There are no prerequisites.

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.


Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.

Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).

Course Specifics

Feb 13, 2016
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Section 1

  • Identify the reasons both for and against the use of budgets.
  • Recognize how the various components of the budget are assembled to create a complete budget package.

Section 2

  • Identify how to construct different types of budgets.

Section 3

  • Recognize how to construct and follow up on other types of budgets.

Section 4

  • Specify how to set up and operate a zero-base budgeting system.
  • Recall other unique budgeting issues.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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