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ACCA MA · Applied Knowledge

D. Budgeting

This section teaches the purpose, process, and behavioural aspects of budgeting. You’ll learn how to prepare functional and master budgets, use rolling budgets, and apply zero-based and incremental approaches. It also addresses budgeting’s role in planning, motivation, and control.

  • 17 lessons
  • 3 modules
  • 3.3h of video
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The lessons

17 lessons, module by module.

Purpose of budgeting and flexible budgets

5 lessons
  1. 1 Introduction 20m
  2. 2 Budget preparation 9m
  3. 3 Cash budgets 11m
  4. 4 Master budget 1m
  5. 5 Fixed and flexible budgeting 7m

Capital budgeting

7 lessons
  1. 1 Capital expenditure 13m
  2. 2 Cashflow and profit 14m
  3. 3 Interest 31m
  4. 4 Investment appraisal - introduction 3m
  5. 5 Payback 17m
  6. 6 Net present value 23m
  7. 7 Internal rate of return 21m

Budgetary control and behavioural aspects

5 lessons
  1. 1 Budgets and motivation 7m
  2. 2 Targets 3m
  3. 3 Incentives 5m
  4. 4 Participative approaches 5m
  5. 5 Responsibility accounting 7m

Questions

About D. Budgeting.

What does the D. Budgeting section cover?

This section teaches the purpose, process, and behavioural aspects of budgeting. You’ll learn how to prepare functional and master budgets, use rolling budgets, and apply zero-based and incremental approaches. It also addresses budgeting’s role in planning, motivation, and control.

How much video is in this section?

D. Budgeting has 17 video lessons, about 3.3 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Management Accounting exam?

Yes. The content in this section is assessed in the Management Accounting ACCA exam.

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