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Self-Study — Course Detail

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Taxation & Financial Planning

Budgeting: The Comprehensive Guide
Steven M. Bragg
Copyright© 2011

Course: 3111179   Version 1108

NASBA Category:     Finance     CPE Credits 15
Level: Overview  (283 pages)
Prerequisite: There are no prerequisites.
Advance Preparation: None.



Course Description
It can be extremely difficult to assemble all of the information needed for a creditable corporate budget in a timely manner, and then continue to refer back to it throughout the budget period. Many companies become so frustrated with the process that they implement an oppressive, top-down system of adherence to the budget or – at the other extreme – give up budgeting altogether.

Budgeting: The Comprehensive Guide addresses all aspects of the budgeting conundrum – how to create a budget, whether there are variations on the concept that may work better, and how to operate without any budget at all. This course also covers capital budgeting, flexible budgeting, zero-base budgeting, and all of the procedures, controls, and reports needed for a functioning budget system. With detailed descriptions of budgeting systems, reports, and controls, this course will benefit both beginning and experienced accountants alike.


Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Chapter 1
    • Describe the reasons both in favor of and against the use of budgets.
  • Chapter 2
    • Describe how the various components of the budget are assembled to create a complete budget package.
  • Chapter 3
    • Describe how to create a revenue budget.
More Learning Objectives




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