Course Summary
Credit Type:
ACE Course Number:
Organization Course Number:
5 days (40 hours)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 3 Government Accounting or Government Accounting and Finance


The course objectives are to provide knowledge and skills about financial management concepts including budgeting, cost analysis, accounting, and finance in the Federal Government and in the Department of Defense (DoD); broaden the student's perspective by introducing areas of financial management outside of daily responsibilities; broaden the student's perspective in a second way by exposing the student to DoD, as opposed to service-specific, financial management policies, and procedures; and define and provide instruction in the competencies covered in the Certified Defense Financial Manager (CDFM) examinations.

Learning Outcomes:

  • Upon completion of the course, the student will be able to describe the interactions between the internal and external resource management elements of the DoD
  • Identify the standards and environments under which federal fiscal managers perform the planning, programming, and budgeting cycle
  • Describe how accounting and fiscal management in DoD can aid military comptrollers in meeting objectives for reliable fiscal management and reporting
  • And identify specific DoD legal requirements
  • Articulate the uses and importance of auditing

General Course Topics:

  • Government and DoD resource management environments
  • Management internal controls
  • Personnel management
  • Manpower management
  • Planning, programming, and budgeting system
  • Cost and economic analysis
  • Business management process improvement
  • Accounting
  • Finance
  • Auditing
  • Fiscal law
  • Fiscal management
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Case Studies
  • Classroom Exercise
  • Discussion
  • Lectures

Methods of Assessment:

  • Case Studies
  • Examinations
  • Quizzes

Minimum Passing Score:

Supplemental Materials

Other offerings from American Society of Military Comptrollers