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SBO 181 Advanced Budget and Finance
Credit Hours:  2
Effective Term: Fall 2015
SUN#: None
AGEC: None  
Credit Breakdown: 2 Lectures
Times for Credit: 1
Grading Option: Both A/F and S/U
Cross-Listed:


Description: Focus on the long-range financial planning for both operating and capital outlay. Various types of capital financing, instructional program models and their cost impacts will be presented. Maximizing classroom dollars, utility funding plans, and cost of employee benefits will be included.

Prerequisites: SBO124 and SBO190; or SBO124A; or equivalent on the job experience.

Corequisites: None

Recommendations: None

Measurable Student Learning Outcomes
The following outcomes are prescribed by ASBOI:
1. (Comprehension Level) Explain long-range financial planning for operating and capital outlay needs.
2. (Analysis Level) Break down the interrelationship between various operating and capital funds.
3. (Synthesis Level) Develop specific funding plans for five-year operating and capital funds.
4. (Comprehension Level) Explain various types of capital financing.
5. (Synthesis Level) Compare and contrast instructional program models and their cost impact.
6. (Analysis Level)_Illustrate maximizing classroom dollars.
7. (Comprehension Level) Describe utility funding plans.
8. (Evaluation Level) Assess the cost of employee benefits.
Internal/External Standards Accreditation
Student will demonstrate competency in the area of Purchasing for School Business Officials according to the most current Performance Standards set by Association of School Business Officials International (ASBOI). The standards can be located on the web at http://asbointl.org/asbo/media/documents/Resources/ASBO_Professional_Standards.pdf.