Topic
|
Topic #
|
Module #
|
Introduction
|
1
|
1
|
Course Outline
|
2
|
Financial Management
|
3
|
FM in Business and Commerce
|
4
|
Accounting vs. FM
|
5
|
Financial Management Process
|
6
|
Financial Management Functions
|
7
|
Financial Management Decisions
|
8
|
9
|
10
|
Role of a Financial Manager
|
11
|
12
|
Purpose of FM in Education
|
13
|
2
|
Meaning of FM in Education
|
14
|
Financial Goals of FM in Education
|
15
|
Characteristics of Financial
Management in Education
|
16
|
3
|
17
|
18
|
19
|
20
|
21
|
22
|
Adequacy of FM Systems in Education
|
23
|
4
|
Ways to Improve FM Systems in
Education
|
24
|
Weaknesses in FM Systems
|
25
|
Budget vs. Budgeting
|
26
|
5
|
Budgeting in Education
|
27
|
Budgeting – An Instrument for Planning
|
28
|
Budgetary Practices around the Globe
|
29
|
Different Approaches to Budgeting
|
30
|
Education Budgets (A Study of Selected
Districts of Pakistan)
|
31
|
32
|
33
|
Non Salary Budgeting (NSB)
|
34
|
6
|
Purpose of NSB
|
35
|
Importance of NSB
|
36
|
Estimation of NSB
|
37
|
NSB Formula
|
38
|
Role of Government Institutions
|
39
|
School Site Budgeting (SSB)
|
40
|
7
|
Advantages of SSB
|
41
|
Disadvantages of SSB
|
42
|
School Based Budgeting in Pakistan
|
43
|
Traditional Budgeting vs. ZBB
|
44
|
8
|
Traditional Budgeting vs. ZBB
(Example)
|
45
|
Zero Based Budgeting (ZBB)
|
46
|
Historical Development of ZBB
|
47
|
Basic Tenets of ZBB
|
48
|
Process Flow of ZBB
|
49
|
Formulation Steps in ZBB
|
50
|
Advantages of ZBB
|
51
|
Disadvantages of ZBB
|
52
|
Myths and Realities about ZBB
|
53
|
Myth # 1 & its Reality (ZBB)
|
54
|
Myth # 2 & its Reality (ZBB)
|
55
|
Myth # 3 & its Reality (ZBB)
|
56
|
Myth # 4 & its Reality (ZBB)
|
57
|
Myth # 5 & its Reality (ZBB)
|
58
|
PPBES
|
59
|
9
|
Essentials of PPBES
|
60
|
Characteristics of PPBES
|
61
|
Requirements for Implementing PPBES
|
62
|
Categories of Data
|
63
|
PPBES (Figure)
|
64
|
Steps for Implementing PPBES
|
65
|
MID TERM EXAMINATION
|
Cash Management
|
66
|
10
|
Cash Management in Education System
|
67
|
Cash Management Program
|
68
|
Primary Goals of CM Program
|
69
|
Other Goals of CM Program
|
70
|
Cash Budgeting
|
71
|
11
|
Objectives of Cash Budgeting
|
72
|
Cash Budgeting in Education
|
73
|
Cash Flow Chart
|
74
|
Cash Flow Pattern
|
75
|
Control of Costs
|
76
|
12
|
Total vs. Unit Costs
|
77
|
Average vs. Marginal Costs
|
78
|
Recurrent vs. Capital Costs
|
79
|
Money vs. Resource Costs
|
80
|
Nominal vs. Real Costs
|
81
|
Control of Costs in Education
|
82
|
Statistical Indicators for Cost
Control
|
83
|
Cost Effectiveness in Education
|
84
|
School Accounting
|
85
|
13
|
Objectives of School Accounting
|
86
|
Double-entry Book-keeping
|
87
|
Characteristics of D.Entry Book-keeping
|
88
|
Advantages of Double-entry Book-keeping
|
89
|
Disadvantages of D.Entry Book-keeping
|
90
|
Accounting Equation
|
91
|
Principles of Double-entry
Book-keeping
|
92
|
Principles of D.Entry B.Keeping
(Example)
|
93
|
Journal and Ledger
|
94
|
Trial Balance
|
95
|
Journal, Leger and Trial Balance
(Example)
|
96
|
Income & Expenditures Accounts
|
97
|
Cash Basis vs. Accrual Basis
|
98
|
Fund Accounting
|
99
|
Management Information Systems (MIS)
|
100
|
14
|
Advantages of MIS
|
101
|
Basic Features of MIS
|
102
|
MIS Processing Steps
|
103
|
Financial Management Information
System
|
104
|
What is FMIS?
|
105
|
An Ideal FMIS
|
106
|
Advantages of an FMIS
|
107
|
Auditing
|
108
|
15
|
Internal Audit
|
109
|
External Audit
|
110
|
Administrator’s Responsibility in
Audit
|
111
|
Types of Audits – Financial Audit
|
112
|
Types of Audits – Operational Audit
|
113
|
Types of Audits – Information System
Audit
|
114
|
Types of Audits – Compliance Audit
|
115
|
Types of Audits – Integrated Audit
|
116
|
Types of Audits – Educational Audit
|
117
|
Timing of Audit
|
118
|
Summarizing the Types of Audits
|
119
|
Advantages of Auditing
|
120
|
Disadvantages & Limitations of
Auditing
|
121
|
Financial Allocation
|
122
|
16
|
How Authorities Allocate Funds?
|
123
|
Financial Inequalities
|
124
|
Principle Approaches to Equalization
|
125
|
Urban vs. Rural Schools
|
126
|
Education For All (EFA)
|
127
|
Education For All (EFA) Goals
|
128
|
EFA Monitoring Report
|
129
|
Pakistan EFA Review Report
(Objectives)
|
130
|
Pakistan EFA Review Report (Methodology)
|
131
|
Time Value of Money
|
132
|
17
|
Discounting vs. Compounding
|
133
|
Present Value
|
134
|
Future Value
|
135
|
Simple Interest vs. Compound Interest
|
136
|
Course Recap
|
137
|
|
FINAL TERM EXAMINATION
|