Fundamentals of Public Budgeting and Finance

Aman Khan is Professor of Public Administration at Texas Tech University, USA. His research interests include public budgeting, financial management, cost and managerial accounting, and policy analysis.

• 1: Market System and the Role of Government.- Part I: Budget Background.- 2: Elements of Taxation.- 3: Elements of Government Expenditures.- 4: An Overview of Government Revenues.- Part II: Budget Basics.- 5: Understanding the Budget Process.- 6: Budget Systems, Underlying Structures, and Characteristics.- 7: Capital Budgeting and Improvement Process.- 8: Evaluating Capital Projects for Budget Decisions.- Part III: Budget Tools.- 9: Capital Rationing and Budget Allocation.- 10: Elements of Budget Forecasting.- 11: Revenues, Expenditures, and Economic Base.- 12: Overview Critical Issues and Challenges.