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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Profit Planning

Chapter Outline

  1. The Basic Framework of Budgeting
    1. Personal Budgets
    2. Difference between Planning and Control
    3. Advantages of Budgeting
    4. Responsibility Accounting
    5. Choosing a Budget Period
    6. The Self-Imposed Budget
    7. The Matter of Human Relations
    8. Zero-Based Budgeting
    9. The Budget Committee
    10. An Overview of the Master Budget
    11. Sales Forecasting-A Critical Step
  2. Preparing the Master Budget
    1. The Sales Budget
    2. The Production Budget
    3. Inventory Purchases-Merchandising Firm
    4. The Direct Materials Budget
    5. The Direct Labor Budget
    6. The Manufacturing Overhead Budget
    7. The Ending Finished Goods Inventory Budget
    8. The Selling and Administrative Expense Budget
    9. The Cash Budget
    10. The Budgeted Income Statement
    11. The Budgeted Balance Sheet




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