PRESCRIBED TEXT FOR FNB50204 (DIPLOMA OF ACCOUNTING PART TIME) AT ABA NORTH SYDNEY, SEMESTER 2 2008Description
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Budgeting: A Practical Approach provides a practical, competency-based approach to the principles and preparation of
budgets. Self-paced and comprehensive, it is ideal for classroom delivery and student self-study.
Features and Benefits
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Important learning features within Budgeting: A Practical Approach include:
* end-of-chapter Written Exercises to help students assess their understanding and consolidate their skills
* self-testing exercises, within each chapter, to encourage ongoing student revision
* answers to self-testing exercises, at the end of the chapter, to check student comprehension
* numerous worked examples and tasks showing student how to practically build budgets
* an Appendix of four Case Studies providing additional assessment and revision using real-world examples.
The CD-ROM, in the back of the book, contains time-saving excel spreadsheets for appropriate self-test exercises within the text.
Additional assessment questions (with solutions) are also available on the text's Instructor's Manual.
Table of Contents
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Preface
Chapter 1:
Budgeting Fundamentals
Chapter 2:
Forecasting and Sales Budgets
Chapter 3:
Operating Budgets (Service and Trading Organisations)
Chapter 4:
Cash Budgets
Chapter 5:
Budgeted Financial Statements
Chapter 6:
Budgets for the Manufacturing Industry
Chapter 7:
Cost of Production Budgets and Cost of Goods Sold Budgets
Chapter 8:
Master Budgets
Chapter 9:
Performance Reports
Chapter 10:
Flexible Budgets
Chapter 11:
Analysis of Variance
Appendix:
Case Study Assignments
About the Authors
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The National Institute of Accountants (NIA) is one of the three peak bodies for accounting professionals in Australia. With more than 13,500 members in Australia and overseas, NIA members work in industry, commerce, government, academia and public practice.
Target Audience
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Budgeting: A Practical Approach has been written for the relevant Financial Services Training Package (FNS04) competencies.
* FNSACCT403B
Prepare operational budgets
* FNSACCT503B
Manage budgets and forecasts
It also addresses the Learning Outcomes of the relevant NSW Accounting Module.
*
9434G
Budgeting (27hrs)
An Assessment Guide is also available that will assist teachers and trainers with assessment of the competency standards:
* FNSACCT403B
Prepare operational budgets
* FNSACCT503B
Manage budgets and forecasts
