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Syllabus D2. Budget preparation
Syllabus D2
Budget preparation 2 / 5
a) Principal budget factor
b) Sales budgets.
c) Functional budgets (production, raw materials usage and purchases, labour, variable and fixed overheads).
d) Cash budgets.
e) Master budgets (statement of profit or loss and statement of financial position).
f) ‘what if’ analysis and scenario planning.