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SBO 124A Budget and Finance
Credit Hours:  3
Effective Term: Fall 2012
SUN#: None
AGEC: (None)  
Credit Breakdown: 2 Lectures, 3 Labs
Times for Credit: 1
Grading Option: A/F
Cross-Listed:


Description: Budgetary process in Arizona public schools with a practical application in the preparation of the required state budget forms.

Prerequisites: None

Corequisites: None

Recommendations: N/A

Measurable Student Learning Outcomes
1. (Knowledge Level) Define the various conditions and factors that affect the budgetary limits of districts.
2. (Analysis Level) Determine how these conditions and factors relate to the primary and secondary taxes assessed by districts.
3. (application Level) Demonstrate application of the bond and override election and subsequent sale process.
4. (Comprehension Level) Demonstrate application of the major compliance areas that are present in most federal grants.
5. (Comprehension Level) Demonstrate application of the major functions of the cash-controlled accounts in the 700 and 900 Special Revenue series of funds.
6. (Analysis Level) Demonstrate application of Student Activities and Auxiliary accounts major sources and uses of funds.
7. (Analysis Level) Demonstrate application of budget adoption and timelines for presentation to the Governing Board.
8. (Analysis Level) Develop and reconcile budget processes in a training and realistic situation.
Internal/External Standards Accreditation
Student will demonstrate competency in the area of Budget and Finance for School Business Officials according to the most current Performance Standards set by Assn. of School Business Officials International (ASBOI). The standards can be located on the web at http://asbointl.org/index.asp?bid=1068 . Open the PDF file marked Professional Standards and code of ethics.