By Sid Kemp
Managers in every kind of businesses and environments needs to be capable of arrange, or not less than comprehend, a practical and results-oriented price range. Budgeting for Managers--rich in useful innovations and examples--walks the reader in the course of the complete budgeting approach, from simple monetary ideas and their use in making a price range to equipment for monitoring genuine spending.
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Extra resources for Budgeting for Managers
If you want to create a similar spreadsheet, the formulas are shown in Table 3-4. We have included only one line of formulas and split it into two rows so that it will fit on the page.
Line item Equipment leases: Costs lowered because one of three units will be purchased in 1/2003. Equipment purchase: Increase due to execution of buy option on leased photocopy machine All supply items: 20% increase based on discussions with customers about expected growth in demand for services. Sales tax: Calculated as 6% of total taxable items in 2002. The print shop: budgetary assumptions 16 Budgeting for Managers ber and explain all your ideas later if you need to. This document is brief but clear.
Double-entry bookkeeping A system of bookkeeping in which every transaction is recorded twice, once in the account the money is coming from and once in the account the money is going to. Balance Compare accounts to each other to make sure that all transactions were recorded correctly. Reconcile Compare an account with what you actually have or with an account record from another source (such as a bank or credit card company), to make sure that records are accurate and nothing is missing. General ledger A book in which monetary transactions are copied (posted) from a journal (in the form of debits and credits).
Budgeting for Managers by Sid Kemp