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These flashcards will cover these topics:
Budgeting: (29)
A. Types of Budget Systems (12) – flexible budget, planned cost column, activity levels, program budgets, continuous budget, budget manual, zero-base budgeting, strategic budget, quantitative vs. qualitative measures, program vs. budget, personnel budget, human resource audit vs. human resource plan.
B. Budget Variance Analysis (5) – two types of budget variance, flexible budget variance, budgetary slack, budget integration with variance analysis, margin of safety.
C. Annual Profit Plan (12) – financial budget process, master budget, sales budget, purchases budget, production budget, expense budget, capital budget, cash budget, budgeted income statement, budgeted balance sheet, budgeted statement of cash flows, budgeted operating income. |
