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