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Budgeting syllabus

ACS 20410 units · 48 topicsAcademic year 2083/84
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Budgeting

10 units

1. Conceptual Foundation (3 LHs)

  1. Concept and purpose of budgeting and profit planning and control
    1. Concept and purpose of budgeting and profit planning and control
  2. Essentials of profit planning
    1. essentials of profit planning
  3. Profit planning and control process
    1. Profit planning and control process
  4. Behavioral implications of a PPC program
    1. Behavioral implications of a PPC program
  5. Application of profit planning and control in manufacturing and non-manufacturing organizations
    1. Application of profit planning and control in manufacturing and non-manufacturing organizations.

2. Planning and Control of Sales (4 LHs)

  1. Concept and purpose of sales planning
    1. Concept and purpose of sales planning
  2. Factors consideration in sales planning
    1. Factors consideration in sales planning
  3. Sales budgeting vs. sales forecasting
    1. Sales budgeting vs. sales forecasting
  4. Long range and short range sales plan
    1. Long range and short range sales plan
  5. Development of comprehensive sales plan
    1. Development of comprehensive sales plan
  6. Components of comprehensive sales plan
    1. Components of comprehensive sales plan
  7. Planning sales in a non-manufacturing and manufacturing company
    1. Planning sales in a non-manufacturing and manufacturing company.

3. Production Planning and Control of Manufacturing Concern (4 LHs)

  1. Concept and purpose of production planning
    1. Concept and purpose of production planning
  2. Area of production planning
    1. Area of production planning
  3. Responsibility for production planning
    1. Responsibility for production planning
  4. Factors consideration in production planning
    1. Factors consideration in production planning
    2. Production budget
    3. Production policies
  5. Computation of inventory
    1. Computation of inventory.

4. Unit: Planning and Control of Materials Purchase & Usage (4 LHs)

  1. Concept and purposes
    1. Concept and purposes
  2. Raw material consumption budget
    1. Raw material consumption budget
  3. Raw materials purchase budget
    1. Raw materials purchase budget
    2. Material control
  4. Essentials of material control
    1. Essentials of material control
  5. Material inventory policy
    1. Material inventory policy
    2. Performance report

5. Planning and Control of Non-Manufacturing Organization (4 LHs)

  1. Concept and purpose
    1. Concept and purpose, Merchandise budget, Planning inventory levels, Mark-ups and cost multipliers used in retail companies, Open-to-buy planning.

6. Planning and Control of Direct Labour (4 LHs)

  1. Meaning and objectives
    1. Meaning and objectives
  2. Process of direct labour planning
    1. Process of direct labour planning
  3. Sources of standard labour hour
    1. Sources of standard labour hour
  4. Direct labour cost budget
    1. Direct labour cost budget
  5. Control of direct labour cost
    1. Control of direct labour cost
    2. Performance report.

7. Planning and Controlling Overhead Cost (6 LHs)

  1. Meaning and types of costs
    1. Meaning and types of costs
    2. Cost behaviors
  2. Controllable and non-controllable expenses
    1. Controllable and non-controllable expenses
  3. Cost reduction and cost control
    1. Cost reduction and cost control
  4. Planning and controlling of manufacturing expenses
    1. Planning and controlling of manufacturing expenses
  5. Planning of distribution (selling) expenses
    1. Planning of distribution (selling) expenses
  6. Planning administrative expenses
    1. Planning administrative expenses
  7. Preparation of overhead cost budget
    1. Preparation of overhead cost budget.

8. Planning and Control of Cash (6 LHs)

  1. Concept and objectives of cash planning
    1. Concept and objectives of cash planning
  2. Approaches to develop cash budgeting/planning
    1. Approaches to develop cash budgeting/planning
  3. Techniques and methods for improving cash position
    1. Techniques and methods for improving cash position
  4. Control of cash positions
    1. Control of cash positions.

9. Completion of Profit Plan (8 LHs)

  1. Concept — Completion of Profit Plan
    1. Concept
  2. Planned cost of goods manufactured
    1. Planned cost of goods manufactured
  3. Planned cost of goods sold
    1. Planned cost of goods sold
  4. Planned cash collection and disbursement
    1. Planned cash collection and disbursement
  5. Planned Income Statement
    1. Planned Income Statement
  6. Planned Balance Sheet
    1. Planned Balance Sheet
  7. Zero base budgeting
    1. Zero base budgeting: Meaning and importance of Zero base budgeting (ZBB

10. Use of Cost Volume Profit Analysis in Profit Planning (5 LHs)

  1. Concept and objectives of cost volume profit analysis
    1. Concept and objectives of cost volume profit analysis
  2. Concept — Use of Cost Volume Profit Analysis in Profit Planning
    1. Concept, application and assumptions break even analysis, Special problems in cost volume profit analysis, Economic characteristic of breakeven analysis, Calculation of BEP of single and multiple products.