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  3. Lecture Budgeting - Chapter 3: Operating budgets

Lecture Budgeting - Chapter 3: Operating budgets

An operating budget is a combination of known expenses, expected future costs, and forecasted income over the course of a year. Operating budgets are completed in advance of the accounting period, which is why they require estimated expenses and revenues. This lecture introduces you to operating budgets. This chapter presents the following content: Purchases budget, cost of goods sold budget, cost of goods sold budget, specialised service industry budgets , budgeted statement of financial perfor

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Chapter 3 Operating budgets 1 Copyright ª 2003 McGraw­Hill Australia Pty Ltd Operating budgets Purchases budget Cost of goods sold budget Operating expense budgets 1. Marketing expense budget 2. Administration expense budget 3. Financial expense budget Specialised service industry budgets 1. Professional and support labour budget 2. Materials usage budget Budgeted statement of financial performance 2 Copyright ª 2003 McGraw­Hill Australia Pty Ltd Purchases budget in dollars for 3 months ending 30 June April May $ $ June Quarter $ $ Cost of sales add ending stock Total requirements less beginning stock purchases 3 Copyright ª 2003 McGraw­Hill Australia Pty Ltd Purchases budget in units for quarter ending 31 March Jan Feb March Quarter Sales [units] Ending stock [units] Total req. [units] less beginning stock [units] Purchases [units] Cost per unit $ Cost of purchases $ 4 Copyright ª 2003 McGraw­Hill Australia Pty Ltd Cost of goods sold budget for 3 months ending 30 June April May $ $ June Quarter $ $ Beginning stock Purchases Goods available for sale Ending stock Cost of sales 5 Copyright ª 2003 McGraw­Hill Australia Pty Ltd ... - tailieumienphi.vn
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