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Module 1
3 lessons
Module 2
3 lessons
Module 3
3 lessons
Module 4
5 lessons
Module 1
3 lessons
Module 2
4 lessons
Module 3
4 lessons
Module 4
3 lessons
Module 1
5 lessons
Module 2
4 lessons
Module 3
4 lessons
Module 4
3 lessons
Module 5
6 lessons
Module 6
4 lessons
Module 7
4 lessons
Module 1
5 lessons
Module 2
7 lessons
Module 3
5 lessons
Module 1
5 lessons
Module 1
7 lessons
Section

D. Budgeting

This section teaches the purpose, process, and behavioural aspects of budgeting. You’ll learn how to prepare functional and master budgets, use rolling budgets, and apply zero-based and incremental approaches. It also addresses budgeting’s role in planning, motivation, and control.

3 modules 17 lessons

Modules

Module 1

Purpose of budgeting and flexible budgets

5 lessons
Introduction
Budget preparation
Cash budgets
Master budget
Fixed and flexible budgeting

Module 2

Capital budgeting

7 lessons
Capital expenditure
Cashflow and profit
Interest
Investment appraisal - introduction
Payback
Net present value
Internal rate of return

Module 3

Budgetary control and behavioural aspects

5 lessons
Budgets and motivation
Targets
Incentives
Participative approaches
Responsibility accounting

Choose Your Access Level

Management Accounting Subject

Choose Your Access Level

Management Accounting Subject