Patton, Robert Madera Distinguished Professor of Accounting, Midwestern State University, USA