Author Preface

Competency-based training and flexible delivery are the key conceptual tools for education in the Australian TAFE system. In response to this trend this book has been specifically written for the budgeting component of the National Accounting Training Package. It is also suitable for any courses containing a basic budgeting unit.

Rarely is the topic of budgeting dealt with in depth in a separate book. Usually it receives brief treatment in one or two chapters in books on financial management and cost or management accounting.

In this text each topic is dissected into easily digestible parts. Each of these parts is followed by a self-test problem that allows for practice and assesses the student's knowledge in a non-threatening way. Immediate feedback is obtained; thus the learner can take appropriate remedial action.

Structure of this book
Each chapter has the following features:

clearly enunciated learning objectives
simple explanations enhanced by examples
a building block approach-new material builds on the material already covered in the chapter or earlier in the book
self-test problems at strategic points-the solution to each self-test problem is provided at the end of the book and should be used for evaluation after the student has attempted the problem
end-of-chapter checklists highlight important parts of the chapters
end-of-chapter questions provided for practice and assessment.

An instructor resource CD is available for teachers. The CD includes an instructor resource manual containing a teacher guide linking the chapters to the required learning outcomes; solutions to chapter questions; and additional questions, suitable for assessment tasks (including supervised examinations), as well as their solutions. The CD will also include a set of PowerPoint slides that can be used for class presentations, either as PowerPoint slide presentations or overhead transparency masters.

Although this book has been designed as a self-paced learning tool it can be equally well used in the normal face-to-face classroom situation.

2003 McGraw-Hill Higher Education
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