Arizona Judicial Branch

Court Financial Resources

The purposes of this course are to:
  • Teach participants foundational financial and accounting information
  • Build on the foundational knowledge by providing guidance to plan, prepare, review, present, and monitor a budget.
 After completing this course, you should be able to:
  • Discuss the building blocks of GAAP, GASB, assets, liabilities, revenues, and expenses
  • Explain the basics of financial reporting
  • Discuss the perspective of the funding authority
  • Identify the relationship between strategic planning and budgeting
  • Plan, prepare, review, present, and monitor a budget
  • Discuss how to compete for budget resources.