Pre-requisite: MMG514 or equivalent skills. This course provides an introduction to the basic financial accounting systems used in non-profit and public organizations. It also focuses on how to use the financial and program data to effectively analyze the costs associated with programs and services provided by the organization. The final area to be covered will be budget preparation and monitoring. The politics of the budgeting process will be examined. By the conclusion of the course the student will be able to effectively participate in the financial decision-making within his or her organization.