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Management Accounting: Budgeting
AAT Level 4
Session 1
Management Accounting Techniques; Forecasting Techniques
Moving Averages
Percentage Increases in Budget
Percentage Decreases in Budget
Percentage Seasonal Variations
Complex Changes in Budgets
Calculations Using Index Numbers
Session 2
Functional Budgets; Master Budgets
Materials Usage and Materials Purchases Budgets
Labour Utilisation Budgets
Machine Utilisation Budgets
Rejection of Finished Goods
Materials Wastage
Cash Budget
Session 3
Revising Budgets; Monitoring and Controlling Performance with Budgets
Dividing Budgets into Shorter Periods
Preparing Revised Budgets
Limiting Factor Analysis
Flexed Budgets and Variances
Direct Materials Variances
Direct Labour Variances
Session 4
Management Accounting: Budgeting Revision 1
Management Accounting: Budgeting Sample Assessment 1
Management Accounting: Budgeting Osborne Practice Assessment 1
Session 5
Management Accounting: Budgeting Revision 2
Management Accounting: Budgeting Sample Assessment 2
Management Accounting: Budgeting Osborne Practice Assessment 2
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