This unique supplement and workbook¿with a companion CD, perforated pages, and an array of exercises¿gives students the opportunity to master the application of budgeting concepts. While theory plays an important role in any budgeting course, students need the ability to translate theory into practice and to feel comfortable reading, analyzing, and creating budgets. Focusing on budgeting at all levels of government, as well as at non-profits, the authors improve students¿ spreadsheet literacy while having them work with real budgeting data. Exercises and problems, class-tested and proven to work, cover a range of topics and skills such as historical analysis, forecasting, cost analysis, pension analysis, performance-based budgeting, debt structure and management, cash flow estimates and variance analysis, classifying and categorizing data, as well as memo writing and multi-year planning.