Budgeting is an accounting course. The objective is to familiarize the participant with key areas of governmental budgeting and finance. Specifically, the course will focus on the appropriation and management of public funds, including the importance and background of budgets, the budgetary cycle, revenue projections, types of expenditures, and the execution of a budget. This course counts as a 6-hour elective course toward the Certified Governmental Accounting Technician Certificate awarded by the Government Finance Officers Association of Alabama.