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Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Chapter 15
Budgeting
Part 4
Management accounting
Accounting
for Non-Accounting Students
Tenth Edition
Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 15.1
Budgetary control: features
Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 15.2
Budget procedure
Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 15.3
Functional budgets
Source: Adapted from Chartered Institute of Management Accountants (2005). CIMA Official Terminology, Oxford: CIMA Publishers.
Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 15.4
Flexing the budget
Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 15.5
Budgeting: behavioural elements

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15

  • 1. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Chapter 15 Budgeting Part 4 Management accounting Accounting for Non-Accounting Students Tenth Edition
  • 2. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.1 Budgetary control: features
  • 3. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.2 Budget procedure
  • 4. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.3 Functional budgets Source: Adapted from Chartered Institute of Management Accountants (2005). CIMA Official Terminology, Oxford: CIMA Publishers.
  • 5. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.4 Flexing the budget
  • 6. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.5 Budgeting: behavioural elements