Management Accounting: Budgeting

AAT Level 4
Session 1

Management Accounting Techniques; Forecasting Techniques

 

LESSON

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

 

LESSON

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

 

​LESSON

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