- Know the structure and systematics of the legal basis of public financial management (k2)
- Understand and be able to describe responsibilities and processes of budget management (k2)
- Translate legally required steps of financial management into practical instructions (k3)
- Be able to analyze figures and reports of public financial management and handle their content with regard to their practical effects (k3, k4)
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- Constitutional and simple legal framework for the preparation of the federal budget (Federal Finance Framework Act and Federal Finance Act)
- Federal regulations on the implementation of financial management and the federal financial statements
- Federal legal framework for the budgets of the federal states and municipalities
- Financial management bodies
- Procedure and structure of budget planning
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