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BFN852

Public Financial Management

This course introduces the fundamentals of public financial management methods and processes. It explores development in public financial management within the public sector, covering fiscal policy, monetary policy, and government revenue sources. Students will learn about fiscal federalism, taxation, budgeting, public debt, and the role of multilateral institutions. The course aims to equip students with the knowledge to analyze and manage public finances effectively.

About this course

Difficulty
Intermediate
Study hours
39 hours
Maths
Basic
Content
Theoretical
Practical work
No
How it is assessed
  • Assignments
  • Tutor marked assessments
  • Final examination

One paragraph, so you can see how it reads

BFN852 · UNIT 1 OVERVIEW OF PUBLIC FINANCIAL MANAGEMENT

In Module 1, the first unit introduces you to the definition of finance and public financial Management. It also identifies the various types of financial management and finally discusses public financial management.

What you should be able to do

  1. Discuss public financial management
  2. Identify the dynamics of public financial management
  3. Define fiscal, fiscal year and explain fiscal policy
  4. Identify the primary objectives of monetary policy in Nigeria
  5. Identify the sources of government revenue

What it prepares you for

Careers
  • Financial Analyst
  • Budget Analyst
  • Public Sector Manager
  • Policy Advisor
  • Government Accountant
Where it is applied
  • Government
  • Public Sector
  • Financial Institutions
  • Consulting
  • Non-profit Organizations

Where it gets hard

The units students slow down on, and what makes each one heavy.

  • Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector

    Unit 4: Capital Investment Analysisin the Public Sector

    Capital Investment Analysis requires understanding of cost-benefit analysis and its application in the public sector, which involves complex decision-making processes.

  • Module 3: National Debts & Role of Multilateral Institutions

    Unit 3: National Debts and Debt Management

    National Debts and Debt Management involves understanding the sources of public debt and the various debt management strategies, which can be challenging due to the complexity of international finance.

A suggested way through it

Suggested

13 weeks, about 42 hours in total. Yours will differ.

  1. Week 1Module 1: Basics of Financial Management
    • Unit 1: Overview of Public Financial Management · 3 hours

      Read the introduction to understand the scope of public financial management.. Define finance and public finance.. Identify different types of financial management..

  2. Week 2Module 1: Basics of Financial Management
    • Unit 2: Fundamentals of Public Financial Management · 3 hours

      Enumerate the basic functions of government.. State the fundamentals of public financial management.. Identify the dynamics of public financial management..

  3. Week 3Module 1: Basics of Financial Management
    • Unit 3: Fiscal Policy · 3 hours

      Define fiscal, fiscal year, and explain fiscal policy.. Identify major instruments of fiscal policy.. Explain the fiscal system in Nigeria..

  4. Week 4Module 1: Basics of Financial Management
    • Unit 4: Monetary Policy · 3 hours

      Define monetary policy.. Identify the primary objectives of monetary policy in Nigeria.. List the instruments of monetary policy..

  5. Week 5Module 1: Basics of Financial Management
    • Unit 5: Sources of GovernmentRevenue · 3 hours

      Identify the sources of government revenue.. Differentiate Oil-revenue from Non-oil Revenue.. Identify the main types of taxes..

  6. Week 6Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector
    • Unit 1: Fiscal Federalism and Revenue Allocation · 3 hours

      Describe the distribution of revenue via revenue allocation.. Identify the priority accorded each tier of government.. Explain Value-Added Tax..

  7. Week 7Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector
    • Unit 2: Taxation · 3 hours

      Explain taxation background in Nigeria.. Define taxation.. Identify types of tax in Nigeria..

  8. Week 8Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector
    • Unit 3: Government(Public) Expenditure · 3 hours

      Identify the broad parts of government expenditure.. Classify government expenditure.. Differentiate different types of revenue of each government level..

  9. Week 9Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector
    • Unit 4: Capital Investment Analysisin the Public Sector · 3 hours

      Explain the concept of Capital Budgeting.. Apply capital budget tool in Public Sector.. Describe the process in Government Projects..

  10. Week 10Module 2: Fiscal Federalism, Taxation and Budgeting in Public Sector
    • Unit 5: Forms of Budgeting · 3 hours

      Define Budget.. Explain the theory and practice of Budgeting.. Identify object and types of Budgeting..

  11. Week 11Module 3: National Debts & Role of Multilateral Institutions
    • Unit 1: Government Budget and Budgetary Control in Public Sector · 3 hours

      Explain Government Budget.. Define Budgetary Control concept.. Discuss Budgetary Control functions in Government Sector..

  12. Week 12Module 3: National Debts & Role of Multilateral Institutions
    • Unit 2: Politics of Budgeting: Appropriation, Authorisation and Control · 3 hours

      Explain the politics of budgeting.. Narrate the process of budgeting in a democratic Nigeria.. Identify the stages of budget making in Nigeria..

  13. Week 13Module 3: National Debts & Role of Multilateral Institutions
    • Unit 3: National Debts and Debt Management · 3 hours

      Define Public Debt.. Define Deficit Financing.. Identify sources of Pubic debt..

    • Unit 4: Government Organisations/State Enterprises · 3 hours

      Identify Government Enterprises.. Enumerate the need for and weaknesses of the Public Enterprises.. Differentiate between Commercialisation and Privatisation..

Preparing for the exam

What to do
  • Review all unit objectives and ensure you can meet them.
  • Create summaries of key concepts from each module.
  • Practice applying formulas and models discussed in the course.
  • Focus on understanding the Nigerian fiscal system and its challenges.
  • Review past assignments and tutor feedback to identify areas for improvement.

Questions students ask about this course

What is BFN852 about?

This course introduces the fundamentals of public financial management methods and processes. It explores development in public financial management within the public sector, covering fiscal policy, monetary policy, and government revenue sources. Students will learn about fiscal federalism, taxation, budgeting, public debt, and the role of multilateral institutions. The course aims to equip students with the knowledge to analyze and manage public finances effectively.

How many units does BFN852 have?

BFN852, Public Financial Management, has 13 units across 3 modules, over 192 pages of course material. You can read it one unit at a time.

How many credit units is BFN852?

BFN852 carries 3 credit units, at 800 level in Management Sciences.

Is BFN852 hard?

BFN852 is rated intermediate level, with basic mathematical content. It is mostly theoretical work.

How long does BFN852 take to study?

About 39 hours of study, spread across its 13 units.

How is BFN852 assessed?

BFN852 is assessed by assignments, tutor marked assessments and final examination.

What can I do with BFN852?

Financial Analyst, Budget Analyst, Public Sector Manager, Policy Advisor and Government Accountant.

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